1. Paid For Advertisement        9,000.00

 Dr. Advertisement A/c                 9,000.00

 Cr. Cash               9,000.00

2. Purchase Postage Stamp 800.00

Dr. Postage Stamp A/c            800.00

Cr. Cash                     800.00   

3. Paid For Rent    5,000.00

Dr. Rent Paid A/c                  5,000.00

Cr. Cash                        5,000.00

4. Paid Electricity Charges   6,000.00

Dr. Electricity Charges  A/c    6,000.00

Cr. Cash                        6,000.00

5. Deposit In PNB A/C    20,000.00

Dr. PNB A/c                   20,000.00

Cr. Cash                   20,000.00

6. Purchase Goods From John Brothers      7,000.00

Dr. Purchase A/c                    7,000.00

Cr. John Brothers A/c             7,000.00

9. Sale Goods To Goyal Brothers   6,000.00

Dr. Goyal Brothers  A/c        6,000.00

Cr. Sales A/c 6,000.00

10. Purchase Horse For Sale Goods  20,000.00

Dr. Live Stock A/c     20,000.00

Cr. Cash        20,000.00

11. Received From Salesman    3,000.00

Dr. Cash   3,000.00

Cr. Salesman A/c    3,000.00

12. Drew From Bank For Personal Use  800.00

Dr. Drawings A/c    800.00

Cr. Bank A/c   800.00

13. Received Cheque From Mr Goyal Brothers      6,000.00

Dr. Cash                        6,000.00

Cr. Goyal Brothers A/c               6,000.00

14. Paid To John Brothers By Cheque    6,700.00

Dr. John Brothers A/c               6,700.00

Cr. Bank A/c 6,700.00

15. Paid For Furniture Repairing  200.00

Dr. Furniture Repairing A/c        200.00

Cr. Cash           200.00

16. Sales Old Newspaper   90.00

Dr. Cash  90.00

Cr. Misc. Exp. A/c  90.00

17. Received Bank Interest  400.00

Dr. Cash a/c  400.00

Cr. Bank Interest Received A/c   400.00

18. Paid For Expenses In Case Of Sold Goods To Goyal Brothers Which Will Be Refund By

      Goyal Brothers   300.00

      Dr. Sales Return A/c    300.00

      Cr. Cash        300.00

19. Purchase Goods From Ravi And Sons And Paid For Carriage    

Dr. Purhcase A/c         

Cr. Ravi and Sons A/c 

2. Dr. Carriage Inwards A/c

Cr Cash A/c

20. Bank Inform That Check Of Goyal Brothers Dishonor 6,000.00

Dr. Goyal Brothers A/c  6,000.00                                                                     

Cr. Bank A/c    6,000.00

21. Horse Dead     20,000.00

Dr. Profit & Loss A/c    20,000.00

Cr. Live Stock A/c   20,000.00

22. Rent Paid By Cheque    6,000.00

Dr. Rent Paid A/c     6,000.00

Cr.Bank A/c 6,000.00

 23. Start Business With Cash 50,000.00, Goods 15,000.00 And Furniture 20,000.00

1. Dr. Cash           85,000.00

Cr. Capital A/c              85,000.00

2. Dr. Purchase A/c 15,000.00

Cr Cash 15,000.00

3. Dr Furniture A/c 20,000.00

Cr Cash 20,000.00