Date Particulars L.

F Debit Amount
1-May-24 Cash A/c Dr. 500000.00
To Capital A/c
2-May-24 200000.00
Purchases A/c Dr.
To Gyan Prakashan Pvt. Ltd. A/c
3-May-24 Rent Expense A/c 25000.00
To Cash A/c
4-May-24 30000.00

Cash A/c Dr. 20000

Accounts Receivable A/c Dr. 10000
To Sales A/c
5-May-24 Office Supplies A/c Dr. 5000.00
To Cash A/c
6-May-24 8000.00
Cash A/c Dr.
To Accounts Receivable A/c
7-May-24 Salary Expense A/c Dr. 40000.00
To Cash A/c
8-May-24 Accounts Receivable A/c Dr. 25000.00
To Sales A/c
9-May-24 Gyan Prakashan Pvt. Ltd. A/c Dr. 100000.00
To Cash A/c
10-May-24 12000.00
Cash A/c Dr.
To Unearned Subscription Revenue A/c
11-May-24 Electricity Expense A/c Dr. 3000.00
To Cash A/c
12-May-24 40000.00

Cash A/c Dr. 36000

Sales Discount A/c Dr. 4000
To Sales A/c
13-May-24 2000.00
Bad Debt Expense A/c Dr.
To Allowance for Doubtful Accounts A/c
14-May-24 Prepaid Insurance A/c Dr. 18000.00
To Cash A/c
15-May-24 Computer Equipment A/c Dr. 45000.00
To Cash A/c
16-May-24 Cash A/c Dr. 5000.00
To Bad Debt Recovery A/c
17-May-24 35000.00
Cash A/c Dr. 25000
Accounts Receivable A/c Dr. 10000
To Sales A/c
18-May-24 Kitab Distributors A/c Dr. 50000.00
To Cash A/c
19-May-24 Interest Receivable A/c Dr. 1500.00
To Interest Income A/c
20-May-24 2000.00
Depreciation Expense A/c Dr.
To Accumulated Depreciation A/c
21-May-24 Cash A/c Dr. 15000.00
To Unearned Revenue A/c
22-May-24 Prepaid Advertising A/c Dr. 10000.00
To Cash A/c
23-May-24 Cash A/c Dr. 26600 28000.00
Sales Discount A/c Dr. 1400
To Sales A/c

24-May-24 Utilities Expense A/c Dr. 5000.00

To Utilities Payable A/c
25-May-24 23000.00
Cash A/c Dr.
To Accounts Receivable A/c
26-May-24 30000.00
Office Furniture A/c Dr.
To Cash A/c 15000
To Accounts Payable A/c 15000
27-May-24 8000.00
Prepaid Website Maintenance A/c Dr.
To Cash A/c
28-May-24 50000.00
Cash A/c Dr. 30000
Accounts Receivable A/c Dr. 20000
To Sales A/c
29-May-24 3000.00
Bad Debt Expense A/c Dr.
To Allowance for Doubtful Accounts A/c
30-May-24 Drawings A/c Dr. 25000.00
To Cash A/c

1343500.00
Credit Amount

500000.00

200000.00

25000.00

30000.00

5000.00

8000.00

40000.00

25000.00

100000.00

12000.00

3000.00

40000.00

2000.00

18000.00

45000.00

5000.00
 35000.00

50000.00

1500.00

2000.00

15000.00

10000.00

28000.00

5000.00

23000.00

30000.00

8000.00

50000.00

3000.00

25000.00

1343500.00
 Cash A/c
Date Particulars Amount Date Particulars
5/1/2024 Capital A/c 500000.00 5/3/2024 Rent Expense A/c
5/4/2024 Sales A/c 20000.00 5/5/2024 Office Supplies A/c
5/6/2024 Accounts Receivable A/c 8000.00 5/7/2024 Salary Expense A/c
5/10/2024 Unearned Subscription Rev. 12000.00 5/9/2024 Gyan Prakashan Pvt. Ltd. A/c
5/12/2024 Sales A/c 36000.00 5/11/2024 Electricity Expense A/c
5/16/2024 Bad Debt Recovery A/c 5000.00 5/14/2024 Prepaid Insurance A/c
5/17/2024 Sales A/c 25000.00 5/15/2024 Computer Equipment A/c
5/21/2024 Unearned Revenue A/c 15000.00 5/18/2024 Kitab Distributors A/c
5/23/2024 Sales A/c 26600.00 5/22/2024 Prepaid Advertising A/c
5/25/2024 Accounts Receivable A/c 23000.00 5/27/2024 Prepaid Website Maint. A/c
5/28/2024 Sales A/c 30000.00 5/26/2024 Office Furniture A/c
5/30/2024 Drawings A/c
5/31/2024 By balance c/f
700600.00

Capital A/c
Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 500000.00 5/1/2024 Cash A/c
500000.00

Purchases A/c
Date Particulars Amount Date Particulars
5/2/2024 Gyan Prakashan Pvt. Ltd. A/c 200000.00 5/31/2024 By balance c/f
200000.00

Office Supplies A/c

Date Particulars Amount Date Particulars
5/5/2024 Cash A/c 5000.00 5/31/2024 By balance c/f
5000.00

Salary Expense A/c

Date Particulars Amount Date Particulars
5/7/2024 Cash A/c 40000.00 5/31/2024 By balance c/f
40000.00

Rent Expense A/c

Date Particulars Amount Date Particulars
5/3/2024 Cash A/c 25000.00 5/31/2024 By balance c/f
25000.00
 Electricity Expense A/c
Date Particulars Amount Date Particulars
5/11/2024 Cash A/c 3000.00 5/31/2024 By balance c/f
3000.00

Prepaid Insurance A/c

Date Particulars Amount Date Particulars
5/14/2024 Cash A/c 18000.00 5/31/2024 By balance c/f
18000.00

Computer Equipment A/c

Date Particulars Amount Date Particulars
5/15/2024 Cash A/c 45000.00 5/31/2024 By balance c/f
45000.00

Bad Debt Recovery A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 5000.00 5/16/2024 Cash A/c
5000.00

Sales A/c
Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 208000.00 5/4/2024 Cash A/c
5/4/2024 Accounts Rec. A/c
5/8/2024 Accounts Receivable A/c
5/12/2024 Cash A/c
5/12/2024 Sales Discount A/c
5/17/2024 Cash A/c
5/17/2024 Accounts Rec. A/c
 5/23/2024 Cash A/c
5/23/2024 Sales Discount A/c
5/28/2024 Cash A/c
5/28/2024 Accounts Rec. A/c
208000.00

Gyan Prakashan Pvt. Ltd. A/c

Date Particulars Amount Date Particulars
5/9/2024 Cash A/c 100000.00 5/2/2024 Purchases A/c
5/31/2024 By balance c/f 100000.00
200000.00

Unearned Subscription Revenue A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 12000.00 5/10/2024 Cash A/c
12000.00

Dr. Accounts Receivable A/c Cr.

Date Particulars Amount Date Particulars
5/4/2024 Sales A/c 10000.00 5/6/2024 Cash A/c
5/8/2024 Sales A/c 25000.00 5/25/2024 Cash A/c
5/17/2024 Sales A/c 10000.00 5/31/2024 By balance c/f
5/28/2024 Sales A/c 20000.00
65000.00

Kitab Distributors A/c

Date Particulars Amount Date Particulars
5/18/2024 Cash A/c 50000.00 5/31/2024 By balance c/f
50000.00
 Interest Receivable A/c
Date Particulars Amount Date Particulars
5/19/2024 Interest Income A/c 1500.00 5/31/2024 By balance c/f
1500.00

Interest Income A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 1500.00 5/19/2024 Interest Receivable A/c
1500.00

Depreciation Expense A/c

Date Particulars Amount Date Particulars
5/20/2024 Accumulated Depreciation A/c 2000.00 5/31/2024 By balance c/f
2000.00

Accumulated Depreciation A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 2000.00 5/20/2024 Depreciation Expense A/c
2000.00
 Unearned Revenue A/c
Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 15000.00 5/21/2024 Cash A/c
15000.00

Prepaid Advertising A/c

Date Particulars Amount Date Particulars
5/22/2024 Cash A/c 10000.00 5/31/2024 By balance c/f
10000.00

Sales Discount A/c

Date Particulars Amount Date Particulars
5/23/2024 Sales A/c 1400.00 5/31/2024 By balance c/f
5/12/2024 Sales A/c 4000.00
5400.00

Utilities Expense A/c

Date Particulars Amount Date Particulars
5/24/2024 Utilities Payable A/c 5000.00 5/31/2024 By balance c/f
5000.00

Utilities Payable A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 5000.00 5/24/2024 Utilities Expense A/c
5000.00

Office Furniture A/c

Date Particulars Amount Date Particulars
5/26/2024 Cash A/c 15000.00 5/31/2024 By balance c/f
5/26/2024 Accounts Payable A/c 15000.00
30000.00

Accounts Payable A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 15000.00 5/26/2024 Office Furniture A/c
15000.00
 Prepaid Website Maintenance A/c
Date Particulars Amount Date Particulars
5/27/2024 Cash A/c 8000.00 5/31/2024 By balance c/f
8000.00

Bad Debt Expense A/c

Date Particulars Amount Date Particulars
5/13/2024 Allowance for Doubtful A/c 2000.00 5/31/2024 By balance c/f
5/29/2024 Allowance for Doubtful A/c 3000.00
5000.00

Allowance for Doubtful Accounts A/c

Date Particulars Amount Date Particulars
5/31/2024 By balance c/f 5000.00 5/13/2024 Bad Debt Expense A/c
5/29/2024 Bad Debt Expense A/c
5000.00

Drawings A/c
Date Particulars Amount Date Particulars
5/30/2024 Cash A/c 25000.00 5/31/2024 By balance c/f
25000.00
Amount
25000.00
5000.00
40000.00
100000.00
3000.00
18000.00
45000.00
50000.00
10000.00
8000.00
15000.00
25000.00
356600.00
700600.00

Amount
500000.00
500000.00

Amount
200000.00
200000.00

Amount
5000.00
5000.00

Amount
40000.00
40000.00

Amount
25000.00
25000.00
Amount
3000.00
3000.00

Amount
18000.00
18000.00

Amount
45000.00
45000.00

Amount
5000.00
5000.00

Amount
20000.00
10000.00
25000.00
36000.00
4000.00
25000.00
10000.00
 26600.00
1400.00
30000.00
20000.00
208000.00

Amount
200000.00

200000.00

Amount
12000.00
12000.00

Cr.
Amount
8000.00
23000.00
34000.00

65000.00

Amount
50000.00
50000.00
Amount
1500.00
1500.00

Amount
1500.00
1500.00

Amount
2000.00
2000.00

Amount
2000.00
2000.00
Amount
15000.00
15000.00

Amount
10000.00
10000.00

Amount
5400.00

5400.00
Amount
5000.00
5000.00

Amount
5000.00
5000.00

Amount
30000.00

30000.00

Amount
15000.00
15000.00
Amount
8000.00
8000.00

Amount
5000.00

5000.00

Amount
2000.00
3000.00
5000.00

Amount
25000.00
25000.00
 Trial Balance

Particulars Debit Particulars Credit

Cash A/c 356600.00 Capital A/c 500000.00

Purchases A/c 200000.00 Bad Debt Recovery A/c 5000.00
Office Supplies A/c 5000.00 Sales A/c 208000.00
Salary Expense A/c 40000.00 Gyan Prakashan Pvt. Ltd. A/c 100000.00
Rent Expense A/c 25000.00 Unearned Subscription Revenue A/c 12000.00
Electricity Expense A/c 3000.00 Interest Income A/c 1500.00
Prepaid Insurance A/c 18000.00 Accumulated Depreciation A/c 2000.00
Computer Equipment A/c 45000.00 Unearned Revenue A/c 15000.00
Accounts Receivable A/c 34000.00 Utilities Payable A/c 5000.00
Kitab Distributors A/c 50000.00 Accounts Payable A/c 15000.00
Interest Receivable A/c 1500.00 Allowance for Doubtful Accounts A/c 5000.00
Depreciation Expense A/c 2000.00
Prepaid Advertising A/c 10000.00
Sales Discount A/c 5400.00
Utilities Expense A/c 5000.00
Office Furniture A/c 30000.00
Prepaid Website Maintenance A/c 8000.00
Bad Debt Expense A/c 5000.00
Drawings A/c 25000.00

868500.00 868500.00

0.00