1. Ram Saran Returned Goods      500.00

Dr. Sales Return A/c (S)           500.00

Cr. Ram Saran A/c (SD)       500.00

2. Bought From Devi Dayal        8,000.00

Dr. Purchase A/c (P)           8,000.00

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

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

Dr. Purchase A/c (P)             9,000.00

Cr. Raghunath  A/c (SC)           9,000.00           

4. Sold Goods To Raja Ram        50,000.00

Dr. Raja Ram A/c (SD)           50,000.00

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

5. Sold To Moti          10,000.00

Dr. Moti A/c (SD)        10,000.00

Cr. Sales A/c (S)        10,000.00

6. Purchase Goods From Mahindar    40,000.00

Dr. Purchase A/c (P.)      40,000.00

Cr. Mahindar A/c (SC)          40,000.00

7. Returned Goods To Mahindar        5,000.00

Dr. Mahindar A/c (S.C.)         5,000.00

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

8. Sold Goods To Shyam Singh           3,000.00

Dr. Shyam Singh A/c (S.D.)          3,000.00

Cr. Sales A/c (S.)       3,000.00

9. Sold To Harish          1,000.00

Dr. Harish A/c (S.D.)              1,000.00

Cr. Sales A/c (S.)           1,000.00

10. Send Goods To Moti             6,000.00

Dr. Moti A/c (S.D.)               6,000.00

Cr. Sales A/c (S.)           6,000.00

11. Sold Goods To Mahesh             8,000.00

Dr. Mahesh A/c (S.D.)               8,000.00

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

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

Dr. Cash             80,000.00

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

13. He Bought Goods For Cash   50,000.00

Dr. Purchase A/c (P.)           50,000.00

Cr. Cash       50,000.00

14. Sold Good For Cash           1,000.00

Dr. Cash            1,000.00

Cr. Sales A/c (S.)         1,000.00

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

Dr. Cash        3,500.00

Cr. Mr. Manohar Lal A/c (S.D.)         3,500.00

16. Paid Cash To Hari Krishna          2,500.00

Dr. Hari Krishna A/c (S.C.)             2,500.00

Cr. Cash         2,500.00

17. Sold Good For Cash             10,500.00

Dr. Cash               10,500.00

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

18. Paid For Stationary             1,500.00

Dr. Stationary A/c (Exp. I.)          1,500.00

Cr. Cash          1,500.00

19. Received From Mr. Kailash Chand    1,900.00

Dr. Cash            1,900.00

Cr. Mr. Kailash Chand  A/c (S.D.)      1,900.00

20. Paid For Advertisement          6,850.00

Dr. Advertisement A/c (Exp. I.)        6,850.00

Cr. Cash             6,850.00

21. Purchase Postage Stamps         900.00

Dr. Postage Stamps A/c (Exp. I.)           900.00

Cr. Cash          900.00

22. Paid Electricity Charges           8,000.00

Dr. Electricity Charges A/c (Exp. I.)  8,000.00

Cr. Cash            8,000.00

23. Paid For Office Furniture           15,000.00

Dr. Office Furniture A/c (F.A.)    15,000.00

Cr. Cash            15,000.00