Page 9 - Lesson Note

To Cash A/c

(Being Bank A/c opened)

Bank A/c Dr.
To Bank Loan A/c
June 1 10,00,000 10,00,000
(Being Bank Loan raised)

Computer A/c Dr.
To Bank A/c
June 1 50,000 50,000
(Being Computer purchased)

Bank A/c Dr.
To Cash A/c
June 1 45,000 45,000
(Being Cash deposit into Bank)

Furniture A/c Dr.
To Cash A/c
25,000
June 1 To Bank A/c 1,00,000 75,000

(Being furniture purchased & payment made in
cash & by cheque)

Purchase A/c Dr.
June To Bank A/c 15,00,000 15,00,000
15
(Being purchase made)

Bank A/c Dr.
Mar To Sales A/c 25,00,000 25,00,000
31
(Being Sales made)