Date Particulars

1st September Cash A/c Dr.

Bank A/c Dr.
To Capital A/c
(Being Starting the business with Capital)
2nd September Furniture A/c Dr.
Machinery A/c Dr.
To Cash A/c
(Being Purchase of machinery and purchase)
3rd September Purchase A/c Dr.
To Cash A/c

(Being Purchase of goods)

6th September Cash A/c Dr.
To Sales A/c

(Being Goods sold)

8th September Purchase A/c Dr.
To Malhotra & Co A/c

(Being purchasing goods from Malhotra and co)

10th September Telephone Rent A/c Dr.
To Bank A/c

(Being Telephone rent paid )

11th September TypeWriter A/c Dr.
To UniversalTypewriter Co.

(Being Purchase of Typewriter

15th September Keshav Ram A/c Dr.
To Sales A/c

(Being Sold Goods to Keshav Ram

17th September Cash A/c Dr.
To Sales A/c

(Being Goods sold for cash to Rajesh)

19th September Drawings A/c Dr.
To Bank A/c

(Being Withdrawn for personal use)

21st September Cash A/c Dr.
Discount A/c
To Keshav Ram A/c
(Being Cash given by Keshav ram after discount)
22nd September Bank A/c Dr.
 To Cash A/c

(Being Cash Paid to Bank)

23rd September Investment A/c Dr.
Brokerage A/c Dr.
To Cash A/c
(Being purchase of sales after giving 20rs brokerage)
25th September Malhotra and Co A/c Dr.
To Purchase Return A/c
Malhotra and Co A/c Dr.
To Bank A/c
(Being Returning Goods and settling account of Malhotra)
28th September Cash A/c Dr.
Brokerage A/c Dr.
To Investment A/c
(Being Sold shares after giving 20rs Brokerage)
Purchase A/c Dr.
To Cash A/c
(Being Goods purchased from Ramesh)
Cash A/c Dr.
To Sales A/c
(Being Goods sold to suresh)
30th September Sales Return A/c Dr.
To Suresh A/c
(Being Goods returned by suresh)
Ramesh A/c Dr.
To Purchase Return A/c
(Being Goods Returned to Ramesh)
Rent A/c Dr.
To Bank A/c
(Being Rent paid to Landlord)
Salary A/c Dr.
To Cash A/c
(Being Salaries paid)
Cash A/c Dr.
To Sales A/c
(Being Sales done by Travelling Sales Person)
Travelling Expense Dr.
To Cash A/c
(Being travelling Expenses paid
Charity A/c Dr.
Stationary A/c Dr.
Postage A/c Dr.
To Cash A/c
(Being Paid for charity stationary and Postage)
GRAND TOTAL
L.F Debit Credit
30000
20000
50000

5000
10000
15000

14000
14000

8000
8000

11000
11000

500
500

2100
2100

12000
12000

2000
2000

1500
1500

11900
100
12000

5800
 5800

3000
20
3020

1000
1000
10000
10000

1300
20
1320

2100 5000
2100 10000
14000
3000 5800
3000 3000
20
100 2100
100 1500
100
100 101
100 450
249
1000
1000 42320
13880
1500
1500

2000
2000

100
100

101
450
249
800

159940 159940