1. Salary          5,000.00

Dr. Salary A/c            5,000.00                        

Cr. Cash             5,000.00

2. Miscellaneous Expenses            4,000.00

Dr. Miscellaneous Expenses A/c                4,000.00

Cr. Cash           4,000.00

3. Electric Bill          5,000.00

Dr. Electric Bill A/c             5,000.00

Cr. Cash               5,000.00

4. Advertisement          10,000.00

Dr. Advertisement A/c        10,000.00

Cr. Cash               10,000.00

5. Ram Started Business With Cash              60,000.00

Dr. Cash            60,000.00

Cr. Capital A/c             60,000.00

6. Purchase Goods           5,000.00

Dr. Purchase A/c           5,000.00

Cr. Cash            5,000.00

7. Sales Goods          7,000.00

Dr. Cash             7,000.00

Cr. Sales A/c              7,000.00

8. Purchase Goods From M/S. Narayan And Company       50,000.00

Dr. Purchase A/c             50,000.00

Cr.  M/S. Narayan And Company           50,000.00

9. Sale Goods To Brijesh         80,000.00

Dr. Brijesh A/c             80,000.00

Cr. Sales A/c           80,000.00

10. Received Cash From Girish       10,000.00

Dr. Cash           10,000.00

Cr. Girish A/c          10,000.00

11. Sale Goods To Shyam In Cash         10,000.00

Dr.  Cash        10,000.00

Cr. Sales  A/c           10,000.00

12. Received From Brijesh         50,000.00

Dr. Cash           50,000.00

Cr. Brijesh A/c        50,000.00

13. Received Commission          1,000.00

Cr. Commission Received A/c             1,000.00

Dr. Cash        1,000.00

14. Bought From Hari Ram        70,000.00

Dr. Purchase A/c          70,000.00

Cr. Hari Ram A/c           70,000.00

15. Brijesh Returned Goods           80,000.00

Dr. Sales return A/c           80,000.00

Cr. Brijesh A/c             80,000.00

16. Sold To Dina Nath            10,000.00

Dr. Dina Nath A/c              10,000.00

Cr. Sales A/c                       

17. Purchase Goods From Mangal        65,000.00

Dr. Purchase A/c        65,000.00

Cr. Mangal A/c        65,000.00

18. Returned Goods To Mangal            75,000.00

Dr. Mangal  A/c           75,000.00                                                     

Cr. Purchase return A/c     75,000.00

19. Bought From Devi Dayal             10,000.00

Dr. Purchase A/c          10,000.00

Cr. Devi Dayal A/c        10,000.00

20. Sold To Zakir Hussain         32,000.00

Dr. Zakir Hussain A/c         32,000.00

Cr. Sales A/c         32,000.00

21. Zakir Hussain Returned Goods       35,000.00

Dr. Sales Return A/c            35,000.00

Cr. Zakir Hussain A/c             35,000.00

22. Sold To Ram Saran          4,500.00

Dr. Ram Saram A/c          4,500.00

Cr. Sales A/c         4,500.00

23. Sold To Ghanshyam          5,000.00

Dr. Ghanshyam A/c      5,000.00

Cr. Sales A/c              5,000.00