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11.6 Double Entry Book Keeping—CBSE XI
Dr. SALES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Balance c/d 46,000 April 30 By Sundries as per
Sales Book 31,000
April 30 By Cash A/c 15,000
46,000 46,000
May 1 By Balance b/d 46,000
Dr. PRADEEP & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 15 To Cash A/c 17,800 April 4 By Purchases A/c 18,000
April 15 To Discount Received A/c 200
18,000 18,000
Dr. KG & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 23 To Bank A/c 20,600 April 21 By Purchases A/c 25,000
April 23 To Discount Received A/c 400
April 29 To Purchases Return A/c 3,000
April 30 To Balance c/d 1,000
25,000 25,000
May 1 By Balance b/d 1,000
Dr. SALES RETURN ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Sundries as per April 30 By Balance c/d 2,000
per Sales Return Book 2,000
May 1 To Balance b/d 2,000
Dr. PURCHASES RETURN ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Balance b/d 3,000 April 30 By Sundries as per
Purchases Return Book 3,000
May 1 By Balance b/d 3,000
Dr. ADVERTISEMENT ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Bank A/c 10,000 April 30 By Balance c/d 10,000
May 1 To Balance b/d 10,000
