1.Purchase Goods For Cash  20,450.00

Dr. Purchase A/c   20,450.00

Cr.Cash    20,450.00  

2. Received from Mr. Ram              30,000.00          

         Discount Allowed By Him

     Dr. Cash                                      29000.00

     Dr. Discount allowed A/c                1000.00

     Cr. Ram A/c                                 30,000.00

3. Purchase Goods     4,000.00

     Dr. Purchase A/c                         4,000.00

     Cr. Cash                                      4,000.00

4. Received From Mr. Ramesh     9,800.00

 Discount Allowed                             200.00

      Dr. Cash                                          9,800.00

      Dr. Discount allowed A/c                    200.00

      Cr. Ramesh A/c                              10,000.00

5.Sold Goods                                    4,000.00

     Dr. Cash                                           4,000.00

     Cr. Sales A/c                                   4,000.00

6.Paid To Mr. Suresh                       20,950.00

   Discount Received                              150.00

    Dr. Mr. Suresh A/c                        30,000.00

    Cr. Cash                                       20,950.00

    Cr. Dicount Received A/c                    150.00

7.Paid Wages                                   500.00

   Dr. Wages A/c                               500.00

   Cr. Cash                                        500.00

8.Paid To Mr. Naresh In Full Settlement His Accounts Which Shows Credit Balances Of Rs.10,000.00                                                                              

    Dr. Mr. Naresh A/c          10,000.00

    Cr. Cash                        9,800.00

    Cr. Dicount received A/c     200.00

9.Ram Start Business With Cash     1,00,000.00                                                           

  Dr. Cash                                           1,00,000.00

  Cr. Capital A/c                                1,00,000.00

10. He Buys Goods On Account From Mr. Dhanesh          50,000.00

 Dr. Purchase A/c                             50,000.00

 Cr. Mr. Dhanesh A/c                        50,000.00

11. He Buys Building On Account From Mr. Surendra          2,00,000.00

Dr. Building A/c                                2,00,000.00

Cr. Mr. Surendra A/c                         2,00,000.00

12. He Pays To Surendra                    40,000.00

Dr. Surendra A/c                               40,000.00

Cr. Cash                                           40,000.00

13. He Pays To Dhanesh                    30,000.00

Dr. Dhanesh A/c                                  30,000.00

Cr. Cash                                              30,000.00

14. Cash Received From Sales Of Goods  50,000.00

Dr. Cash                                          50,000.00

Cr. Sales A/c                                   50,000.00

15. Interest Is Paid In  Cash               5,000.00

Dr. Interest A/c                                   5,000.00

Cr. Cash                                             5,000.00

16. Purchase Of Goods On Account Form Krishna      10,000.00

Dr. Purchase A/c                             10,000.00

Cr. Krishna A/c                                10,000.00

17. Paid Rent For The Month             4,000.00

Dr. Rent A/c                                     4,000.00

Cr. Cash A/c                                    4,000.00

18. Purchase Computer For Cash      22,000.00

Dr.Computer A/c                               22,000.00

Cr. Cash                                          22,000.00

19. Paid For Miscellaneous Expenses   6,000.00

Dr. Miscellaneous expenses A/c           6,000.00

Cr. Cash                                              6,000.00

20. Paid To Krishna                           80,000.00

Dr. Krishna A/c                                  80,000.00

Cr. Cash                                            80,000.00

21. Sold Goods To Mr. Mukesh On Account     20,000.00

Dr. Mr. Mukesh A/c                          20,000.00

Cr. Sales A/c                                    20,000.00

22. Received From Mr. Mukesh        40,000.00

Dr. Cash                                         40,000.00

Cr. Mr. Mukesh A/c                         40,000.00

23. Received From Cash Sales        80,000.00

Dr. Cash                                       80,000.00

Cr. Sales A/c                                80,000.00