Page 86 - DMGT104_FINANCIAL_ACCOUNTING

Financial Accounting

Notes Furniture A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2006 2006
Jan. 1 Cash A/c 5,000 Jan. 31 Balance c/d 5,000
Feb. 1 Balance b/d 5,000

Purchase A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2006
Jan. 8 Bank 15,000 Trading A/c 50,000
Jan. 14 K. Murthy 35,000
50,000 50,000

Carriage A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2006
Jan. 8 Cash 500 Trading A/c 500
500 500

K. Murthy A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2006 2006
Jan. 25 Cash 34,200 Jan. 14 Purchases 35,000
Jan. 25 Discount 800
35,000 35,000

Sales A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2006 2006
Jan. 1 Trading A/c 60,000 Jan. 18 Cash 32,000
Jan. 20 Ashok 28,000
60,000 60,000

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