Journal Entries Dr
In the books of M/s. Nirmala Date
Date Particulars Debit Credit 1-Apr
Apr-01 Cash A/c Dr. 400,000 Nov-01
To Nirmala's Capital A/c 400,000
( Being Capital introcuded )
May-01 ICICI Bank A/c Dr. 200,000
To Cash A/c 200,000
(Being new Bank account opened in ICICI Bank)
Jun-01 Purchase A/c Dr. 40,000
To Subhaan A/c 40,000 1-Apr
( Being Credit Purchase made from Subhaan)
Jul-01 Subhaan A/c Dr. 40,000
To Cash A/c 40,000 Dr
( Being Cash paid to Subhaan for purchase) Date
Aug-01 Land A/c Dr. 60,000
To Cash A/c 60,000
( Being Land Purchased ) 31-Mar
Sep-01 Swathi A/c Dr. 95,000
To Sales A/c 95,000
( Being Credit Sales made to Swathi )
Oct-01 Salaries A/c Dr. 3,500
To Cash A/c 3,500
(Being Salaries paid )
Nov-01 Cash A/c Dr. 5,500 Dr
To Rent Received A/c 5,500 Date
(Being Rent received) May 01
1-Dec Purchase A/c Dr. 4,500
To Safa A/c 4,500
(Being Credit purchase made from Safa)
1-Apr
Trail Balance of M/s. Nirmala
S.No Particulars Dr. Balance Cr. Balance Dr
1 Cash a/c 102,000 - Date
2 Nirmala's Capital a/c - 400,000 Jun-01
3 Purchase a/c 44,500 - 1-Dec
4 Sales a/c - 95,000
5 Salaries a/c 3,500 -
6 Rent received a/c - 5,500
7 Land a/c 60,000 -
8 Safa a/c - Creditor - 4,500 1-Apr
9 Subhaan a/c - Creditor - -
10 Swathi a/c - Debtor 95,000 -
11 ICICI Bank a/c 200,000 -
Dr
Total 505,000 505,000 Date
Jul-01
Income Statement
Date Particulars Amt Amt
Revenues
Rent received 5,500
Sales 95,000
Purchase 44,500 50,500
Dr
Date
Expenses Aug-01
Salaries 3,500
Total 52,500
1-Apr
Dr
Date
31-Mar
Dr
Date
Sep-01
1-Apr
Dr
Date
Oct-01
1-Apr
Dr
Date
31-Mar
Dr
Date
31-Mar
Date
31-Mar
31-Mar
31-Mar
Imperial Bank of India Specimen Bill of Exchange First Image
Imperial Bank of India Specimen Bill of Exchange First Image
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Cash A/c Cr
Particulars Amt Date Particulars Amt
To Capital A/c 400,000 1-May By Bank A/c 200,000
To Rent rec A/c 5,500 1-Jul By Subhaan A/c 40,000
1-Aug By Land A/c 60,000
1-Oct By Salaries A/c 3,500
31-Mar By Balance C/d 102,000
405,500 405,500
To Balance B/d 102,000
Nirmala's Capital A/c Cr
Particulars Amt Date Particulars Amt
1-Apr By Cash A/c 400,000
To Balance C/d 400,000
400,000 400,000
1-Apr By Balance B/d 400,000
ICICI Bank A/c Cr
Particulars Amt Date Particulars Amt
To Cash A/c 200,000
31-Mar By Balance C/d 200,000
200,000 200,000
To Balance B/d 200,000
Purchase A/c Cr
Particulars Amt Date Particulars Amt
To Subhaan A/c 40,000
To Safa A/c 4,500
31-Mar By Balance C/d 44,500
44,500 44,500
To Balance B/d 44,500
Subhaan A/c Cr
Particulars Amt Date Particulars Amt
To Cash A/c 40,000 Jun-01 By Purchase A/c 40,000
-
40,000 40,000
Land A/c Cr
Particulars Amt Date Particulars Amt
To Cash A/c 60,000
31-Mar By Balance C/d 60,000
60,000 60,000
To Balance B/d 60,000
Sales A/c Cr
Particulars Amt Date Particulars Amt
Sep-01 By Swathi A/c 95,000
To Balance C/d 95,000
95,000 95,000
1-Apr By Balance b/d 95,000
Swathi A/c Cr
Particulars Amt Date Particulars Amt
To Sales A/c 95,000
31-Mar By Balance c/d 95,000
95,000 95,000
To Balance b/d 95,000
Salaries A/c Cr
Particulars Amt Date Particulars Amt
To Cash A/c 3,500
31-Mar By Balance c/d 3,500
3,500 3,500
To Balance b/d 3,500
Rent Received A/c Cr
Particulars Amt Date Particulars Amt
1-Nov By Cash A/c 5,500
To Balance c/d 5,500
5,500 5,500
1-Apr By Balance b/d 5,500
Safa A/c Cr
Particulars Amt Date Particulars Amt
1-Dec By Purchase A/c 4,500
To Balance c/d 4,500
4,500 4,500
1-Apr By Balance b/d 4,500
Balance Sheet of M/s. Nirmala
Liabilities Amt Date Assets Amt
Capital 400,000 31-Mar Land 60,000
Add : Net profit 52,500 31-Mar ICICI Bank 200,000
Safa - Creditor 4,500 31-Mar Swathi - Debtor 95,000
31-Mar Cash 102,000
457,000 457,000
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