Page 79 - DEBK-XI(2020)

Special Purpose Books II—Other Books 11.7

Dr. SALARIES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Cash A/c 10,000 April 30 By Balance c/d 10,000
May 1 To Balance b/d 10,000

Dr. INVESTMENTS ACCOUNT (IN SHARES) Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Cash A/c 1,050 April 30 By Balance c/d 1,050
May 1 To Balance b/d 1,050
Dr. DISCOUNT ALLOWED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Dheeraj & Co. 200 April 30 By Balance c/d 200
May 1 To Balance b/d 200
Dr. DISCOUNT RECEIVED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2020 2020
April 30 To Balance c/d 600 April 15 By Pradeep & Co. 200
April 23 By KG & Co. 400
600 600
May 1 By Balance b/d 600
TRIAL BALANCE OF SHARMA & SONS as on 30th April, 2020
S. No. Heads of Accounts L.F. Dr. Balances Cr. Balances
` `
1. Capital A/c .......................................................................... 1,76,000
2. Furniture A/c .......................................................................... 20,000
3. Bad Debts A/c .......................................................................... 4,000
4. Modern Furniture House .......................................................................... 20,000
5. Interest on Capital A/c .......................................................................... 1,000
6. Drawings A/c .......................................................................... 10,000
7. Purchases A/c .......................................................................... 83,000
8. Dheeraj & Co. .......................................................................... 1,000
9. Sales A/c .......................................................................... 46,000
10. KG & Co. .......................................................................... 1,000
11. Sales Return A/c .......................................................................... 2,000
12. Purchases Return A/c .......................................................................... 3,000
13. Advertisement A/c .......................................................................... 10,000
14. Salaries A/c .......................................................................... 10,000
15. Investments A/c (in Shares) .......................................................................... 1,050
16. Discount Allowed A/c .......................................................................... 200
17. Discount Received A/c .......................................................................... 600
18. Cash in Hand .......................................................................... 44,950
19. Cash at Bank .......................................................................... 59,400
Total .......................................................................... 2,46,600 2,46,600