Page 14 - Lesson Note
P. 14
2,00,000 2,00,000
1.4.13 To Bal. b/d 2,00,000
Telephone Expense Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 50,000 31.3.13 By Bal. c/d 50,000
50,000 50,000
1.4.13 To Bal. b/d 50,000
Electricity Charges Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 1,00,000 31.3.13 By Bal. c/d 1,00,000
1,00,000 1,00,000
1.4.13 To Bal. b/d 1,00,000
Packing Charges Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 25,000 31.3.13 By Bal. c/d 25,000
25,000 25,000
1.4.13 To Bal. b/d 25,000
Insurance 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 Computer A/c 1,00,000
1,00,000 1,00,000
1.4.13 To Bal. b/d 1,00,000
Rent Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 1,20,000 31.3.13 By Computer A/c 1,20,000
