1.Purchase Goods For Cash  20,450.00

[F9] Dr. Purchase A/c   20,450.00 (Purchase)

       Cr.Cash    20,450.00  

2. Paid to Mr. Ram              30,000.00          

         Discount Allowed By Him      1000

   [F5]  Dr.Ram A/c                                      29000.00 (Sundry Creditor)

           Cr.      Cash                             30,000.00 

          Cr. Discount Received A/c               1000.00 (Indirect Income)

3. Purchase Goods     4,000.00

[F9]  Dr. Purchase A/c                         4,000.00 (Purchase)

        Cr. Cash                                      4,000.00

4. Received From Mr. Ramesh     9,800.00

 Discount Allowed                             200.00

 [F6] Dr. Cash                                          9,800.00

        Cr. Ramesh A/c                              10,000.00 (Sundry Debtors)

        Dr. Discount allowed A/c                    200.00 (Expenses Indirect)

5.Sold Goods                                    4,000.00

[F8] Dr. Cash                                           4,000.00

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

6.Paid To Mr. Suresh                       20,950.00

   Discount Received                              150.00

  [F5]  Dr. Mr. Suresh A/c                        30,000.00 (Sundry Creditors)

          Cr. Cash                                       20,950.00

          Cr. Discount Received A/c                    150.00 (Indirect Income)

7.Paid Wages                                   500.00

[F5] Dr. Wages A/c                               500.00 (Expenses Direct)

       Cr. Cash                                        500.00

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

   [F5] Dr. Mr. Naresh A/c          10,000.00 (Sundry Creditors)

          Cr. Cash                        9,800.00

          Cr. Dicount Received A/c     200.00 (Indirect Income)

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

 [F6] Dr. Cash                                         1,00,000.00

        Cr. Capital A/c                                1,00,000.00 (Capital)

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

 [F8] Dr. Purchase A/c                             50,000.00 (Purchase)

        Cr. Mr. Dhanesh A/c                        50,000.00 (Sundry Creditior)

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

[F7] Dr. Building A/c                                2,00,000.00 (Fixed Assets)

       Cr. Mr. Surendra A/c                         2,00,000.00 (Sundry Creditior)

12. He Pays To Surendra                    40,000.00

[F5] Dr. Surendra A/c                               40,000.00 (Sundry Creditior)

       Cr. Cash                                           40,000.00

13. He Pays To Dhanesh                    30,000.00

[F5] Dr. Dhanesh A/c                                  30,000.00 (Sundry Creditior)

        Cr. Cash                                              30,000.00

14. Cash Received From Sales Of Goods  50,000.00

[F8] Dr. Cash                                          50,000.00

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

15. Interest Is Paid In  Cash               5,000.00

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

       Cr. Cash                                             5,000.00

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

[F9] Dr. Purchase A/c                             10,000.00 (Purchase)

       Cr. Krishna A/c                                10,000.00 (Sundry Creditior)

17. Paid Rent For The Month             4,000.00

(F5] Dr. Rent Paid A/c                                     4,000.00 (Expenses Indirect)

       Cr. Cash A/c                                    4,000.00

18. Purchase Computer For Cash      22,000.00

[F5] Dr.Computer A/c                               22,000.00 (Fixed Assets)

       Cr. Cash                                          22,000.00

19. Paid For Miscellaneous Expenses   6,000.00

[F5] Dr. Miscellaneous expenses A/c           6,000.00 (Expenses Indirect)

       Cr. Cash                                              6,000.00

20. Paid To Krishna                           80,000.00

[F5] Dr. Krishna A/c                                  80,000.00 (Sundry Creditior)

       Cr. Cash                                            80,000.00

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

[F8] Dr. Mr. Mukesh A/c                          20,000.00 (Sundry Debitor)

       Cr. Sales A/c                                    20,000.00 (Sales)

22. Received From Mr. Mukesh        40,000.00

[F6] Dr. Cash                                         40,000.00

       Cr. Mr. Mukesh A/c                         40,000.00 (Sundry Debitor)

23. Received From Cash Sales        80,000.00

[F8] Dr. Cash                                       80,000.00

       Cr. Sales A/c                                80,000.00 (Sales)