1. Salary          5,000.00

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

       Cr. Cash             5,000.00

2. Miscellaneous Expenses            4,000.00

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

       Cr. Cash           4,000.00

3. Electric Bill          5,000.00

[F5] Dr. Electric Bill A/c             5,000.00 (Expenses Indirect)

      Cr. Cash               5,000.00

4. Advertisement          10,000.00

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

       Cr. Cash               10,000.00

5. Ram Started Business With Cash              60,000.00

[F6] Dr. Cash            60,000.00

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

6. Purchase Goods           5,000.00

[F9] Dr. Purchase A/c           5,000.00 (Purchase)

       Cr. Cash            5,000.00

7. Sales Goods          7,000.00

[F8] Dr. Cash             7,000.00

       Cr. Sales A/c              7,000.00(Sales)

8. Purchase Goods From M/S. Narayan And Company       50,000.00

[F9] Dr. Purchase A/c             50,000.00(Purchase)

       Cr.  M/S. Narayan And Company           50,000.00(Sundary Creditor)

9. Sale Goods To Brijesh         80,000.00

[F8] Dr. Brijesh A/c             80,000.00 (Sundary Debtor)

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

10. Received Cash From Girish       10,000.00

[F6] Dr. Cash           10,000.00

       Cr. Girish A/c          10,000.00 (Sundary Debtor)

11. Sale Goods To Shyam In Cash         10,000.00

[F8] Dr.  Cash        10,000.00

       Cr. Sales  A/c           10,000.00 (Sales)

12. Received From Brijesh         50,000.00

[F6] Dr. Cash           50,000.00

       Cr. Brijesh A/c        50,000.00 (Sundary Debtor)

13. Received Commission          1,000.00

[F6] Cr. Commission Received A/c             1,000.00 (Income Indirect)

        Dr. Cash        1,000.00

14. Bought From Hari Ram        70,000.00

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

       Cr. Hari Ram A/c           70,000.00 (Sundary Creditor)

15. Brijesh Returned Goods           80,000.00

[F7] Dr. Sales return A/c           80,000.00 (Seles)

       Cr. Brijesh A/c             80,000.00 (Sundary Debtor)

16. Sold To Dina Nath            10,000.00

[F8] Dr. Dina Nath A/c              10,000.00 (Sundary Debtor)

       Cr. Sales A/c          10,000.00   (Sales)             

17. Purchase Goods From Mangal        65,000.00

[F9] Dr. Purchase A/c        65,000.00 (Purchase)

       Cr. Mangal A/c        65,000.00 (Sundary Creditor)

18. Returned Goods To Mangal            75,000.00

[F7] Dr. Mangal  A/c           75,000.00 (Sundary Debtor)                                                      

       Cr. Purchase Return A/c     75,000.00 (Purchase)

19. Bought From Devi Dayal             10,000.00

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

       Cr. Devi Dayal A/c        10,000.00 (Sundary Creditor)

20. Sold To Zakir Hussain         32,000.00

[F8] Dr. Zakir Hussain A/c         32,000.00 (Sundary Debtor)

       Cr. Sales A/c         32,000.00 (Sales)

21. Zakir Hussain Returned Goods       35,000.00

[F7] Dr. Sales Return A/c            35,000.00 (Sales)

        Cr. Zakir Hussain A/c             35,000.00 (Sundary Debtor)

22. Sold To Ram Saran          4,500.00

[F8] Dr. Ram Saram A/c          4,500.00 (Sundary Debtor) 

       Cr. Sales A/c         4,500.00 (Sales)

23. Sold To Ghanshyam          5,000.00

[F8] Dr. Ghanshyam A/c      5,000.00 (Sundary Debtor) 

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

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