Page 56 - DEBK-XI(2020)
P. 56
Ledger 9.7
Dr. JACOB BROS. LTD. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 6 To Bank A/c 12 975 Jan. 1 By Balance b/d 11 2,000
Jan. 6 To Discount Received A/c 12 25 Jan. 13 By Purchases A/c 12 1,000
Jan. 17 To Bank A/c 12 1,000
Jan. 31 To Balance c/d 1,000
3,000 3,000
Feb. 1 By Balance b/d 1,000
Dr. SAMUEL & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 31 To Balance c/d 1,000 Jan. 2 By Purchases A/c 11 1,000
Feb. 1 By Balance b/d 1,000
Dr. DISCOUNT ALLOWED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 5 To Narain Bros. 12 50 Jan. 18 By Narain Bros. 13 50
Jan. 16 To Narain Bros. 12 50 Jan. 31 By Balance c/d 50
100 100
Feb. 1 To Balance b/d 50
Dr. DISCOUNT RECEIVED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 31 To Balance c/d 25 Jan. 6 By Jacob Bros. Ltd. 12 25
Feb. 1 By Balance b/d 25
Dr. REPAIRS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 11 To Cash A/c 12 100 Jan. 31 By Balance c/d 100
Feb. 1 To Balance b/d 100
Dr. CARTAGE ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
Jan. 13 To Cash A/c 12 50 Jan. 31 By Balance c/d 50
Feb. 1 To Balance b/d 50
