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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
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