Page 11 - Lesson Note
P. 11
To Bank A/c
(Being installment & interest loan paid)
Depreciation A/c Dr.
To Furniture A/c
10,000
Mar 31 To Computer A/c 15000 5,000
(Being Electricity Charges paid)
Land A/c
To Bank A/c
Mar 31 10,00,000 10,00,000
(Being plot land purchased)
Capital Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Balance c/d 2,00,000 1.4.12 By Cash A/c 2,00,000
2,00,000 2,00,000
1.4.12 By Balance c/d 2,00,000
Cash Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Capital c/d 2,00,000 5.4.12 By Bank A/c 5,000
1.6.12 By Bank A/c 45,000
1.6.12 By Furnire A/c 25,000
2,00,000 2,00,000
1.4.13 To Balance b/d 1,25,000->
Bank Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
5.4.12 To Cash A/c 5,000 1.6.12 By Computer 50,000
A/c
