1. Cash Purchase 14,000.00
[F9] Dr. Purchase A/c 14,000.00 (Purchase)
Cr. Cash 14,000.00
2. Paid Rent 4,500.00
[F5] Dr. Rent Paid A/c 4,500.00(Expenses Indirect)
Cr. Cash 4,500.00
3. Paid To Baldev Singh Account 2,500.00
[F5] Dr. Baldev Singh A/c 2,500.00 (Sundary Creditor)
Cr. Cash 2,500.00
4. Purchase Furniture For House 500.00
[F5] Dr. Furniture A/c 500.00 (Fixed Assets)
Cr. Cash 500.00
5. Sold Goods For Cash 8,000.00
[F8] Dr. Cash 8,000.00
Cr. Sales A/c 8,000.00(Sales)
6. Paid For Printing To Lakshmi Press 4,000.00
[F5] Dr. Printing Expenses( Lakshami Press ) 4,000.00 (Expenses Indirect)
Cr. Cash 4,000.00
7. Paid For General Expenses 2,500.00
[F5] Dr. Miscellaneous Expenses A/c 2,500.00 (Expenses Indirect)
Cr. Cash 2,500.00
8. Draw Cash For Household Expenses 30,000.00
[F5] Dr. Drawings A/c 30,000.00 (Capital)
Cr. Cash 30,000.00
9. Started Business With Cash 2,00,000.00
[F6] Dr. Cash 2,00,000.00
Cr. Capital A/c 2,00,000.00 (Capital)
10. Paid Into Bank 10,000.00
[F4] Dr. Bank A/c 10,000.00(Bank)
Cr. Cash 10,000.00
11. Bought Goods From Ramesh And Company 50,000.00
[F9] Dr. Purchase A/c 50,000.00 (Purchase)
Cr. Ramesh And Company A/c 50,000.00 (Sundary Creditor)
12. Sold Goods To Rajesh 40,800.00
[F8] Dr. Rajesh A/c 40,800.00 (Sundary Debtor)
Cr. Sales A/c 40,800.00 (Sales)
13. Bought Goods From Ramchand 65,000.00
[F9] Dr. Purchase A/c 65,000.00 (Purchase)
Cr. Ramchand A/c 65,000.00 (Sundary Creditor)
14. Paid Wages In Cash 800.00
[F5] Dr. Wages A/c 800.00 (Expenses Direct)
Cr. Cash 800.00
15. Sold Goods To Mahesh Chand 50,000.00
[F8] Dr. Mahesh Chand A/c 50,000.00 (Sundary Debtor)
Cr. Sales A/c 50,000.00 (Sales)
16. Received Cheque From Rajesh 45,000.00
Discount Allowed 1,500.00
[F6] Dr. Bank A/c 45,000.00
Cr. Rajesh A/c 46,500.00 (Sundary Creditor)
Dr. Discount Allowed 1,500.00 (Expenses Indirect)
17. Paid Into Bank 45,000.00
[F4] Dr. Bank A/c 45,000.00 (Bank)
Cr. Cash 45,000.00
18. Paid To Ramesh And Company 4,500.00
Discount Received 500.00
[F5] Dr. Ramesh And Company A/c 5,000.00 (Sundary Creditor)
Cr. Cash 4,500.00
Cr. Discount Received A/c 500.00 (Expenses Indirect)
19. Rent Paid For 3 Month 4,000.00
[F5] Dr. Rent paid A/c 4,000.00(Expenses Indirect)
Cr. Cash 4,000.00
20. Bought Goods Shyam & Company 25,000.00
[F9] Dr. Purchase A/c 25,000.00 (Purchase)
Cr. Shyam & Company A/c 25,000.00(Sundary Creditor)
21. Paid Wages 80.00
[F5] Dr. Wages A/c 80.00 (Expenses Direct)
Cr. Cash 80.00
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