1. Stationary           3,000.00

[F5] Dr. Stationary A/c    3,000.00 (Expenses Indirect)

       Cr. Cash            3,000.00

2. Postage Stamps          400.00

[F5] Dr. Postage Stamps A/c       400.00 (Expenses Indirect)

       Cr. Cash                   400.00

3. Ramesh Started Business With Cash      5,00,000.00

[F6] Dr. Cash             5,00,000.00

       Cr. Capital A/c         5,00,000.00 (Capital) 

4. Deposit With Bank        20,000.00

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

       Cr. Cash         20,000.00

5. Received Bank Interest    1,000.00

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

       Dr. Bank           1,000.00 (Bank)

6. Purchase Furniture        5,500.00

[F5] Dr. Furniture A/c          5,500.00 (Fixed Assests)

       Cr. Cash           5,500.00

7. Purchase Goods        50,000.00

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

      Cr. Cash            50,000.00

8. Sales Goods       25,000.00

[F8] Dr. Cash           25,000.00

       Cr. Sales A/c         25,000.00 (Sales)

9. Trade Expenses           2,000.00

[F5] Dr. Trade Expenses A/c       2,000.00 (Expenses Direct)

      Cr. Cash         2,000.00

10. Received Commission    1,000.00

[F6] Dr. Cash        1,000.00

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

11. Paid Cheque  By Manish        25,000.00

 [F6 ] Dr.    Bank    25,000.00 (Bank)

        Cr.  Manish A/c    25,000.00 (Sundry Debtor)

12. Drew From Bank For Personal Use     15,000.00

[F5] Dr. Drawings A/c       15,000.00 (Capital)

       Cr. Bank A/c         15,000.00 (Bank)

13. Ramgopal Start Business With             80,000.00

[F6] Dr. Cash         80,000.00

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

14. Purchase Goods     50,000.00

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

      Cr. Cash             50,000.00

15. Sales Goods       10,000.00

[F8] Dr. Cash             10,000.00

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

16. Received From Manhar Lal                 39,000.00

[F6] Dr. Cash           39,000.00

       Cr. Manhar Lal A/c          39,000.00 (Sundry Debtor)

17. Paid Cash To Hari Krishna                  20,000.00

[F5] Dr. Hari Krishna A/c        20,000.00 (sundry Creditor)

       Cr. Cash           20,000.00

18. Loss By Fire          19,000.00

[F7] Dr. Loss By Fire A/c          19,000.00 (Expenses Direct)

        Cr. Purchase A/c           19,000.00 (Purchase)

19. Received From Ram On Credit            10,000.00

[F6]] Dr. Cash          10,000.00

        Cr. Ram's Loan  A/c          10,000.00 (Loan Liability)

20. Sold Goods For Cash      1,000.00

(F8) Dr. Cash             1,000.00

       Cr. Sales A/c            1,000.00 (Sales)

21. Paid For Stationary        4,000.00

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

Cr. Cash            4,000.00

22. Paid For Office Furniture         15,400.00

[F5] Dr. Furniture A/c        15,400.00 (Fixed Assets)

       Cr. Cash             15,400.00

23. Received From Kailash Chandra         50,500.00

[F6] Dr. Cash           50,500.00

      Cr. Kailash Chandra A/c          50,500.00 (Sundry Debtor)

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