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Start up business with capital in cash

Bought goods for cash


Sold goods for cash
Paid expenses in cash
Bought goods on credit
Sold goods on credit
Sales return- cash basis
Sales return- credit basis
Purchases return- cash basis
Purchases return- credit basis
Bought fixed assets for cash
Bought fixed assets on credit
Sold fixed assets for cash
Bought office stationaey on credit
Drew cash for private use
Drew cheque for private use
Paid cash into bank
Cashed cheque for till money
Cashed cheque for office use
Drew goods for private use
Receive cash from debtors
Receive cheque from debtors
Paid cash to creditors
Paid cheque to creditors
Discount allowed to credit customers
Discount received from creditors
Customers cheque dishonoured
Bad debts written of
Interest charged to on overdue debts
Create a provision for bad debts
Increase a provision for bad debts
Decrease a provision for bad debts
Depreciation charges for the current year
Depreciation charges underprovided
Depreciation charges overprovided
Goodwill written of
Provision for tax
Transfer to general reserve
Propose final dividend
Interim dividend paid
Expenses owing
Expenses prepaid
Income owing
Income prepaid

Interest on overdraft
Bank Charges
Give Loan To Smith
Smith repaid part of the loan given to him
Receive loan from Jones
Repaid part of loan received from Jones
Issue of share at par
Issue of shares at premium
Bonus issue of shares
Redemption of shares at par
Redemption of shares at premium
Stock written of
Bad debts recovered
Stocks destroyed by fire with insurance cover
Stocks destroyed by fire without insurance cover
Stock stolen with insurance cover
Stock stolen with no insurance cover
Purchase of inverstment
Sale of investment
Payment of creditor for taxation by cheque
Receive commission from Black
Paid commission to White
Interest paid on long term loan
Interest received on long term loan
Closing stock undercast
Closing stock overcast
Opening stock undercast
Opening stock overcast
Invoices sent to credit customers
Invoices received from credit suppliers
Credit note sent to credit customers
Credit note received from credit suppliers
Debit note sent to credit customers
Debit note received from credit suppliers
Cost of fixed assets disposed
Agg Depr of fixed assets disposed
Proceeds from sale of of fixed assets disposed
Exchange value of fixed assets disposed
Scrap value agreed by Insurance for asset scrapped in an accident
Accepted an office desk $600 in full settlement to a debt of $100
Bought 500 ordinary shares of Rs10 each for Rs12500
Sold Investment (Cost Rs12000) for Rs9500
Revalue Land & Building (Cost Rs15000, Agg Depr Rs12000) for Rs200000

DR

CR

s200000

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