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Special Purpose Books II—Other Books 11.7

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

Dr. INVESTMENTS ACCOUNT (IN SHARES) Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
April 30 To Cash A/c 1,050 April 30 By Balance c/d 1,050
May 1 To Balance b/d 1,050
Dr. DISCOUNT ALLOWED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
April 30 To Dheeraj & Co. 200 April 30 By Balance c/d 200
May 1 To Balance b/d 200
Dr. DISCOUNT RECEIVED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
April 30 To Balance c/d 600 April 15 By Pradeep & Co. 200
April 23 By KG & Co. 400
600 600
May 1 By Balance b/d 600
TRIAL BALANCE OF SHARMA & SONS as on 30th April, 2024
S. No. Heads of Accounts L.F. Dr. Balances Cr. Balances
` `
1. Capital A/c ............................................................................................ 1,76,000
2. Furniture A/c ............................................................................................ 20,000
3. Bad Debts A/c ............................................................................................ 4,000
4. Modern Furniture House ............................................................................................ 20,000
5. Interest on Capital A/c ............................................................................................ 1,000
6. Drawings A/c ............................................................................................ 10,000
7. Purchases A/c ............................................................................................ 83,000
8. Dheeraj & Co. ............................................................................................ 1,000
9. Sales A/c ............................................................................................ 46,000
10. KG & Co. ............................................................................................ 1,000
11. Sales Return A/c ............................................................................................ 2,000
12. Purchases Return A/c ............................................................................................ 3,000
13. Advertisement A/c ............................................................................................ 10,000
14. Salaries A/c ............................................................................................ 10,000
15. Investments A/c (in Shares) ............................................................................................ 1,050
16. Discount Allowed A/c ............................................................................................ 200
17. Discount Received A/c ............................................................................................ 600
18. Cash in Hand ............................................................................................ 44,950
19. Cash at Bank ............................................................................................ 59,400
Total ............................................................................................ 2,46,600 2,46,600