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P. 77

11.6                                                   Double Entry Book Keeping—CBSE XI


                     Dr.                                SALES ACCOUNT                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Balance c/d         46,000   April  30  By  Sundries as per
                                                                          Sales Book              31,000
                                                                April  30  By  Cash A/c           15,000
                                                        46,000                                    46,000
                                                                May   1  By  Balance b/d          46,000

                     Dr.                                PRADEEP & CO.                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  15  To  Cash A/c            17,800   April   4  By  Purchases A/c     18,000
                     April  15  To  Discount Received A/c      200
                                                        18,000                                   18,000
                     Dr.                                   KG & CO.                                   Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  23  To  Bank A/c            20,600   April  21  By  Purchases A/c      25,000
                     April  23  To   Discount Received A/c      400
                     April  29  To  Purchases Return A/c      3,000
                     April  30  To  Balance c/d          1,000
                                                        25,000                                    25,000
                                                                May   1  By  Balance b/d           1,000
                     Dr.                            SALES RETURN ACCOUNT                              Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Sundries as per             April  30  By  Balance c/d         2,000
                                 Sales Return Book       2,000
                     May   1  To  Balance b/d            2,000

                     Dr.                          PURCHASES RETURN ACCOUNT                            Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Balance b/d          3,000   April  30  By  Sundries as per
                                                                           Purchases Return Book      3,000
                                                                May   1  By  Balance b/d           3,000

                     Dr.                            ADVERTISEMENT ACCOUNT                             Cr.
                     Date     Particulars         J.F.   `     Date     Particulars         J.F.   `
                     2024                                       2024
                     April  30  To  Bank A/c            10,000   April  30  By  Balance c/d       10,000
                     May   1  To  Balance b/d           10,000
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