Cash Account

Dr. Cr.
Date Particulars J.F. Amount (Rs) Date Particulars J.F. Amount (Rs)
2017 2017
Mar.0 Mar.02
Capital A/c 80,000 Purchases A/c 36,000
1
Mar.1 Mahesh Chand
19,800 Mar.03 Machinery A/c 4,000
3 & Co.
Mar.2
Sales A/c 25,000 Mar.08 Raghu’s A/c 17,500
0
Mar.2
Sales A/c 18,000 Mar.15 Dilip’s A/c 14,850
4
Mar.2 Commission
2,000 Mar.25 Rent A/c 1,500
6 A/c
Mar.28 Drawings A/c 6,200
Mar.31 Balance c/d 64,750
1,44,800 1,44,800
2017
Apr.01 Balance b/d 64,750
Capital Account
Cr
Dr.
.
Amoun
Particular J.F Amount (Rs Particular J.F
Date Date t
s . ) s .
(Rs)
2017 2017
Mar.3 Balance
80,000 Mar.01 Cash A/c 80,000
1 c/d
80,000 80,000
2017
Apr.01 Balance
80,000
b/d
Purchases Account
Dr Cr
. .
Amoun
J.F Amount (R Particular J.F
Date Particulars Date t
. s) s .
(Rs)
2017 2017
Mar.0 Mar.3 Balance
Cash A/c 36,000 88,000
2 1 c/d
Mar.0 Raghu’s A/c
22,000
4
Dilip’s A/c 30,000
88,000 88,000
2017
Apr.0
Balance b/d 88,000
1
Machinery Account
Dr. Cr.
Amount Amount
Date Particulars J.F. Date Particulars J.F.
(Rs) (Rs)
2017 2017
Mar.03 Cash A/c 4,000 Mar.31 Balance c/d 4,000
4,000 4,000
2017
Apr.01 Balance b/d 4,000
Raghu’s Account
Dr. Cr.
Date Particulars J.F. Amount (Rs) Date Particulars J.F. Amount (Rs)
2017 2017
Mar.06 Purchases Return 4,000 Mar.04 Purchases A/c 22,000
A/c
Mar.08 Cash A/c 17,500
Discount Received 500
A/c
22,000 22,000
Dilip’s Account
Dr. Cr.
Date Particulars J.F. Amount (Rs) Date Particulars J.F. Amount (Rs)
2017 2017
Mar.04 Purchases
Mar.15 Cash A/c 14,850 30,000
A/c
Discount Received
Mar.15 150
A/c
Mar.31 Balance c/d 15,000
30,000 30,000
2017
Apr.01 Balance b/d 15,000
Purchases Return Account
Dr. Cr.
Amount
Date Particulars J.F. Date Particulars J.F. Amount (Rs)
(Rs)
2017 2017
Mar.3
Balance c/d 4,000 Mar.06 Raghu’s A/c 4,000
1
4,000 4,000
2017
Apr.01 Balance b/d 4,000
Discount Received Account
Dr. Cr.
Amount (Rs
Date Particulars J.F. Date Particulars J.F. Amount (Rs)
)
2017 2017
Mar.31 Balance c/d 650 Mar.08 Raghu’s A/c 500
Mar.15 Dilip’s A/c 150
650 650
2017
Apr.01 Balance b/d 650
Discount Allowed Account
Dr. Cr.
Amount (Rs Amount
Date Particulars J.F. Date Particulars J.F.
) (Rs)
2017 2017
Mar.1 Mahesh Chand
200 Mar.31 Balance c/d 200
3 & Co.
200 200
2017
Apr.01 Balance b/d 200
Mahesh Chand & Co.
Dr. Cr.
Date Particulars J.F. Amount (Rs) Date Particulars J.F. Amount (Rs)
2017 2017
Mar.10 Sales A/c 30,400 Mar.13 Cash A/c 19,800
Discount
Mar.13 200
Allowed A/c
Mar.31 Balance c/d 10,400
30,400 30,400
2017
Apr.01 Balance b/d 10,400
Rent Account
Dr. Cr.
Amount Amount
Date Particulars J.F. Date Particulars J.F.
(Rs) (Rs)
2017 2017
Mar.25 Mar.3
Cash A/c 1,500 Balance c/d 1,500
1
1,500 1,500
2017
Apr.01 Balance b/d 1,500
Commission Account
Dr. Cr.
Amount Amount
Date Particulars J.F. Date Particulars J.F.
(Rs) (Rs)
2017 2017
Mar.31 Balance c/d 2,000 Mar.26 Cash A/c 2,000
2,000 2,000
2017
Apr.01 Balance b/d 2,000
Drawings Account
Dr. Cr.
Particular Amount J.F Amount
Date J.F. Date Particulars
s (Rs) . (Rs)
2017 2017
Mar.28 Cash A/c 6,200 Mar.31 Balance c/d 6,200
6,200 6,200
2017
Apr.01 Balance b/d 6,200
Sales Account
Dr. Cr.
Amount Amount
Date Particulars J.F. Date Particulars J.F.
(Rs) (Rs)
2017 2017
Mahesh Chand &
Mar.31 Balance c/d 73,400 Mar.10 30,400
Co.
Mar.20 Cash A/c 25,000
Mar.24 Cash A/c 18,000
73,400 73,400
2017
Apr.01 Balance b/d 73,400
Trial Balance as on March 31, 2017
Name of Debit Credit
L.
Account Balances Amou Balances Amou
F.
s nt (Rs) nt (Rs)
Cash
64,750
A/c
Capital
80,000
A/c
Purchase
88,000
s A/c
Machine
4,000
ry A/c
Dilip’s
15,000
A/c
Purchase
s Return 4,000
A/c
Discount
Receive 650
d A/c
Discount
Allowed 200
A/c
Mahesh
Chand & 10,400
Co.
Rent A/c 1,500
Commis
2,000
sion A/c
Drawing
6,200
s A/c
Sales
73,400
A/c
Total 1,75,050 1,75,050