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Special Purpose Books II—Other Books                                           11.5

                     Dr.                              BAD DEBTS ACCOUNT                               Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `

                     2024                                       2024
                     April  28  To  Dhruv’s A/c          4,000   April  30  By  Balance c/d        4,000
                     May   1  To  Balance b/d            4,000

                     Dr.                           MODERN FURNITURE HOUSE                             Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Balance c/d         20,000   April  24  By  Furniture A/c     20,000
                                                                May   1  By  Balance b/d          20,000

                     Dr.                          INTEREST ON CAPITAL ACCOUNT                         Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Capital A/c          1,000   April  30  By  Balance c/d        1,000
                     May   1  To  Balance b/d            1,000

                     Dr.                              DRAWINGS ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `

                     2024                                       2024
                     April   9  To  Bank A/c             5,000   April  30  By  Balance c/d       10,000
                     April  30  To  Purchases A/c        5,000
                                                        10,000                                    10,000
                     May   1  To  Balance b/d           10,000

                     Dr.                             PURCHASES ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April   3  To  Cash A/c            45,000   April  30  By  Drawings A/c       5,000
                     April  30  To  Sundries as per             April  30  By  Balance c/d        83,000
                                Purchases Book          43,000
                                                        88,000                                    88,000
                     May   1  To  Balance b/d           83,000
                     Dr.                                DHEERAJ & CO.                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `

                     2024                                       2024
                     April   7  To  Sales A/c           16,000   April  30  By  Cash A/c          14,800
                                                                April  30  By  Discount Allowed A/c      200
                                                                April  30  By  Balance c/d         1,000
                                                        16,000                                    16,000
                     May   1  To  Balance b/d            1,000
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