Page 13 - Lesson Note
P. 13
1.4.13 To Bal. b/d 9,00,000
Purchases Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 15,00,000 31.3.13 By Bal. A/c 15,00,000
15,00,000 15,00,000
1.4.13 To Bal. b/d 15,00,000 1.4.13 To Bal. b/d
Sales Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bal. c/d 25,00,000 31.3.13 By Bank A/c 25,00,000
25,00,000 25,00,000
1.4.13 To Bal. b/d 25,00,000
Computer Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
1.6.12 To Bank A/c 50,000 31.3.13 By Dep. A/c 5,000
50,000 31.3.13 To Bal. b/d 45,000
1.4.13 To Bal. b/d 45,000 50,000
Furniture Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
1.6.12 To Cash A/c 25,000 31.3.13 By Dep. A/c 10,000
1.6.12 To Bank A/c 75,000 31.3.13 To Bal. b/d 90,000
1,00,000 1,00,000
1.4.13 To Bal. b/d 90,000
Staff Salary Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 2,00,000 1.6.12 By Bal. c/d 2,00,000
