Page 54 - RECORDING OF TRANSACTIONS-NOTES
P. 54

Recording of Transactions - II                                             147

                                                        Land Account
                       Dr.                                                                         Cr.
                       Date      Particulars  J.F.    Amount  Date       Particulars   J.F.   Amount
                                                         Rs.                                      Rs.
                       2017                                   2017
                       Apr. 02    Cash                42,000  Apr.30      Balance c/d          42,000
                                                      42,000                                   42,000


                                                     Purchases Account
                       Dr.                                                                         Cr.
                       Date      Particulars  J.F.    Amount  Date       Particulars   J.F.   Amount
                                                         Rs.                                      Rs.
                       2017
                       Apr. 03    Bank                17,000
                       Apr. 11    Bank                    225
                       Apr. 24    Cash                  3,700
                       Apr. 30    Sundries            40,410
                                                      61,335

                                                     Stationery Account
                       Dr.                                                                         Cr.
                       Date      Particulars  J.F.    Amount  Date       Particulars   J.F.   Amount
                                                         Rs.                                      Rs.
                       2017
                       Apr. 04   Cash                  2,300
                       Apr. 26   Mohit mart            3,200
                                                       5,500

                                               Miscellaneous Expenses Account
                       Dr.                                                                         Cr.
                       Date      Particulars  J.F.    Amount  Date       Particulars   J.F.   Amount
                                                         Rs.                                      Rs.
                       2017
                       Apr. 05    Cash                   100
                                                         100



















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