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Ledger                                                                          9.5

                     Dr.                                CASH ACCOUNT                                  Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d    11      200   Jan.   10   By  Purchases A/c   12   750
                     Jan.   3  To  Sales A/c      11      400   Jan.   11  By  Repairs A/c   12      100
                     Jan.   5  To  Narain Bros.   12     1,450   Jan.   13  By  Cartage A/c   12      50
                     Jan.   9  To  Furniture A/c   12     100   Jan.   21  By  Bank A/c     13       500
                     Jan.   19  To  Sales A/c     13      600   Jan.   24  By  Municipal Taxes A/c   13   100
                     Jan.   27  To  Sundry Receipts A/c   13   20   Jan.   28  By  Advertisement A/c   13   100
                     Jan.   31  To  Narain Bros.   13     500   Jan.   31  By  Salaries A/c   13     300
                     Jan.   31  To  Bad Debts                   Jan.   31  By  Balance c/d          1,520
                                Recovered A/c     13      150
                                                         3,420                                      3,420
                     Feb.   1  To  Balance b/d           1,520

                     Dr.                                BANK ACCOUNT                                  Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d    11     6,800   Jan.   6  By  Jacob Bros. Ltd.   12   975
                     Jan.   11  To  B.K. Bros.    12     2,500   Jan.   17  By  Jacob Bros. Ltd.   12   1,000
                     Jan.   16  To  Narain Bros.   12     950   Jan.   18  By  Narain Bros.   13     950
                     Jan.   21  To  Cash A/c      13      500   Jan.   31  By  Rent A/c     13       150
                     Jan.   25  To  Loan from Urania       10,000   Jan.   31  By  Drawings A/c   13   250
                               Ltd. A/c           13            Jan.   31  By  Balance c/d         17,425

                                                        20,750                                     20,750

                     Feb.   1  To  Balance b/d          17,425
                     Dr.                             MACHINERY ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d    11    10,000   Jan.   31  By  Balance c/d        10,000
                     Feb.   1  To  Balance b/d          10,000

                     Dr.                              FURNITURE ACCOUNT                               Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                      2024
                     Jan.   1  To  Balance b/d    11     1,000   Jan.   9  By  Cash A/c     12       100
                                                                Jan.   31  By  Balance c/d           900
                                                         1,000                                      1,000
                     Feb.   1  To  Balance b/d            900
                     Dr.                                STOCK ACCOUNT                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d    11     4,000   Jan.   31  By  Balance c/d         4,000
                     Feb.   1  To  Balance b/d           4,000
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