Page 10 - Lesson Note

Staff Salary A/c Dr.
Mar To Bank A/c
31 2,00,000 2,00,000
(Being Staff salary paid)

Telephone expenses A/c Dr.
Mar To Bank A/c 50,000 50,000
31
(Being Telephone exp paid)

Electricity Charges A/c Dr.

Mar To Bank A/c 1,00,000 1,00,000
31
(Being Electricity Charges paid)

Date Particulars L.F. Dr. (Rs.) Cr. (Rs.)

Packing charges A/c Dr.
To Bank A/c
Mar 31 25,000 25,000
(Being Packing charges paid)

Insurance A/c Dr.
To Bank A/c
Mar 31 1,00,000 1,00,000
(Being Insurance paid)

Rent A/c Dr.
To Bank A/c
Mar 31 1,20,000 1,20,000
(Being Rent paid)

Carriage Inward A/c Dr.
To Bank A/c
Mar 31 55,000 55,000
(Being Carriage inward paid)

Bank Loan A/c Dr. 1,00,000
Mar 31 Interest on Loan A/c Dr. 1,00,000 2,00,000