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9.8 Double Entry Book Keeping—CBSE XI
Dr. MUNICIPAL TAXES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 24 To Cash A/c 13 100 Jan. 31 By Balance c/d 100
Feb. 1 To Balance b/d 100
Dr. SUNDRY RECEIPTS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Balance c/d 20 Jan. 27 By Cash A/c 13 20
Feb. 1 By Balance b/d 20
Dr. ADVERTISEMENT ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 28 To Cash A/c 13 100 Jan. 31 By Balance c/d 100
Feb. 1 To Balance b/d 100
Dr. RENT ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Bank A/c 13 150 Jan. 31 By Balance c/d 150
Feb. 1 To Balance b/d 150
Dr. SALARIES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Cash A/c 13 300 Jan. 31 By Balance c/d 300
Feb. 1 To Balance b/d 300
Dr. DRAWINGS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Bank A/c 13 250 Jan. 31 By Balance c/d 250
Feb. 1 To Balance b/d 250
Dr. BAD DEBTS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Narain Bros. 13 500 Jan. 31 By Balance c/d 500
Feb. 1 To Balance b/d 500
Dr. BAD DEBTS RECOVERED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
Jan. 31 To Balance c/d 150 Jan. 31 By Cash A/c 13 150
Feb. 1 By Balance b/d 150