1. Ram Saran Returned Goods      500.00

[F7] Dr. Sales Return A/c            500.00 (Sales)

       Cr. Ram Saran A/c     500.00(Sundary Debtor)

2. Bought From Devi Dayal        8,000.00

[F9] Dr. Purchase A/c           8,000.00 (Purchase)

       Cr. Devi Dayal A/c                8,000.00 (Sundary Creditor)

3. Purchase Goods From Raghunath Subject Tea Trade Discount Of 10%      10,000.00

[F9] Dr. Purchase A/c            9,000.00 (Purchase)

       Cr. Raghunath  A/c            9,000.00 (Sundary Creditor)            

4. Sold Goods To Raja Ram        50,000.00

[F8] Dr. Raja Ram A/c            50,000.00 (Sundary Debtor)

       Cr. Sales A/c             50,000.00 (Sales)

5. Sold To Moti          10,000.00

[F8] Dr. Moti A/c       10,000.00 (Sundary Debtor)

       Cr. Sales A/c       10,000.00 (Sales)

6. Purchase Goods From Mahindar    40,000.00

[F9] Dr. Purchase A/c      40,000.00 (Purchase)

       Cr. Mahindar A/c           40,000.00 (Sundary Creditor)

7. Returned Goods To Mahindar        5,000.00

[F7] Dr. Mahindar A/c                       5,000.00(Sundary Creditor)

       Cr. Purchase Return A/c            5,000.00 (Purchase)

8. Sold Goods To Shyam Singh           3,000.00

[F8] Dr. Shyam Singh A/c           3,000.00 (Sundary Debtor)

       Cr. Sales A/c        3,000.00 (Sales)

9. Sold To Harish          1,000.00

[F8] Dr. Harish A/c              1,000.00 (Sundary Debtor)

       Cr. Sales A/c            1,000.00 (Sales)

10. Sold Goods To Moti             6,000.00

[F8] Dr. Moti A/c               6,000.00 (Sundary Debtor)

       Cr. Sales A/c           6,000.00 (Sales)

11. Sold Goods To Mahesh             8,000.00

[F8] Dr. Mahesh A/c               8,000.00 (Sundary Debtor)

      Cr. Sales A/c           8,000.00 (Sales)

12. Mr. Ram Gopal Started Business With Cash          80,000.00

[F6] Dr. Cash             80,000.00

       Cr. Capital A/c             80,000.00(Capital)

13. He Bought Goods For Cash   50,000.00

[F9] Dr. Purchase A/c          50,000.00 (Purchase)

       Cr. Cash       50,000.00

14. Sold Good For Cash           1,000.00

[F8] Dr. Cash            1,000.00

       Cr. Sales A/c       1,000.00(Sales)

15. Received Cash From Mr. Manohar Lal    3,500.00

[F6] Dr. Cash        3,500.00

        Cr. Mr. Manohar Lal A/c      3,500.00(Sundary Debtor)

16. Paid Cash To Hari Krishna          2,500.00

[F5] Dr. Hari Krishna A/c             2,500.00 (Sundary Creditor)

       Cr. Cash         2,500.00

17. Sold Good For Cash             10,500.00

[F8] Dr. Cash               10,500.00

       Cr. Sales A/c              10,500.00 (Sales)

18. Paid For Stationary             1,500.00

[F5] Dr. Stationary A/c         1,500.00 (Expenses Indirect)

       Cr. Cash          1,500.00

19. Received From Mr. Kailash Chand    1,900.00

[F6] Dr. Cash            1,900.00

       Cr. Mr. Kailash Chand  A/c     1,900.00 (Sundary Debtor)

20. Paid For Advertisement          6,850.00

[F5] Dr. Advertisement A/c     6,850.00 (Expenses Indirect)

       Cr. Cash             6,850.00

21. Purchase Postage Stamps         900.00

[F5] Dr. Postage Stamps A/c           900.00 (Expenses Indirect)

       Cr. Cash          900.00

22. Paid Electricity Charges           8,000.00

[F5] Dr. Electricity Charges A/c   8,000.00 (Expeses Indirect)

       Cr. Cash            8,000.00

23. Paid For Office Furniture           15,000.00

[F5] Dr. Office Furniture A/c    15,000.00 (Fixed Assests)

       Cr. Cash            15,000.00

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