1. Ram Gopal Start Business With Cash 2,00,000.00

[F6]  Dr. Cash 2,00,000.00

        Cr. Capital A/c  2,00,000.00  (Capital)

2. Purchase Goods Cash 50,000.00

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

         Cr. Cash           50,000.00

3. Sale Goods For Cash 85,000.00

[F8] Dr. Cash  85,000.00

       Cr. Sales A/c    85,000.00 (Sales)

4. Received From Manohar Lal 4,000.00

[F6] Dr. Cash 4,000.00

       Cr. Manohar Lal A/c      4,000.00 (Sundry Debtors)

5. Paid Cash To Hari Krishna 60,000.00

[F5] Dr. Hari Krishna A/c 60,000.00  (Sundry Creditors)

       Cr. Cash   60,000.00

6. Sold Goods For Cash 6,900.00

[F8] Dr. Cash  6,900.00

       Cr. Sales A/c    6,900.00 (Sales)

7. Paid For Stationary 2,000.00

[F5] Dr. Stationary A/c 2,000.00 (Expenses Indirect)

       Cr. Cash 2,000.00

8. Paid For Office Furniture 40,000.00

[F5] Dr. Office furniture A/c 40,000.00 (Fixed Assets)

       Cr. Cash  40,000.00

9. Received From Kailash  Chandra 50,000.00

[F6] Dr. Cash  50,000.00

       Cr. Kailash Chandra A/c 50,000.00 (Sundry Debtors)

10. Paid For Advertisement 8,000.00

[F5] Dr. Advertisement A/c 8,000.00 (Expenses Indirect)

       Cr. Cash           8,000.00

11. Purchase Postage Stamps 500.00

[F9] Dr. Postage Stamp A/c 500.00 (Expenses Indirect)

       Cr. Cash   500.00

12. Rent Paid By Cheque 15,000.00

[F5] Dr. Rent paid A/c 15,000.00 (Expenses Indirect)

       Cr. Bank A/c     15,000.00 (Bank A/c)

13. Paid Electricity Charges 5,000.00

[F5] Dr. Electricity Charges A/c 5,000.00 (Expenses Indirect)

       Cr. Cash    5,000.00

14. Buy Goods from Rajesh 50,000.00

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

       Cr. Rajesh A/c  50,000.00 (Sundry Creditors)

15. Shankar Started Business with Cash Investment Of 4,00,0000.00

[F6] Dr. Cash 4,00,0000.00

       Cr. Capital A/c  4,00,0000.00 (Capital)

16. Deposit with HDFC Bank 50,000.00

[F4] Dr. HDFC Bank A/c 50,000.00 (Bank A/C)

       Cr. Cash    50,000.00

17. Purchase Furniture 20,000.00

[F5] Dr. Furniture A/c 20,000.00 (Fixed Assets)

       Cr. Cash           20,000.00

18. Paid Electricity Charges 4,000.00

[F5] Dr. Electricity Charges A/c 4,000.00 (Expenses Indirect)

       Cr. Cash           4,000.00

19. Purchase Goods 50,000.00

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

       Cr. Cash  50,000.00

20. Sold Goods for Cash 4000

[F8] Dr. Cash 4,000

       Cr. Sales A/c    4,000.00 (Sales)

21. Paid for Goods 6,000.00

[F9] Dr. Purchase A/c 6,000.00 (Purchase)

       Cr. Cash  6,000.00

22. Cash Sales 5,000.00

[F8] Dr. Cash  5,000.00

       Cr. Sales A/c    5,000.00 (Sales)

23. Paid Wages 550.00

[F5] Dr. Wages A/c 550.00 (Expenses Indirect)

       Cr. Cash 550.00

24. Paid Rent 5,000.00

[F5] Dr. Rent Paid A/c 5,000.00 (Expenses Indirect)

       Cr. Cash  5,000.00