Page 51 - NOTES- CASH BOOK

144 Accountancy

Sales (Journal) Book

Date Invoice Name of the Customer L.F. Amount
No. (Account to be debited) Rs.
2017
Apr. 07 871 Ramneek 1,740
Apr. 08 880 Kapadia 1,470
Apr. 18 902 Daman 1,300
Apr. 20 925 Ramneek 2,400
Apr. 23 958 Nutan 1,200
Apr. 27 981 Daman 2,300
Apr. 30 10,410

Purchases Return (Journal) Book
Date Debit Name of the Supplier L.F. Amount
(Account to be debited)
2017
Apr. 12 Burari Ltd. 632
Apr. 30 632

Sales Return (Journal) Book
Date Credit Name of the customer L.F. Amount
(Account to be credited) Rs.
2017
Apr. 10 Ramneek 440
Apr. 30 440
Journal Proper
Date Particulars L.F. Debit Credit
Amount Amount
Rs. Rs.
2017
Apr. 15 Furniture A/c Dr. 8,000
To Quality Furniture A/c 8,000
(Purchase of furniture on credit)
Apr. 25 Burari Ltd. A/c Dr. 320
To Discount A/c 320
(Discount received)
Apr. 26 Stationery A/c Dr. 3,200
To Mohit Mart A/c 3,200
(Purchase of Stationery items on credit)
Apr. 30 Kochhar A/c 1,280
To Discount A/c 1,280
(Discount received)
Total 12,800 12,800

2018-19