Page 54 - DEBK-XI(2020)

Ledger 9.5

Dr. CASH ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 200 Jan. 10 By Purchases A/c 12 750
Jan. 3 To Sales A/c 11 400 Jan. 11 By Repairs A/c 12 100
Jan. 5 To Narain Bros. 12 1,450 Jan. 13 By Cartage A/c 12 50
Jan. 9 To Furniture A/c 12 100 Jan. 21 By Bank A/c 13 500
Jan. 19 To Sales A/c 13 600 Jan. 24 By Municipal Taxes A/c 13 100
Jan. 27 To Sundry Receipts A/c 13 20 Jan. 28 By Advertisement A/c 13 100
Jan. 31 To Narain Bros. 13 500 Jan. 31 By Salaries A/c 13 300
Jan. 31 To Bad Debts Jan. 31 By Balance c/d 1,520
Recovered A/c 13 150
3,420 3,420
Feb. 1 To Balance b/d 1,520

Dr. BANK ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 6,800 Jan. 6 By Jacob Bros. Ltd. 12 975
Jan. 11 To B.K. Bros. 12 2,500 Jan. 17 By Jacob Bros. Ltd. 12 1,000
Jan. 16 To Narain Bros. 12 950 Jan. 18 By Narain Bros. 13 950
Jan. 21 To Cash A/c 13 500 Jan. 31 By Rent A/c 13 150
Jan. 25 To Loan from Urania 10,000 Jan. 31 By Drawings A/c 13 250
Ltd. A/c 13 Jan. 31 By Balance c/d 17,425

20,750 20,750

Feb. 1 To Balance b/d 17,425
Dr. MACHINERY ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 10,000 Jan. 31 By Balance c/d 10,000
Feb. 1 To Balance b/d 10,000

Dr. FURNITURE ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 1,000 Jan. 9 By Cash A/c 12 100
Jan. 31 By Balance c/d 900
1,000 1,000
Feb. 1 To Balance b/d 900
Dr. STOCK ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 4,000 Jan. 31 By Balance c/d 4,000
Feb. 1 To Balance b/d 4,000