Page 77 - DEBK-XI(2020)
P. 77
Special Purpose Books II—Other Books 11.5
Dr. BAD DEBTS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 28 To Dhruv’s A/c 4,000 April 30 By Balance c/d 4,000
May 1 To Balance b/d 4,000
Dr. MODERN FURNITURE HOUSE Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Balance c/d 20,000 April 24 By Furniture A/c 20,000
May 1 By Balance b/d 20,000
Dr. INTEREST ON CAPITAL ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Capital A/c 1,000 April 30 By Balance c/d 1,000
May 1 To Balance b/d 1,000
Dr. DRAWINGS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 9 To Bank A/c 5,000 April 30 By Balance c/d 10,000
April 30 To Purchases A/c 5,000
10,000 10,000
May 1 To Balance b/d 10,000
Dr. PURCHASES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 3 To Cash A/c 45,000 April 30 By Drawings A/c 5,000
April 30 To Sundries as per April 30 By Balance c/d 83,000
Purchases Book 43,000
88,000 88,000
May 1 To Balance b/d 83,000
Dr. DHEERAJ & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 7 To Sales A/c 16,000 April 30 By Cash A/c 14,800
April 30 By Discount Allowed A/c 200
April 30 By Balance c/d 1,000
16,000 16,000
May 1 To Balance b/d 1,000
