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    Exercise 3 Journal Ledger Trial Balance

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    gaganpareek082
    Djduxuxud

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    © All Rights Reserved
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    Exercise 3 Journal Ledger Trial Balance

    Uploaded by

    gaganpareek082
    23 views4 pages
    Djduxuxud

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    Copyright:

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    Download as pdf or txt
    23 views4 pages

    Exercise 3 Journal Ledger Trial Balance

    Uploaded by

    gaganpareek082
    Djduxuxud

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
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    Exercise: Journalise the following transactions in the books of Mr.Sagar.

    Apr 2021:
    1st : Mr.Sagar Started business with Cash of Rs.71,000/-
    2nd : Purchased goods from Mr. Mahesh of Rs.20,000/-
    5th : Deposited cash into Bank of India of Rs.30,000/-
    9th : Sold goods to Mr.Dhanraj of Rs.25,000/-
    11th : Purchased furniture of Rs.10,000/-
    14th : Paid to Mr. Mahesh by cheque of BOI of Rs.10,000/-
    18th : Received cheque from Mr.Dhanraj of Rs.15,000/-
    30th : Paid Salary by cheque of Rs.4,000/-

    Journal A/c of Mr. Sagar


    Date Particulars L.F. Debit Amount Credit Amount
    2021, Cash A/c Dr. 71,000
    1st April To Capital A/c 71,000
    (Being started business with
    cash)
    2nd April Purchase A/c Dr. 20,000
    To Mr.Mahesh A/c 20,000
    (Being purchased goods)
    5th April Bank A/c Dr. 30,000
    To Cash A/c 30,000
    (Being cash deposited into
    bank)
    9th April Mr.Dhanraj A/c Dr. 25,000
    To Sales A/c 25,000
    (Being goods sold)
    11th April Furniture A/c Dr. 10,000
    To Cash A/c 10,000
    (Being purchase furniture)
    14th April Mr. Mahesh A/c Dr. 10,000
    To Bank A/c 10,000
    (Being paid)
    18th April Bank A/c Dr. 15,000
    To Mr.Dhanraj A/c 15,000
    (Being received)
    30th April Salary A/c Dr. 4,000
    To Bank A/c 4,000
    (Being Salary paid)
    Ledger A/c of Mr.Sagar
    Cash A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2021
    1st April To Capital A/c 71,000 5th Apr By Bank A/c 30,000
    11th Apr By Furniture A/c 10,000
    st
    31 Marc h By Balance c/d 31,000
    71,000 71,000
    2022
    st
    1 April To Balance b/d 31,000

    Bank (BOI) A/c


    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2021
    th
    5 Apr To Cash A/c 30,000 14th Apr By Mr. Mahesh 10,000
    th
    18 Apr To Mr. Dhanraj 15,000 30th Apr By Salary A/c 4,000
    st
    31 Mar By Balance c/d 31,000
    45,000 45,000
    2022
    st
    1 April To Balance b/d 31,000

    Capital A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2022 To Balance c/d 71,000 2021 By Cash A/c 71,000
    31st 1st April
    Mar
    71,000 71,000
    2022
    st
    1 April By Balance b/d 71,000

    Purchase A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 To Mr. Mahesh 20,000 2022 By Balance c/d 20,000
    nd st
    2 April 31 Mar
    20,000 20,000
    2022
    st
    1 April To Balance b/d 20,000
    Sales A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2022 To Balance c/d 25,000 2021
    31st 9th Apr By Mr Dhanraj 25,000
    Mar
    25,000 25,000
    2022
    st
    1 April By Balance b/d 25,000
    Mr. Mahesh A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2021
    14th Apr nd
    To Bank A/c 10,000 2 April By Purchase A/c 20,000
    31st Mar
    To Balance c/d 10,000
    20,000 20,000
    2022
    st
    1 April By Balance b/d 10,000
    Mr. Dhanraj A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2021
    9th Apr To Sales A/c 25,000 18th Apr By Bank A/c 15,000
    st
    31 Mar By Balance c/d 10,000
    25,000 25,000
    2022
    st
    1 April To Balance b/d 10,000
    Furniture A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2022 By Balance c/d 10,000
    st
    11th Apr To Cash A/c 10,000 31 Mar

    10,000 10,000
    2022
    st
    1 April To Balance b/d 10,000
    Salary A/c
    Date Particulars J.F. Amount Date Particulars J.f. Amount
    2021 2022 By Balance c/d 4,000
    st
    30th Apr To Bank A/c 4,000 31 Mar

    4,000 4,000
    2022
    st
    1 April To Balance b/d 4,000
    Trial Balance of Mr. Sagar Account
    Debit Amount Credit Amounts
    Name of Accounts
    (Rs.) (Rs.)
    Cash A/c 31,000

    Bank (BOI) A/c 31,000

    Capital A/c 71,000

    Purchase A/c 20,000

    Sales A/c 25,000

    Mr. Mahesh A/c 10,000

    Mr. Dhanraj A/c 10,000

    Furniture A/c 10,000

    Salary A/c 4,000

    Total 1,06,000 1,06,000

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