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11.4                                                   Double Entry Book Keeping—CBSE XI

                                                       JOURNAL PROPER
                     Date     Particulars                                          L.F.   Dr. (`)   Cr. (`)
                     2024
                     April  15  Pradeep & Co.                                ...Dr.         200
                                To  Discount Received A/c                                            200
                             (Discount received from Pradeep  & Co. on payment)
                     April  23  KG & Co.                                     ...Dr.         400
                                To  Discount Received A/c                                            400
                             (Discount received from KG & Co. on payment)
                     April  24  Furniture A/c                                ...Dr.       20,000
                                To  Modern Furniture House                                         20,000
                             (Purchase of furniture on credit)
                     April  28  Bad Debts A/c                                ...Dr.       4,000
                                To  Dhruv                                                          4,000
                             (Bad debts written off)
                     April  30  Drawings A/c                                 ...Dr.       5,000
                                To  Purchases A/c                                                  5,000
                             (Goods withdrawn by the proprietor)
                     April  30  Interest on Capital A/c                      ...Dr.       1,000
                                To  Capital A/c                                                    1,000
                             (Interest on Capital provided)
                     April  30  Discount Allowed A/c                         ...Dr.         200
                                To  Dheeraj & Co.                                                    200
                             (Discount allowed to Dheeraj & Co. on payment received)
                                                           Ledger
                     Dr.                               CAPITAL ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Balance c/d        1,76,000   April   1  By  Balance b/d       1,75,000
                                                                April  30  By  Interest on Capital A/c      1,000
                                                       1,76,000                                  1,76,000
                                                                May   1  By  Balance b/d         1,76,000
                     Dr.                              FURNITURE ACCOUNT                               Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  24  To  Modern Furniture House      20,000   April  30  By  Balance c/d  20,000
                     May   1  To  Balance b/d           20,000
                     Dr.                                   DHRUV                                      Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  12  To  Sales A/c           15,000   April  18  By  Sales Return A/c   2,000
                                                                April  20  By  Cash A/c            5,000
                                                                April  28  By  Cash A/c            4,000
                                                                April  28  By  Bad Debts A/c       4,000
                                                        15,000                                    15,000
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