Page 53 - NOTES- CASH BOOK

146 Accountancy

6% Loan Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
Apr. 30 Balance c/d 25,000 April 05 Cash 25,000
25,000 25,000

Ramneek’s Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
Apr. 07 Sales 1,740 April 10 Sales return 440
Apr. 20 Sales 2,400 April 21 Cash 3,700
4,140 4,140

Sales Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017
Apr. 23 Cash 14,500
Apr. 30 Sundries 10,410
24,910

Furniture Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
Rs. Rs.
2017 2017
Apr. 02 Cash 6,000 Apr. 30 Balance c/d 14,000
Apr. 15 Quality 8,000
Furniture
14,000 14,000

2018-19