1. Paid For Miscellaneous Expenses    3,000.00

[F5] Dr. Miscellaneous expenses A/c    3,000.00 (Expenses Indirect)

       Cr. Cash     3,000.00

2. Paid Cheque By Mr. Manish 6,000.00

[F6] Dr. Bank A/c 6,000.00 (Bank)

       Cr. Mr. Manish A/c     6,000.00    (Sundry Debtors)        

3. Draw For Personal Use 8,000.00

[F5] Dr. Drawings A/c   / Personal A/c   8,000.00 (Capital)

       Cr. Cash      8,000.00 

4. Received Bank Interest 700.00

[F6] Dr. Bank A/c     700.00 (Bank)

       Cr.  Bank  Interest Recived  A/c  700.00 (Income Indirect)

5. Loss By Fire 6,000.00

[F7] Dr. Loss by Fire          6,000.00 (Expenses Direct)

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

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

[F6] Dr. Cash         3,50,000.00

       Cr. Capital A/c  3,50,000.00    (Capital)

7. Purchase Building 2,00,000.00

[F5] Dr. Building A/c   2,00,000.00 (Fixed Assets)

       Cr. Cash         2,00,000.00      

8. Office Equipment  500.00

[F5] Dr. Office Equipment A/c  500.00 (Expenses Indirect)

       Cr. Cash  500.00        

9. Bought Goods 5,000.00

[F9] Dr. Purchase A/c  5,000.00 (Purchase)

       Cr. Cash         5,000.00          

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

[F8] Dr. Cash A/c      2,000.00

       Cr. Sales A/c 2,000.00 (Sales)

11. Withdrawal For Personal Use 4,000.00

[F5] Dr. Drawings A/c   4,000.00 (Capital)

       Cr. Cash         4,000.00

12. Loan Taken From PNB 90,000.00

[F4] Dr. PNB A/c    90,000.00 (Bank A/c)

       Cr. PNB Loan A/c  90,000.00 (Loan and Liability)

13. Cleared The Advertisement Bill 4,000.00

[F5] Dr. Advertisement Bill A/c 4,000.00 (Expenses Indirect)

       Cr. Cash  4,000.00

14. Paid Salary 14,000.00

[F5] Dr. Salary A/c    14,000.00 (Expenses Indirect)

       Cr. Cash         14,000.00

15. And Received Rent  6,500.00

[F6] Dr. Cash   6,500.00

       Cr. Rent Received  6,500.00  (Income Indirect)     

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

[F6] Dr. Cash  5,90,000.00

       Cr. Capital A/c 5,90,000.00 (Capital)

17. Bought Goods For Cash 85,000.00

[F9] Dr. Purchase A/c  85,000.00 (Purchase)

       Cr. Cash   85,000.00        

18. Paid To Sharda For Cash 90,000.00

[F5] Dr. Sharda A/c   90,000.00 (Sundry Creditor)

       Cr. Cash         90,000.00        

19. Deposit In Bank 40,000.00

[F4] Dr. Bank A/c   40,000.00 (Bank)

       Cr. Cash         40,000.00        

20. Paid For Office Furniture In Cash 40,000.00

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

       Cr. Cash   40,000.00        

21. Sold Goods For Cash 30,000.00

[F8] Dr. Cash    30,000.00

       Cr. Sales A/c  30,000.00  (Sales)       

22. Paid Wages In Cash 8,000.00

[F5] Dr. Wages A/c  8,000.00 (Expenses Direct)

       Cr. Cash    8,000.00          

23. Paid For Stationary  8,000.00

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

       Cr. Cash  8,000.00