1. Purchase Goods For                45,000.00

[F9] Dr. Purchase A/c          45,000.00 (Purchase)

       Cr. Cash           45,000.00

2. Sold Goods For 35,000.00

[F8] Dr. Cash           35,000.00

       Cr. Sales A/c    35,000.00 (Sales)

3. Purchase Goods From Malhotra & Co.     40,000.00

[F9] Dr. Purchase A/c          40,000.00 (Purchase)

       Cr. Malhotra & Co.        40,000.00 (Sundry Creditor)

4. Paid Telephone Rent For The Year By Cheque      4,000.00

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

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

5. Bought One Typewriter From Universal Typewriter Co.     10,000.00

[F7] Dr. Typewriter A/c                                                 10,000.00 (Fixed Assets)

       Cr. Universal Typewriter Co.A/c                            10,000.00 (Sundary Creditor)

6. Sold Goods To Rajesh Kumar For Cash         6,000.00

[F8] Dr. Cash                                                         6,000.00

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

7. Amount Withdrawn From Bank For  Personal Use      60,000.00

[F5] Dr. Drawings A/c                                   60,000.00 (Capital)

       Cr. Bank A/c                              60,000.00 (Bank)

8. Received Cash From Keshav Ram      70,000.00

       Discount Allowed                                1,000.00

[F6]  Dr. Cash A/c     70,000.00

      Cr. Keshav Ram A/c     71,000.00 (Sundry Debtor)

    Dr. Discount Allowed A/c             1,000.00 (Expenses Indirect) 

9. Paid Into Bank       10,000.00

[F4] Dr. Bank A/c     10,000.00 (Bank)

       Cr. Cash           10,000.00

10. Bought 500 Share Of Saras Co. Ltd. At Rs. 25 Per Shares Brokerage Paid   200.00

[F5] Dr. Saras Co. Ltd. Shares A/c                     12,500.00 (Investment)

        Cr. Bank A/c                                                12,500.00 (Bank)

[F5] Dr. Brokerage A/c         200.00 (Expenses Indirect) 

       Cr. Bank A/c     200.00 (Bank)

11. Goods Worth Rs. 1,000.00 Found Defective Were Returned To Malhota & Co.

[F7] Dr. Malhotra & Co. A/c              1,000.00 (Sundry Creditor)

        Cr. Purchase Return A/c           1,000.00 (Purchase)

12. Sold 200 Shares Of Saras Co. Ltd. 50 Rs. Per Shares, Brokerage Paid         200.00

[F6] Dr. Bank A/c     1,000.00 (Bank)

       Cr. Saras Co. Ltd.  Shares A/c        1,000.00 (Investment)

[F5] Dr  Brokerage A/c         200.00 (Expenes Indirect)

      Cr Bank A/c                   200.00 (Bank)

13. Bought Goods Worth Rs. 3,000.00 From Ramesh And Supplied Them

      To Suresh At Rs. 4,000.00

[F9] Dr. Purchase A/c          3,000.00 (Purchase) 

        Cr. Ramesh A/c            3,000.00 (Ssundry Creditor)

[F8] Dr. Suresh A/c  4,000.00 (Sundry Debtor)

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

14. Suresh Returned Goods Worth     2,000.00

[F7] Dr. Sales Return A/c     2,000.00 (Sales)

       Cr. Suresh A/c  2,000.00 (Sundry Debtoor)

15. Issued A Cheque In Favor Of The Landlord For Rent For

September  Month             5,000.00

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

       Cr. Bank A/c                             5,000.00 (Bank)

16. Paid Salary        6,000.00

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

       Cr. Cash           6,000.00

17. Received From Travelling Salesman     1,70,000.00

[F6] Dr. Cash           1,70,000.00

       Cr. Travelling Salesman A/c      1,70,000.00 (Sundry Debtor) 

18. Paid For Charity        10,000.00

[F5] Dr. Charity Cash A/c  10,000.00 (Expenses Indirect) 

      Cr. Cash               10,000.00

19. Charity Goods 20,000.0

[F7] Dr Charity Goods A/c    20,000.00 (Expenses Direct) 

       Cr Purchase A/c             20,000.00 (Purchase)

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