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JOURNAL

DATE PARTICULARS L/F DEBIT CREDIT


2007 CASH ACCOUNT 5,00,000
MARCH BUILDING ACCOUNT 10,00,00
01 FURNITURE ACCOUNT 0
STOCK ACCOUNT 50,000
CAPITAL ACCOUNT 35,000 15,85,000
(BUSINESS STARTED)

MARCH BANK ACCOUNT 3,00,000


02 CASH ACCOUNT 3,00,000
(ACCOUNT OPENED)

MARCH PURCHASES ACCOUNT 3,50,000


04 CASH ACCOUNT 1,50,000
KABEER 2,00,000
(GOODS PURCHASED)

MARCH PURCHASES ACCOUNT 47,500


05 NISHAT MILLS 47,500
(GOODS PURCHASED)

MARCH KABEER 15,000


07 PURCHSAES RETURN ACCOUNT 15,000
(GOODS RETURN BY KABEER)

MARCH CASH ACCOUNT 2,25,000


10 WASEEM 1,50,000
SALES ACCOUNT 3,75,000
(GOODS SOLD)

MARCH SALES RETURN ACCOUNT 6,000


13 WASEEM 6,000
(DOODS RETURN BY WASEEM)

MARCH ASIM BROS 75,000


14 SALES ACCOUNT 75,000
(GOODS SOLD)

MARCH CASH ACCOUNT 1,42,000


15 DISCOUNT ALLOWED ACCOUNT 2,000
WASEEM 1,44,000
(CASH RECEIVED TO WASEEM)
DATE PARTICULARS L/F DEBIT CREDIT
MARCH CHARITY ACCOUNT 1,000
16 FREE SAMPLE 2,000
PURCHASES ACCOUNT 3,000
(GIVE CHARITY AND FREE SAMPLE)

MARCH KABEER 1,00,000


18 CASH ACCOUNT 1,00,000
(CASH PAID TO KABEER)

MARCH MOTOR VAN 1,25,000


20 BANK ACCOUNT 1,25,000
(PURCHASED MOTOR VAN)

MARCH DRAWINGS ACCOUNT 40,000


21 CASH ACCOUNT 25,000
PURCHASES ACCOUNT 15,000
(TAKE GOODS AND CASH FOR
PERSONAL USE)

MARCH CASH ACCOUNT 73,500


22 DISCOUNT ALLOWED ACCOUNT 1,500
ASIM BROS 75,000
(CASH RECEIVED TO ASIM)

MARCH LOST BY FIRE ACCOUNT 15,000


23 PURCHASES ACCOUNT 15,000
(GOODS LOST BY FIRE)

MARCH CASH ACCOUNT 10,000


23 COMMISSION ACCOUNT 10,000
(COMMISSION RECEIVED)

MARCH STATIONERY ACCOUNT 2,500


24 BANK ACCOUNT 2,500
(PURCHASED STATIONERY)

MARCH KABEER 85,000


26 CASH ACCOUNT 82,000
DISCOUNT RECEVED ACCOUNT 3,000
(PAID CASH TO KABEER)
DATE PARTICULARS L/F DEBIT CREDIT
MARCH SALARIES ACCOUNT 5,000
31 RENT ACCOUNT 3,000
INSURANCE PREMIUM ACCOUNT 12,000
CASH ACCOUNT 20,000
(SALARIES,RENT AND INSURANCE
PREMIUM PAID)

MARCH BANK CHARGES ACCOUNT 500


31 BANK ACCOUNT 500
(BANK CHARGES PAID)

MARCH BANK ACCOUNT 5,000


31 INTEREST RECEIVED ACCOUNT 5,000
(INTEREST RECEIVED)
TOTAL 33,78,50 33,78,500
0
LEDGER
CASH ACCOUNT
AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CAPITAL A/C 5,00,000 MAR2 BANK A/C 3,00,000
1
MAR SALES A/C 2,25,000 MAR PURCHASES 1,50,000
10 4 A/C
MAR1 WASEEM 1,42,000 MAR KABEER 1,00,000
5 18
MAR2 ASIM BROS 73,500 MAR DRAWINGS 25,000
2 21 A/C
MAR2 COMMISSION 10,000 MAR KABEER 82,000
3 A/C 26
MAR SALARIES A/C 5,000
31
MAR RENT A/C 3,000
31
MAR INSURANCE 12,000
31 PREMIUM A/C
MAR BALANCE C/D 2,73,500
31
TOTAL 9,50,500 TOTAL 9,50,500

BUILDING ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CAPITAL A/C 10,00,000 MAR BALANCE C/D 10,00,000
01 31
TOTAL 10,00,000 TOTAL 10,00,000

FURNITURE ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CAPITAL A/C 50,000 MAR BALANCE C/D 50,000
01 31
TOTAL 50,000 TOTAL 50,000
STOCK ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CAPITAL A/C 35,000 MAR BALANCE C/D 35,000
01 31
TOTAL 35,000 TOTAL 35,000

CAPITAL ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 15,85,000 MAR CASH A/C 5,00,000
31 01
MAR BUILDING A/C 10,00,000
01
MAR FURNITURE 50,000
01 A/C
MAR STOCK A/C 35,000
01

TOTAL 15,85,000 TOTAL 15,85,000

BANK ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 3,00,000 MAR MOTOR VAN 1,25,000
02 20 A/C
MAR INTEREST A/C 5,000 MAR STATIONERY 2,500
31 24 A/C
MAR BANK 500
31 CHARGES A/C
MAR BALANCE C/D 1,77,000
31
TOTAL 3,05,000 TOTAL 3,05,000
PURCHASES ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 1,50,000 MAR CHARITY A/C 1,000
04 16
MAR KABEER 2,00,000 MAR FREE SAMPLE 2,000
04 16 A/C
MAR NISHAT MILLS 47,500 MAR DRAWINGS A/C 15,000
05 21
MAR LOST BY FIRE 15,000
23 A/C
MAR BALANCE C/D 3,64,500
31
TOTAL 3,97,500 TOTAL 3,97,500

KABEER ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR PURCHASE 15,000 MAR PURCHASES 2,00,000
07 RETURN A/C 04 A/C
MAR CASH A/C 1,00,000
18
MAR CASH A/C 82,000
26
MAR DISCOUNT 3,000
26 RECEIVED A/C

TOTAL ---------- TOTAL -----------

NISHAT MILLS ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 47,500 MAR PURCHASES 47,500
31 05 A/C

TOTAL 47,500 TOTAL 47,500


PURCHSAES RETURN ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 15,000 MAR KABEER 15,000
31 07

TOTAL 15,000 TOTAL 15,000

WASEEM ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR SALES A/C 1,50,000 MAR SALES RETURN 6,000
10 13 A/C
MAR CASH A/C 1,42,000
15
MAR DISCOUNT 2,000
15 ALLOWED A/C

TOTAL -------------- TOTAL ------------

SALES ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 4,50,000 MAR CASH A/C 2,25,000
31 10
MAR WASEEM 1,50,000
10
MAR ASIM BROS 75,000
14
TOTAL 4,50,000 TOTAL 4,50,000

SALES RETURN ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR13 WASEEM 6,000 BALANCE C/D 6,000

TOTAL 6,000 TOTAL 6,000


ASIM BROS ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR SALES A/C 75,000 MAR CASH A/C 73,500
14 22
MAR DISCOUNT 1,500
22 ALLOWED A/C
TOTAL ------------ TOTAL -----------

DISCOUNT ALLOWED ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR WASEEM 2,000 MAR BALANCE C/D 3,500
15 31
MAR ASIM BROS 1,500
22
TOTAL 3,500 TOTAL 3,500

CHARITY ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR PURCHASES 1,000 MAR BALANCE C/D 1,000
16 A/C 31
TOTAL 1,000 TOTAL 1,000

FREE SAMPLE ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR PURCHASES 2,000 MAR BALANCE C/D 2,000
16 A/C 31
TOTAL 2,000 TOTAL 2,000
MOTOR VAN ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BANK A/C 1,25,000 MAR BALANCE C/D 1,25,000
20 31
TOTAL 1,25,000 TOTAL 1,25,000

DRAWINGS ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 25,000 MAR BALANCE C/D 40,000
21 31
MAR PURCHASES 15,000
21 A/C
TOTAL 40,000 TOTAL 40,000

LOST BY FIRE ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR PURCHASES 15,000 MAR BALANCE C/D 15,000
23 A/C 31
TOTAL 15,000 TOTAL 15,000

COMMISSION ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 10,000 MAR CASH A/C 10,000
31 23
TOTAL 10,000 TOTAL 10,000
STATIONERY ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BANK A/C 2,500 MAR BALANCE C/D 2,500
24 31
TOTAL 2,500 TOTAL 2,500

DISCOUNT RECEVED ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 3,000 MAR KABEER 3,000
31 26
TOTAL 3,000 TOTAL 3,000

SALARIES ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 5,000 MAR BALANCE C/D 5,000
31 31
TOTAL 5,000 TOTAL 5,000

RENT ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 3,000 MAR BALANCE C/D 3,000
31 31
TOTAL 3,000 TOTAL 3,000
INSURANCE PREMIUM ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR CASH A/C 12,000 MAR BALANCE C/D 12,000
31 31
TOTAL 12,000 TOTAL 12,000

BANK CHARGES ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BANK A/C 500 MAR BALANCE C/D 500
31 31
TOTAL 500 TOTAL 500

INTEREST RECEIVED ACCOUNT

AMOUNT AMOUNT
DATE PARTICULARS J/F DATE PARTICULARS J/F
(RS) (RS)
MAR BALANCE C/D 5,000 MAR BANK A/C 5,000
31 31
TOTAL 5,000 TOTAL 5,000
TRIAL BALANCE

DEBIT CREDIT
TITLE OF ACCOUNTS
(RS) (RS)
CASH 2,73,500
BUILDING 10,00,000
FURNITURE 50,000
STOCK 35,000
CAPITAL 15,85,000
BANK 1,77,000
PURCHASES 3,64,500
NISHAT MILLS 47,500
PURCHASES RETURN 15,000
SALES 4,50,000
SALES RETURN 6,000
DISCOUNT ALLOWED 3,500
CHARITY 1,000
FREE SAMPLE 2,000
MOTOR VAN 1,25,000
DRAWINGS 40,000
LOST BY FIRE 15,000
COMMISSION 10,000
STATIONERY 2,500
DISCOUNT RECEIVED 3,000
SALARIES 5,000
RENT 3,000
INSURANCE PREMIUM 12,000
BANK CHARGES 500
INTEREST RECEIVED 5,000
TOTAL 21,15,500 21,15,500