Ledger
To Name A/c
(other a/c of credit side)
To Name A/c
(other a/c of debit side)
Year
Month/ Day
Year
Month/ Day
XXX
XXX
G. SHANTHA
Date | Particulars | Ledger folio | Debit Rs | Credit Rs |
2012 Aug 1 Aug 2 Aug 6� Aug 12 Aug 15 | Cash A/c …………………… Dr To Surya Capital A/c ( Being business Started) Cash A/c ………………… Dr To Sales A/c (Being Cash Sales) Bank A/c …………………… Dr To Cash A/c ( Being Cash deposited) Purchases A/c …………….Dr To Ramya A/c (Being Goods purchased on credit) Purchases A/c………………..Dr To Cash A/c (Being Cash purchases) | | 100000 50000 10000 5000 3000 | 100000 50000 10000 5000 3000 |
Journal Entries in the books of Surya
Date | Particulars | Ledger folio | Debit Rs | Credit Rs |
2012 Aug 16 Aug 24 Aug 26� Aug 30 Aug 31 | Ramya A/c…………………… Dr To Purchase Returns A/c ( Being Goods returned to Ramya) Cash A/c ………………… Dr To Interest A/c (Being Interest received) Stationery A/c …………………… Dr To Cash A/c ( Being Purchased stationery) Salary A/c …………….Dr To Cash A/c (Being Salary paid) Rent A/c………………..Dr To Cash A/c (Being Cash purchases) | | 1000 500 100 5000 3000 | 1000 500 100 5000 3000 |
Journal Entries in the books of Surya
Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
2012 Aug 1 | To Capital A/c | | 100000 | 2012 Aug 6 | By Bank A/c | | 10000 |
Aug 4 | To Sales A/c | | 50000 | Aug 15 | By Purchases A/c | | 5000 |
Aug 24 | To Interest A/c | | 500 | Aug 26 | By Salary A/c | | 5000 |
| | | | Aug 30 | By Salary A/c | | 5000 |
| | | | Aug 31 | By Rent A/c | | 3000 |
| | | | Aug 31 | By balance c/d | | 147700 |
| | | 150500 | | | | 150500 |
Sept 1 | To Balance b/d | | 147700 | | | | |
Cash A/c
Dr
Cr