1. Paid For Miscellaneous Expenses    3,000.00

Dr. Miscellaneous expenses A/c    3,000.00

Cr. Cash     3,000.00

2. Paid Cheque By Mr. Manish 6,000.00

Dr. Cash         6,000.00

Cr. Mr. Manish A/c     6,000.00           

3. Draw For Personal Use 8,000.00

Dr. Drawings A/c    8,000.00

Cr. Cash A/c        8,000.00 

4. Received Bank Interest 700.00

Dr. Interest A/c   700.00

Cr. Bank a/c    700.00 

5. Loss By Fire 6,000.00

Dr. Loss by Fire          6,000.00

Cr. Purchase A/c         6,000.00           

6. Commenced Business With An Investment Of 3,50,000.00

Dr. Cash         3,50,000.00

Cr. Capital A/c  3,50,000.00      

7. Purchase Building 2,00,000.00

Dr. Building A/c   2,00,000.00

Cr. Cash         2,00,000.00      

8. Office Equipment  500.00

Dr. Office Equipment A/c  500.00

Cr. Cash  500.00        

9. Bought Goods 5,000.00

Dr. Purchase A/c  5,000.00

Cr. Cash         5,000.00          

10. Sold To  Mr. Suresh For Cash 2,000.00

Dr. Mr. Suresh A/c      2,000.00

Cr. Sales A/c 2,000.00

11. Withdrawal For Personal Use 4,000.00

Dr. Drawings A/c   4,000.00

Cr. Cash         4,000.00

12. Loan Taken From PNB 90,000.00

Dr. PNB A/c    90,000.00

Cr. PNB Loan A/c  90,000.00

13. Cleared The Advertisement Bill 4,000.00

Dr. Advertisement Bill A/c 4,000.00

Cr. Cash  4,000.00

14. Paid Salary 14,000.00

Dr. Salary A/c    14,000.00

Cr. Cash         14,000.00

15. And Received Rent  6,500.00

Dr. Cash   6,500.00

Cr. Rent received  6,500.00          

16. Mr. Ganesh Lal Commenced Business With Cash 5,90,000.00

Dr. Cash  5,90,000.00

Cr. Capital A/c 5,90,000.00

17. Bought Goods For Cash 85,000.00

Dr. Purchase A/c  85,000.00

Cr. Cash   85,000.00        

18. Paid To Shards For Cash 90,000.00

Dr. Sharda A/c   90,000.00

Cr. Cash         90,000.00        

19. Deposit In Bank 40,000.00

Dr. Bank A/c   40,000.00

Cr. Cash         40,000.00        

20. Paid For Office Furniture In Cash 40,000.00

Dr. Office Furniture A/c   40,000.00

Cr. Cash   40,000.00        

21. Sold Goods For Cash 30,000.00

Dr. Cash    30,000.00

Cr. Sales A/c  30,000.00        

22. Paid Wages In Cash 8,000.00

Dr. Wages A/c  8,000.00

Cr. Cash    8,000.00          

23. Paid For Stationary  8,000.00

Dr. Stationary A/c   8,000.00

Cr. Cash  8,000.00