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9.6                                                    Double Entry Book Keeping—CBSE XI

                     Dr.                             PURCHASES ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   2  To   Samuel & Co.   11    1,000   Jan.   31  By  Balance c/d         2,750
                     Jan.   10  To   Cash A/c     12      750
                     Jan.   13  To  Jacob Bros. Ltd.   12   1,000
                                                         2,750                                      2,750
                     Feb.   1  To  Balance b/d           2,750
                     Dr.                                SALES ACCOUNT                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   31  To  Balance c/d          2,000   Jan.   3  By  Cash A/c     11       400
                                                                Jan.   4  By  Narain Bros.   11     1,000
                                                                Jan.   19  By  Cash A/c     13       600
                                                         2,000                                      2,000
                                                                Feb.   1  By  Balance b/d           2,000
                     Dr.                                  NARAIN BROS.                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d    11     1,500  Jan.  5  By  Cash A/c       12      1,450
                     Jan.   4  To  Sales A/c      11     1,000   Jan.   5  By  Discount Allowed A/c   12   50
                     Jan.   18   To  Bank A/c     13      950   Jan.   16  By  Bank A/c      12      950
                     Jan.   18  To  Discount Allowed A/c   13   50   Jan.   16  By  Discount Allowed A/c   12   50
                                                                Jan.   31  By  Cash A/c     13       500
                                                                Jan.   31  By  Bad Debts A/c   13    500
                                                         3,500                                      3,500
                     Dr.                                   B.K. BROS.                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   1  To  Balance b/d           2,500  Jan.  11  By  Bank A/c      11      2,500

                     Dr.                              BANK LOAN ACCOUNT                               Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   31  To  Balance c/d          5,000   Jan.   1  By  Balance b/d   1      5,000

                                                                Feb.   1  By  Balance b/d          15,000
                     Dr.                         LOAN FROM URANIA LTD. ACCOUNT                        Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   31  To  Balance c/d         10,000  Jan.  25  By  Bank A/c      13     10,000
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