1. Paid For Advertisement        9,000.00

 [F5] Dr. Advertisement A/c                 9,000.00 (Expenses Indirect)

        Cr. Cash               9,000.00

2. Purchase Postage Stamp 800.00

[F5] Dr. Postage Stamp A/c            800.00 (Expenses Indirest)

     Cr. Cash                     800.00   

3. Paid For Rent    5,000.00

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

       Cr. Cash                        5,000.00

4. Paid Electricity Charges   6,000.00

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

        Cr. Cash                        6,000.00

5. Deposit In PNB A/C    20,000.00

[F4] Dr. PNB A/c                   20,000.00 (Bank)

       Cr. Cash                   20,000.00

6. Purchase Goods From John Brothers      7,000.00

[F9] Dr. Purchase A/c                    7,000.00 (Purchase)

       Cr. John Brothers A/c             7,000.00 (Sundry Creditor)

7. Sale Goods To Goyal Brothers   6,000.00

[F8] Dr. Goyal Brothers  A/c        6,000.00 (Sundry Debtor)

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

8. Purchase Horse For Sale Goods  20,000.00

[F5] Dr. Live Stock A/c     20,000.00 (Fixed Assets) 

       Cr. Cash        20,000.00

9. Received From Salesman    3,000.00

[F6] Dr. Cash   3,000.00

      Cr. Salesman A/c    3,000.00 (Sundry Debtor)

10. Drew From Bank For Personal Use  800.00

[F5] Dr. Drawings A/c    800.00 (Capital)

      Cr. Bank A/c   800.00 (Bank)

11. Received Cheque From Mr Goyal Brothers      6,000.00

[F6] Dr. Bank A/c 6,000.00 (Bank)

      Cr. Goyal Brothers A/c               6,000.00 (Sundry Debtor)

12. Paid To John Brothers By Cheque    6,700.00

[F5] Dr. John Brothers A/c               6,700.00 (Sundry Creditor)

Cr. Bank A/c                             6,700.00 (Bank) 

13. Paid For Furniture Repairing  200.00

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

       Cr. Cash           200.00

14. Sales Old Newspaper   90.00

[F6] Dr. Cash  90.00

        Cr. Misc. Exp. A/c  90.00 (Income Indirect)

15. Received Bank Interest  400.00

[F6] Dr. Bank A/c  400.00 (Bank)

      Cr. Bank Interest Received A/c   400.00 (Income Indirect)

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

      Goyal Brothers   300.00

     [F5] Cr. Cash     300.00

             Dr.Goyal Brothers     300.00 (Sundary Debtor)

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

[F9] Dr. Purhcase A/c  (Purchase)         

       Cr. Ravi and Sons A/c  (Sundry Creditor)

2. [F5] Dr. Carriage Inwards A/c (Expenses Direct)

        Cr Cash 

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

[F5] Dr. Goyal Brothers A/c  6,000.00   (Sundary Debtor)                                                                   

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

19. Horse Dead     20,000.00

[F7] Dr. Profit & Loss A/c    20,000.00

       Cr. Live Stock A/c   20,000.00  (Fixed Assets)

20. Rent Paid By Cheque    6,000.00

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

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

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

[F6} 1. Dr. Cash           85,000.00

Cr. Capital A/c              85,000.00 (Capital) 

2.[F9]  Dr. Purchase A/c      15,000.00 (Purchase)

           Cr Cash                    15,000.00

3. [F5] Dr Furniture A/c     20,000.00 (Fixed Assets)

           Cr Cash                 20,000.00

 Thank to  Google

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