Page 55 - DEBK-XI(2020)

9.6 Double Entry Book Keeping — CBSE XI

Dr. PURCHASES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `

2020 2020
Jan. 2 To Samuel & Co. 11 1,000 Jan. 31 By Balance c/d 2,750
Jan. 10 To Cash A/c 12 750
Jan. 13 To Jacob Bros. Ltd. 12 1,000
2,750 2,750
Feb. 1 To Balance b/d 2,750

Dr. SALES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `

2020 2020
Jan. 31 To Balance c/d 2,000 Jan. 3 By Cash A/c 11 400
Jan. 4 By Narain Bros. 11 1,000
Jan. 19 By Cash A/c 13 600
2,000 2,000
Feb. 1 By Balance b/d 2,000
Dr. NARAIN BROS. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 11 1,500 Jan. 5 By Cash A/c 12 1,450
Jan. 4 To Sales A/c 11 1,000 Jan. 5 By Discount Allowed A/c 12 50
Jan. 18 To Bank A/c 13 950 Jan. 16 By Bank A/c 12 950
Jan. 18 To Discount Allowed A/c 13 50 Jan. 16 By Discount Allowed A/c 12 50
Jan. 31 By Cash A/c 13 500
Jan. 31 By Bad Debts A/c 13 500
3,500 3,500
Dr. B.K. BROS. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 1 To Balance b/d 2,500 Jan. 11 By Bank A/c 11 2,500

Dr. BANK LOAN ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 31 To Balance c/d 5,000 Jan. 1 By Balance b/d 1 5,000

Feb. 1 By Balance b/d 15,000
Dr. LOAN FROM URANIA LTD. ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 31 To Balance c/d 10,000 Jan. 25 By Bank A/c 13 10,000