Page 12 - Lesson Note

To Bank Loan
1.6.12 10,00,000 1.6.12 By Furniture A/c 75,000
A/c

1.6.12 To Cash A/c 45,000 15.6.12 By Purchase A/c 15,00,000

31.3.13 To Sale A/c 25,00,000 31.3.13 By Staff Salary 2,00,000
A/c

31.3.13 By Telephone 50,000
A/c

31.3.13 By Electricity A/c 1,00,000

31.3.13 By Packing 25,000
Charges A/c

31.3.13 By insurance 1,00,000

31.3.13 By Rent A/c 1,20,000

31.3.13 By Carriage A/c 55,000

31.3.13 By Bank Loan 1,00,000
A/c

31.3.13 By Interest on 1,00,000
Loan A/c

31.3.13 By Land A/c 10,00,000

31.3.13 By Balance c/d 75,000

35,50,000 35,50,000

To Balance 75,000
b/d
Bank Loan Account

Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)

31.3.13 To Bank A/c 1,00,000 1.6.12 By Bank A/c 10,00,000

To Balance c/d 9,00,000

10,00,000 10,00,000