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13.10 Double Entry Book Keeping—ISC XI
Dr. STOCK ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 1 To Balance b/d 3,82,500 Feb. 29 By Balance c/d 3,82,500
March 1 To Balance b/d 3,82,500
Dr. PURCHASES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 1 To Balance b/d 4,48,700 Feb. 29 By Balance c/d 4,89,700
Feb. 15 To Bank A/c 41,000
4,89,700 4,89,700
March 1 To Balance b/d 4,89,700
Dr. SALES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 29 To Balance c/d 6,72,150 Feb. 1 By Balance b/d 6,18,100
Feb. 5 By Debtors A/c 37,750
Feb. 28 By Bank A/c 16,300
6,72,150 6,72,150
March 1 By Balance b/d 6,72,150
Dr. CREDITORS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 21 To Bank A/c 10,000 Feb. 1 By Balance b/d 37,000
Feb. 29 To Balance c/d 27,000
37,000 37,000
March 1 By Balance b/d 27,000
Dr. RESERVE ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 29 To Balance c/d 18,000 Feb. 1 By Balance b/d 18,000
March 1 By Balance b/d 18,000
Dr. WAGES AND OFFICE EXPENSES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 1 To Balance b/d 54,250 Feb. 29 By Balance c/d 67,350
Feb. 29 To Bank A/c 13,100
67,350 67,350
March 1 To Balance b/d 67,350
