1. Paid Office Expenses            70.00

[F5] Dr. Miscellaneous Expenses A/c            70.00 (Expenses Indirect)

       Cr. Cash           70.00

2. Sold Goods To Jagdish    5,200.00

[F8] Dr. Jagdish A/c         5,200.00 (Sundary Debtors)

       Cr. Sales A/c      5,200.00 (Sales)

3. Sold Goods To Rajesh       5,200.00

[F8] Dr. Rajesh A/c   5,200.00 (Sundary Debtors)

       Cr. Sales A/c     5,200.00 (Sales)

4. Sold Goods To Mahesh Chand                 500.00

[F8] Dr. Mahesh Chand A/c         500.00 (Sundary Debtors)

       Cr. Sales A/c     500.00 (Sales)

5. Payment Received By Cheque From Jagdish       3,000.00

[F6] Dr. Bank A/c 3,000.00

       Cr. Jagdish A/c      3,000.00 (Sundary Debtors)

6. Paid to Ram Chandra By Cheque      7,000.00

Discount Paid by him      300.00

[F5]  Dr. Ram Chandra A/c      7,300.00 (Sundary Creditor)

        Cr. Cash      7,000.00

       Cr. Discount Received A/c    300.00 (Income Indirect)

7. Received Cheque From Mahesh Chandra          5,500.00

    Discount allowed        500.00

[F6]  Dr. Cash   5,500.00

        Cr. Mahesh Chandra A/c       6,000.00 (Sundary Debtors)                        

        Dr. Discount Allowed A/c    500.00 (Income Indirect)

8. Capital Paid Into Bank     50,000.00

[F6] A. Dr. Cash   50,000.00

       Cr. Capital A/c        50,000.00 (Capital)

B. [F4] Dr. Bank A/c        50,000.00(Bank)

            Cr. Cash       50,000.00

9. Bought Stationery For Cash        500.00

[F5] Dr. Stationary A/c     500.00 (Expenses Indirect)

       Cr. Cash       500.00

10. Bought Goods From Cash          50,000.00

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

       Cr. Cash     50,000.00

11. Bought Postage Stamps           300.00

[F5] Dr. Postage Stamps A/c     300.00 (Expenses Indirect)

       Cr. Cash    300.00

12. Sold Goods For Cash          20,000.00

[F8] Dr. Cash             20,000.00

       Cr. Sales A/c          20,000.00 (Sales)

13. Bought Office Furniture From Bannnerji  Brothers     100.00

[F7] Dr. Furniture A/c     100.00 (Fixed Assets)

       Cr. Bannnerji    Brothers A/c 100.00 (Sundary Creditor)

14. Sold Goods To Mahindra        7,500.00

[F8] Dr. Mahindra A/c         7,500.00 (Sundary Debtors)

       Cr.   Sales A/c     7,500.00 (Sales)

15. Paid to Bannerji Bros By Cheque         5,000.00

[F5] Dr. Bannerji Bros A/c          5,000.00 (Sundary Creditor)

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

16. Sold Goods To Ramesh & Company        10,000.00

[F8] Dr. Ramesh And Company A/c       10,000.00 (Sundary Debtor)

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

17. Bought Goods For S.Sethj & Bros.        5,000.00

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

       Cr. S.Sethj & Bros A/c     5,000.00 ISundary Creditor)

18. Bought  Goods For Cash From S .Narayin & Company     5,000.00

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

        Cr. Cash         5,000.00 

19. Sold Goods To Rakesh       70,000.00

[F8] Dr. Rakesh A/c           70,000.00 (Sundary Debtor)

        Cr.   Sales A/c           70,000.00 (Sales)

20. Ramesh And Company Paid into Bank Account           59,800.00

      in Full Settlement          200.00

[F6] Cr. Ramesh And Company A/c      60,000.00 (Sundary Debtors)

       Dr. Bank A/c        59,800.00 (Bank)

       Dr. Discount Allowed A/c        200.00 (Expenses indirect)

21. Paid Salary 25,000.00

[F5] Dr. Salary A/c   25,000.00 (Expenses Indirect )

      Cr. Cash         25,000.00

Thnaks to Google 

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