1.Surendra Started Business With Cash 5,00,000.00

[F6]  Dr. Cash      5,00.000.00  

        Cr. Capital A/c   5,00.000.00  (Capital)

2. Goods Purchased From Prasad On Credit   60,000.00

[F9] Dr. Purchase A/c                                            60,000.00 (Purchase)

        Cr. Prasad A/c                                               60,000.00 (Sundry Creditor)

3. Goods Sold To Prem  80,000.00

[F8] Dr. Prem A/c                                                80,000.00 (Sundry Debtor)

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

4. Goods Purchased From  Sohan For Cash  70,000.00

[F9] Dr. Purchase A/c                                         70,000.00  (Purchase)

        Cr. Cash                                                      70,000.00 

5. Paid For Wages                                           2,000.00

[F5] Dr. Wages A/c                                                  2,000.00 (Expenses Direct)

        Cr. Cash                                                           2,000.00

6. Goods Purchased From Prem 10,000.00

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

        Cr. Prem A/c                                                   10,000.00 (Sundry Creditor)

7. Goods Sold To Om                                     3,000.00

[F8] Dr. Om A/c                                                 3,000.00 (Sundry Debtor)

        Cr. Sales A/c                                              3,000.00 (Sales)

8. Goods Purchased From Charanjit 30,000.00

[F9]  Dr. Purchase A/c                                        30,000.00 (Purchase)

        Cr. Charanjit A/c                                         30,000.00 (Sundry Creditor)

9. Paid For Interest                                        5,500.00

[F5] Dr. Interest  Paid A/c                                               5,500.00 (Expenses Indirect)

       Cr. Cash                                                     5,500.00

10. Goods Purchased From Om                  20,000.00

[F9] Dr. Purchase A/c                                        20,000.00 (Purchase)

       Cr. Om A/c                                                 20,000.00 (Sundry Creditor)

11. Cash Received From Prem                    10,000.00

[F6] Dr. Cash                                                     10,000.00

        Cr. Prem A/c                                              10,000.00 (Sundry Debtor)

12. Cash Paid To Charanjit                            30,000.00

[F5] Dr. Charanjit A/c                                            30,000.00 (Sundry Creditor)

         Cr. Cash                                                     30,000.00

13. Paid For Rent                                        20,000.00

[F5] Dr. Rent  Paid A/c                                            20,000.00 (Expenses Indirect)

       Cr. Cash                                                 20,000.00

14. Bought Goods On Credit From Ashok  20,000.00

[F9] Dr. Purchase A/c                                       20,000.00 (Purchase)

       Cr. Ashok A/c                                            20,000.00 (Sundry Creditor)

15. Goods Returned By Bharat            5,000.00

[F7] Cr. Bharat a/c                                    5,000.00 (sundary Creditor)

        Dr. Sales Return A/c                    5,000.00 (Sales)

16. Paid Carriage Inwards                   3,000.00

[F5] Dr. Cariage inwards A/c                    3,000.00 (Expenses Direct)

       Cr. Cash                                           3,000.00

17. Paid To Insurance Co.                  3,000.00

[F5] Dr. Insurance Co. A/c                       3,000.00 (Expenses Indirect)

       Cr. Cash                                          3,000.00

18. Sale Of Typewriter                30,000.00

[F6] Dr. Cash                             30,000.00

        Cr. Typewriter                    30,000.00 (Fixed Assets)

19. Sold Goods To Krishna On Credit Worth 40,000.00

[F8] Dr. Krishna A/c                                               40,000.00 (Sundry Debtor)

       Cr. Sales A/c                                                  40,000.00 (Sales)

20. Started Business With                2,00,000.00

[F6]  Dr. Cash                                           2,00,000.00

        Cr. Capital A/c                                  2,00,000.00 (Capital)

21. Out Of Which Paid Into Bank      90,000.00

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

       Cr. Cash A/c                                  90,000.00

22. Bought Furniture For           20,000.00

[F5] Dr. Furniture A/c                        20,000.00 (Fixed Assets)

       Cr. Cash                                    20,000.00

23. Machinery For                    40,000.00

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

       Cr. Cash                                40,000.00