Sl.

Voucher Particulars Debit Credit Narration

No. Type Amount Amount
1. Journal By Cash A/c 10000 - Being started Business by Proprietor
To Capiral A/c - 10000 with Cash Rs. 10000
2. Purchase To Cash A/c - 2000 Being Purchased goods of Rs. 2000 by
By Purchase A/c 2000 - Cash.
3. Sales By Cash A/c 500 - Being Sold Goods for Rs. 500
To Sales A/c - 500
4. Purchase To Ramesh A/c - 200 Being Purchased goods for Rs. 200
By Purchase A/c 200 - from Ramesh.
5. Sales By Suresh A/c 1000 - Being Sold goods worth Rs. 1000 to
To Sales A/c - 1000 suresh.
6. Payment By Salary A/c 500 - Being Paid salary of Rs. 500
To Cash A/c - 500
7. Receipt To Commission A/c - 1500 Being Received Commission Rs. 1500
By Cash A/c 1500 - by Cash
8. Journal By Cash A/c 30000 - Being started Business by Mr. A, Mr. B
To A’s Capital A/c - 10000 & Mr. C with cash Rs. 10000 each.
To B’s Capital A/c - 10000
To C’s Capital A/c - 10000
9. Purchase To Cash A/c - 5000 Being Purchased goods of Rs. 5000 by
By Purchase A/c 5000 - cash.
10. Sales By Cash A/c 1000 - Being Sold Goods for Rs. 1000.
To Sales A/c - 1000
11. Sales By Mr. Kishor A/c 800 - Being Sold Goods to Mr. Kishor on
To sales A/c - 800 Credit of Rs. 800.
12. Receipt To Commission A/c - 100 Being Received Commission Rs. 100 by
By Cash A/c 100 - cash.
13. Contra To Cash A/c - 5000 Being Cash Depositing into Bank of Rs.
By Bank A/c 5000 - 5000.
14. Journal By A’s Drawing A/c 1000 - Being cash Withdrawn for personal use
To Bank A/c - 1000 by Mr. A
15. Payment By Stationary A/c 500 - Being Purchase Stationary of Rs. 500
To Cash A/c - 500 for Office use.
16. Payment By Rent A/c 100 - Being Paid Rent to Landlord of Rs. 100
To Cash A/c - 100 by Cash.
17. Credit To Mr. Kishor A/c - 100 Being Goods return by Mr. Kishor of
Note By sales Return A/c 100 - Rs. 100.
18. Contra To Bank A/c - 1500 Being withdrawn from bank of Rs.
By Cash A/c 1500 - 1500.
19. Sales By Cash A/c 360 - Being sold goods of Rs. 400 at 10%
To Sales A/c - 400 Cash Discount.
By Discount A/c 40 -
20. Payment By Salary A/c 800 - Being paid salary to Mr. Patil Rs. 800.
To Cash A/c - 800
21. Journal By Cash A/c 15000 - Being Ravi started business with Rs.
To Ravi’s Capital A/c - 11000 15,000/- of which Rs. 4000 where
To Shashi’s Loan A/c borrowed at 15% P.A. from Smt.
- 4000 Shashi.
22. Purchase To Anant A/c - 4000 Being purchased goods worth Rs.
By Purchase A/c 4080 - 4,000/- from Anant at 2% trade
To Tread Discount A/c - 80 discount.
23. Sales By Cash A/c 1200 - Being Cash sales to Madan Rs. 1,200/-
To Sales A/c - 1200
24. Sales By Salavi A/c 1960 - Being Credit sales to Salavi Rs. 2000/-
To Sales A/c - 2000 less trade discount 2%
 By Tread Discount A/c 40 -
25. Payment By Sahil A/c 1960 - Being Paid cash Rs. 1,950/- to Sahil
To Cash A/c - 1950 and received discount of Rs. 10/-
To Discount A/c - 10
26. Receipt To Ashish A/c - 1960 Being received Rs. 1,950/- from Ashish
By Cash A/c 1950 - in full settlement of his dues.
By Discount A/c 10 -
27. Debit Note By Kamal A/c 100 - Being returned goods of the price of
To Purchase Return A/c - 100 Rs. 100/- to Kamal.
28. Contra To Cash - 5000 Being deposit into Bank Rs. 5,000/-
By Bank A/c 5000 -
29. Payment By Vishal A/c 1000 - Being issue a cheque Rs. 1000/- from
To Bank A/c - 1000 Vishal.
30. Purchase To Puran A/c - 2000 Being Purchased goods of Rs. 2000/-
By Purchase A/c 2000 - from Puran.
31. Sales By Ratan A/c 1250 - Being Sold goods costing Rs. 1000/- at
To Sales A/c - 1250 25% profit to Ratan.
32. Receipt To Sujal A/c - 400 Being received a cheque for Rs. 395/-
By Cash A/c 395 - from Sujal and he was allowed
By discount A/c 5 - discount Rs. 5/-
33. Credit Note To Kamal A/c - 50 Being Kamal returned goods of Rs.
By Sales Return A/c 50 - 50/-
34. Payment By interest on loan A/c 50 - Being paid interest on Loan Rs. 50/-
To Cash A/c - 50
35. Payment By Salary A/c 2000 - Being Paid salaries Rs. 2,000/- out of
To Cash A/c - 800 which Rs. 1,200 paid by Cheque
To Bank A/c - 1200

36. Contra To Cash A/c - 500 Being deposit into bank Rs.500/-
By Bank A/c 500 -
37. Payment By Office Rent A/c 300 - Being Paid Office Rent by cheque Rs.
To Bank A/c - 300 300/-
38. Journal By Cash A/c 5000 - Being Nitin started business with cash
By Furniture A/c 1000 - Rs. 5,000/- and furniture of Rs. 1,000/-
To Nitin’s Capital A/c - 6000
39. Payment To Cash A/c - 120 Being purchase stationary item of Rs.
By Stationary A/c 120 - 120/-
40. Purchase To Vijay A/c - 2000 Being Bought goods from vijay worth
By Purchase A/c 2100 - Rs. 2,000/- at 5% trade discount.
To Tread Discount A/c - 100
41. Purchase To S. Ram A/c - 1500 Being purchase Goods from S. Ram Rs.
By Purchase A/c 1500 - 1,500/-
42. Debit Note By Bijay A/c 95 - Being returned goods of Rs. 95/- to
To Purchase Return A/c - 95 Bijay.
43. Purchase To Bijay A/c - 95 Being received goods from Bijay in
By Purchase A/c 95 - exchange of those returned on 6th
April.
44. Sales By Cash A/c 1000 - Being Cash Sales Rs. 1000/-
To Sales A/c - 1000
45. Sales By D. Narayan A.c 500 - Being Nitin sold goods to D. Narayan of
To Sales A/c - 500 Rs. 500
46. Sales By Ratan A/c 768 - Being sold goods to Ratan of Rs. 800
To Sales A/c - 800 less tread discount Rs. 32.
By Tread Discount A/c 32 -
47. Journal By Drawing A/c 150 - Being proprietor took for private use
To Purchase A/c - 50 goods of Rs. 50/- and Cash Rs. 100.
 To Cash A/c - 100
48. Credit Note To D. Narayan A/c - 50 Being received goods return from D.
By Sales Return A/c 50 - Narayan f Rs. 50/-
49. Credit Note To Ratan A/c - 40 Being received goods return from
By Sales Return A/c 40 - Ratan of Rs. 40/- (i.e. cost Rs. 50/- less
tread discount 4%)
50. Payment By S Ram A/c 900 - Being Paid cash Rs. 900/- to Ram
To Cash A/c - 900
51. Payment To Cash A/c - 500 Being purchase a stationary from M/s.
By Stationary A/c 500 - Kishor & Co. Rs. 500/- on Cash.
52. Payment By S Ra, A/c 200 - Being Paid Cash Rs. 200/- to Madhav
To Cash A/c - 200 on behalf of S. Ram according to his
instruction.
53. Receipt To D. Narayan A/c - 450 Being D. Narayan paid office Rent of
By Rent A/c 150 - Niting Rs. 150/- and balance due from
By Cash A/c 300 - him in cash.
54. Payment By Salary A/c 200 - Being Paid office Salary Rs. 200/-
To Cash A/c - 200
55. Payment By wages A/c 50 - Being Paid Wages Rs. 50/-
To Cash A/c - 50
56. Sales By Cash A/c 400 - Being Sold goods Rs. 1000/- of which
To Sales A/c - 400 Rs. 400/- received in cash and
Sales By Bank A/c 600 - remaining amount by cheque
To Sales A/c - 600
57. Purchase To Bhosle A/c - 5700 Being bought Goods worth Rs. 6,000/-
By Purchase A/c 6000 - from Bhosle A/c at 5% trade discount.
To Discount A/c - 300
58. Payment By Salary A/c 800 - Being paid salary of Rs. 800/-
To Cash A/c - 800
59. Receipt To Bhave A/c - 1500 Being received from Bhave Rs. 1500/-
By Cash A/c 1500 -
60. Purchase To Cash A/c - 500 Being Purchased goods of Rs. 500/-
By Purchase A/c 500 - from Narendra on Cash.
61. Receipt To Commission A/c - 40 Being Received Commission Rs. 40/-
By Cash A/c 40 -
62. Sales By Cash A/c 3933 - Being sold goods of Rs. 4500/- at 5%
To Sales A/c - 4500 trade discount and give another cash
By Discount A/c 567 - discount of 8%
63. Payment By Salary A/c 200 - Being paid office salary Rs. 200/-
To Cash A/c - 200
64. Payment By Wages A/c 30 - Being paid wages Rs. 30/-
To Cash A/c - 30
65. Sales By Bhave A/c 1960 - Being Sold goods to Bhave Rs. 2,000/-
To Sales A/c - 2000 at 2% trade Discount.
By Discount A/c 40 -
66. Contra To Cash A/c - 1000 Being Withdrew from Bank Rs. 1,000/-
By Bank A/c 1000 - for office use and Rs. 500/- for self-
Journal By Drawing A/c 500 - use.
To Cash A/c - 500
67. Payment By Salary A/c 200 - Being Paid office Salary Rs. 200/-
To Cash A/c - 200
68. Payment By General Expenses A/c 200 - Being Paid general exp. 200/-
To Cash A/c - 200
69. Payment By Wages A/c 10 - Being Paid wages Rs.10/-
To Cash A/c - 10
70. Payment By Salary A/c 1000 - Being paid salary Rs. 1000/-
 To Cash A/c - 1000
71. Payment By Wages A/c 15 - Being Paid wages Rs. 15/-
To Cash A/c - 15
72 Payment By Bhosle A/c 5000 - Being paid to Bhosle Rs. 5000/-
To Cash A/c - 5000
73. Debit Note By Narendra A/c 150 - Being Return goods to Narendra worth
To Purchase Return A/c - 150 Rs. 150/-
74. Debit Note By Bhosle A/c 100 - Being return goods to Bhosle of Rs.
To Purchase Return A/c - 100 100/-
75. Contra To Cash A/c - 1000 Being Deposited cash Rs. 1000/- in to
By Bank A/c 1000 - bank.
76. Payment By Wages A/c 40 - Being paid wages Rs. 40/-
By Bank A/c - 40
77. Sales By Cash A/c 1960 - Being Sold goods of Rs. 2,000/- at 2%
To sales A/c - 2000 cash Discount.
By discount A/c 40
78. Journal By Drawing A/c 500 - Being Goods worth Rs. 500/-
To Cash A/c - 500 withdrawn for personal use.
79. Sales By Cash A/c 200 - Being Cash sales Rs. 200/-
To Sales A/c - 200
80. Payment By Commission A/c 250 - Being Paid commission Rs. 250/-
To Cash A/c - 250
81. Receipt To Commission - 500 Being Received Commission Rs. 500/-
By Cash A/c 500 -
82. Payment By Salary A/c 5000 - Being Paid Salary Rs. 5000/- to office
To Cash A/c - 5000 Staff
83. Purchase To Sashti A/c - 10000 Being Good purchased from Shastri at
By Purchase A/c 10000 - Rs. 10,000/-
84. Sales By Cash A/c 5000 - Being Goods sold at Rs. 5,000/-
To Sales A/c - 5000
85. Payment By Dad’s Loan A/c 1000 - Being Paid Dad’s Loan Rs. 1,000/- in
To Cash A/c - 1000 cash.
86. Sales By Ashok A/c 8000 - Being Goods sold to Ashok of Rs.
To Sales - 8000 8,000/- of which 5000/- paid
Receipt To Ashok A/c - 5000 immediately.
By Cash A/c 5000 -
87. Sales By Shastri A/c 5000 - Being Goods sold to Shastri of Rs.
To Sales A/c - 5000 5000/- He paid Rs. 1,000/-
Receipt To Shastri A/c - 4000 immediately and give a cheque of Rs.
By Cash A/c 3000 - 3,000.
By Bank A/c 1000 -
88. Purchase To Kulkarni A/c - 8000 Being Goods purchase from Kulkarni of
By Purchase A/c 8000 - Rs. 8,000.
89. Journal By Free sample A/c 500 - Being Good distributed as a free
To Purchase A/c - 500 sample of Rs. 500/-
90. Sales By Ashok A/c 5000 - Being Goods sold to Ashok of Rs. 5000
To Sales A/c - 5000
91. Payment By Mom’s Loan A/c 500 - Being Paid Mom’s loan Rs. 500/- by
To State Bank A/c - 500 cheque of State Bank of India
92. Receipt To Ashok A/c - 2000 Being received cheque from Ashok Rs.
By Bank A/c 2000 - 2,000/-
93. Credit Note To Ashok A/c - 2000 Being Goods return from Ashok of Rs.
By Sales Return A/c 2000 - 2,000/-
94. Payment By Tata Company Shares 5000 - Being Bought a shares of Rs. 5000/- of
A/c - 5000 Tata and Company
To Cash A/c
95. Debit Note By Patil A/c 3000 - Being Goods return to Patil of Rs.
To Purchase Return A/c - 30000 3000/-
96. Receipt To Dividend 10% A/c - 500 Being dividend received on shares at
By Cash A/c 500 - 10%
97. Payment By Wife’s Loan A/c 500 - Being paid wife’s loan Rs. 500/- cash
To Cash A/c - 500
98. Receipt To Ashok A/c - 2000 Being Ashok give a cheque of Rs.
By Bank A/c 2000 - 2000/-
99. Payment By Loan on Building A/c 5000 - Being Paid a Loan installation for Loan
To Cash A.c - 5000 on Building Rs. 5,000/-
100. Payment By Kulkarni A/c 4000 - Being give a cheque of Rs. 4,000/- to
To Bank A/c - 4000 Kulkarni
101. Payment By Outstanding Exp. A/c 10,000 - Being Outstanding Exp. Were paid in
To Cash A/c - 10,000 cash Rs. 10,000/-
102. Journal By Goods Lost by Fire A/c 2,000 - Being Goods lost by fire of Rs. 2000/-
To Purchase A/c - 2000
103. Sales By Cash A/c 8000 - Being Sold goods of Rs. 8,000/- in
To sales A/c - 8000 Cash.
104. Receipt To Commission A/c - 5000 Being Commission received from Tata
By Cash A/c 5000 - Company Rs. 5000/-
105. Payment By Wages A/c 500 - Being Wages paid Rs. 500/- on cash
To Cash A/c - 500
106. Purchase To Cash A/c - 2000 Being Purchase a furniture of
By Furniture A/c 2000 - Rs.2000/-
107. Payment By Telephone A/c 1400 - Being Paid Telephone Bill Rs. 1400/-
To Cash A/c - 1400
108. Payment By Wages A/c 150 - Being paid wages Rs. 150/- in cash.
To Cash A/c - 150
109 Sales By Cash A/c 10,000 - Being Sold goods worth Rs. 10,000/-
To Sales A/c - 10,000
110. Purchase To Cash A/c - 30,000 Being Purchased a computer of Rs.
By Computer A/c 30,000 - 30,000/-
111. Journal By Drawing A/c 1000 - Being Mr. A took furniture of Rs.
To Furniture A/c - 1000 1,000/- for personal use.
112. Journal By Drawing A/c 500 - Being Mr. C withdraw cash Rs. 500 for
By Cash A/c - 500 to pay his LIC Premium.
113. Receipt To Incurance - 1000 Being Received a compensation of Rs.
Compensation 1000 - 1000/- from Insurance Company for
By Cash A/c goods lost by fire
114. Payment By Gold loan A/c No 22/08 1000 - Being paid installment of Gold Loan
To Cash A/c - 1000 A/c No. 22/08 Rs. 1000/-
115. Payment By Gold Loan A/c No. 1000 - Being Paid Installment of Gold Loan
22/10 - 1000 a/c No. 22/10 Rs. 1000/-
To Cash A/c
116. Journal By Shah A/c 1000 - Being the amt. of Shah is providing a
To Bad Debts A/c - 1000 Bad debts (i.e., Rs. 1000/-)
117. Contra To Bank Current A/c - 8000 Being Cash Transfer from Current a/c
By Bank Saving A/c 8000 - to saving a/c Rs. 8000/-
118. Journal By Sashtri A/c 1500 - Being Make a provision for RDD of Rs.
To Bad Debts. A/c - 1500 1500/-
119. Journal By Depreciation A/c 3750 - Being provide a depreciation @15% on
To Building A/c - 3750 building for half year
120. Journal By Depreciation A/c 250 - Being provide a depreciation @10% on
To Furniture A/c - 250 furniture for half ears.
121. Journal By Depreciation A/c 1800 - Being provide a depreciation @12% on
To Computer A/c - 1800 computer for half year
122. Journal By Cash A/c 3000 - Being Commenced business with cash
By Furniture A/c 400 - Rs. 3000/- (of which 1000/- Borrowed
To Ratan Loan A/c - 1000 from Ratan A/c) and furniture Rs.
To Capital A/c - 2400 400/-
123. Purchase To Kanchan A/c - 760 Being Purchased goods from Kanchan
By Purchase A/c 760 - Rs. 760/-
124. Sales By Kanak A/c 440 - Being Sold goods to Kanak Costing Rs.
To Sales A/c - 440 440/-
125. Purchase To Cash A/c - 500 Being Cash purchased Rs. 500/-
By Purchase A/c 500 -
126. Sales To Cash A/c - 100 Being Cash Sales Rs. 100/-
By Sales A/c 100 -
127. Purchase To Mr. Bali A/c - 500 Being Purchased Good from Mr. Bali
By Purchase A/c 500 - Rs. 500/-
128. Debit Note By Kanchan A/c 50 - Being Returned to Kanchan Goods
To Purchase Return A/c - 50 worth Rs. 50/-
129. Purchase To Cash A/c - 100 Being Purchased office Furniture for
By Office Furniture A/c 100 - Rs. 100/-
130. Payment By Kanchan A/c 710 - Being paid to Kanchan Rs. 710/-
To Cash A/c - 710
131. Sales By Kanak A/c 490 - Being Invoiced goods to Kanak Rs.
To Sales a/c - 490 490/-
132. Receipt To Kanak A/c - 400 Being Kanak paid Cash Rs. 400/- and
By Cash A/c 400 - Returned goods of Rs. 40/-
Credit Note To Kanak A/c - 40
By Sales Return A/c 40 -
133. Purchase To Kanchan A/c - 300 Being Purchased goods from Kanchan
By Purchase A/c 300 - Rs. 300/-
134. Debit Note To Kanchan A/c - 110 Being returned Damaged goods to
By Purchase Return A/c 110 - Kanchan Rs. 60/- and to ball Rs. 50/-
135. Payment By Salary A/c 1000 - Being paid office salary Rs. 1000/-
To Cash A/c - 1000
136. Sales By Kant A/c 100 - Being Sold Goods to Kant Rs. 100/-
To Sales A/c - 100
137. Receipt To Kant A/c - 10 Being Received Cash Rs. 10/- from
By Cash A/c 10 - Kant
138. Journal By Rent A/c 100 - Being Kant, wh owes us Rs. 100/- pays
To Kant A/c - 100 rent Rs. 100 to our landlord on our
behalf.
139. Payment By Kanchan A/c 75 - Being we paid Rs. 75/- to Panday, on
To Cash A/c - 75 instruction from our creditors Kanchan
on this behalf.
140. Journal By Depreciate A/c 25 - Being Depreciate 5% on Furniture
To Furniture A/c - 25
Journal By RDD A/c 600 - Being Make reserve for bad debts 5%
To Sundry Debtors A/c - 600 on sundry debtors
141. Journal By Cash A/c 25,000 - Being Goods purchased from Mr. X for
By Furniture A/c 20,000 - Cash Rs. 25,000/- Furniture Rs.
By Building A/c 1,55,000 - 20,000/- and Building 1,55,000
To Capital A/c - 2,00,000
142. Purchase To Cash A/c - 10,000 Being Goods Purchased from Mr. X for
By Purchase A/c 10,000 - cash Rs. 10,000/-
143. Sales By Cash A/c 15,000 - Being Sold Goods to Mr. Y for cash Rs.
To Sales A/c - 15,000 15,000/-
144. Purchase To Mandar A/c - 5000 Being Goods purchased from Mandar
By Purchase A/c 5000 - on credit Rs. 5000/-
145. Sales By Sanjay A/c 7000 - Being Goods sold to Sanjay on credit
To Sales A/c - 7000 Rs. 7000/-
146. Purchase To Cash A/c - 10000 Being purchased machinery for cash
By Machinery A/c 10000 - Rs. 10,000/-
147. Contra To Cash A/c - 5000 Being opened a Bank A/c in Bank of
By Bank of India A/c 5000 - India with depositing Rs. 5000
148. Journal By Cash A/c 25,000 - Being Taken a loan from Janata Bank
To Janata Bank A/c - 25,000 Rs. 25,000/-
149. Purchase To Mr. X A/c - 10000 Being Goods purchased from Mr. X on
By Purchase A/c 10000 - credit 10,000
150. Sales By Mr. Y A/c 15,000 - Being Goods sold to Mr. Y on credit Rs.
To Sales A/c - 15,000 15,000/-
151. Journal By Bills Receivable A/c 15,000 - Being Received Bills receivables from
To Mr. Y A/c - 15,000 Mr. Y Rs. 15,000/-
152. Journal By Mr. X A/c 10,000 - Being Issued Bills Payables to Mr. X Rs.
To Bills Payable A/c - 10,000 10,000/-
153. Debit Note By Mandar A/c 1000 - Being Returned goods to Mandar Rs.
To Purchase Return A/c - 1000 1000/-
154. Credit Note To Sanjay A/c - 2000 Being Received goods returned from
By Sales Return A/c 2000 - Sanjay Rs. 2000/-
155. Contra To Bank A/c - 2000 Being Withdrawn from Bank Rs. 2000
By Cash A/c 2000 -
156. Payment By Salary A/c 4000 - Being Paid Salary Rs. 4000/- & Wages
By Wages A/c 200 - Rs. 200/- in cash.
To Cash A/c - 4200
157. Receipt To Commission A/c - 3000 Being Received Commission Rs. 3000/-
By Cash A/c 3000 - in cash
158. Payment By Electricity Charges A/c 1000 - Being Paid Electricity Charges by
To Bank A/c - 1000 Cheque Rs. 1000/-
159. Contra To Bank of India a/c - 5000 Being Rs 5000 is transferred from Bank
By Bank Of Maharashtra 5000 - of India Current accout to Bank of
A/c Maharashtra cash credit account, by
an advice to bank of India.
160. Contra To State Bank of India, A/c - 2000 Being A cheque of Rs. 2000/- issued
To Cash A/c - 1500 from State Bank of India and Rs.
By Bank of Maharashtra 3500 - 1500/- in cash (total Rs. 3500)
Deposited in Bank of Maharashtra
Cash credit account.
161. Payment By Sona Enterprise A/c 450 - Being Paid “Sona Enterprise” courier
To State Bank of India, A/c - 450 charge by cheque Rs. 450 (Cheque No.
50221)
162. Payment By Salary A/c 200 - Being Paid salary Rs. 200/- by cheque
To State Bank of India, A/c - 200
163. Payment By Generator Charges A/c 800 - Being Monthly Generator Charges for
To State Bank of India, A/c - 800 Rs. 800/- paid to Mohan by cheque
164. Reciept To Commission A/c - 1000 Being Received commission of Rs.
By State Bank of India, A/c 1000 - 1000/- by cheque
165. Contra To PNB A/c - 2000 Being Withdrawn from PNB Rs.2000/-
By Cash A/c 2000 -
166. Purchase To SBI A/c - 5000 Being purchased Furniture of Rs.
To Furniture A/c 5000 - 5000/- And payment made by cheque
of SBI (Cheque No. 56774)
167. Journal By CBI A/c 5000 - Being Sold printer of Rs. 5000/- to M/s
To Printer A/c - 5000 B.L Traders And payment made by
cheque of CBI (56789)
168. Receipt To Lokmanya A/c - 4500 Being Received a cheque of Rs. 4500/-
By PNB A/c 4500 - from M/s Lokmanya Book Depot and
Deposited in to PNB (Ch. No. 123433)
169. Payment By National Finance A/c 10,000 - Being Issued a cheque of Rs. 10,000/-
To Bank of India A/c - 10,000 in the name of “National Finance”
([Link] 443389, Bank of India)
170. Purchase To Kulkarni A/c - 1000 Being Purchased goods of Rs. 1000
By Purchase A/c 1000 - from Shri. Kulkarni, Solapur
171. Purchase To Cash A/c - 800 Being Purchased goods of Rs. 800 for
By Purchase A/c 800 - cash from Shri. Sawant
172. Purchase To Aram Furniture A/c - 900 Being Purchased furniture for office
By Furniture A/c 900 - use from Aram furniture Works Worth
Rs. 900 on Credit
173. Purchase To Shinde A/c - 1045 Being Purchased goods of Rs. 1100 at
By Purchase A/c 1100 - trade discount of 5% from Shri. Shinde.
To Discount A/c - 55
174. Purchase To Vikram Furniture A/c - 2000 Being Purchased furniture for
By Furniture A/c 2000 - Computer use from Vikram Furniture
Works worth Rs. 2000/- on Credit
175. Purchase To Sawant A/c - 1500 Being Purchase goods of 1500 for
By Purchase A/c 1500 - credit from Shri Sawant.
176. Purchase To Rawat Brothers A/c - 3500 Being Purchased goods of Rs. 3500/-
By Purchase A/c - for credit from Shri Rawat Brothers
3500
177. Purchase To Joshi Traders A/c - 4500 Being purchased goods of Rs. 4500/-
By Purchase 4500 - for credit from M/s Josh Traders
178. Sales By Solankar A/c 1425 - Being Sold goods worth Rs. 1500/- to
To Sales A/c - 1500 Solanki at 5% trade discount.
By Discount A/c 75 -
179. Sales By Cash A/c 1000 - Being Sold goods of Rs. 1000/- for cash
To Sales A/c - 1000 to Laxman
180. Sales By Solanki A/c 1500 - Being Sold Goods of Rs. 1500 to
To Sales A/c - 1500 Solanki of Jaipur
181. Journal By Kulkarni A/c 1800 - Being Sold old typewriter to Kulkarni
By Typewriter A/c - 1800 of Rs. 1800 on credit
182. Journal By Deshpande A/c 1500 - Being Sold old furniture to Deshpande
To Furniture A/c - 1500 for Rs. 1500/- on credit.
183. Journal By Cash A/c 5500 - Being Sold old Machinery of Rs. 5500
To Old Machinery A/c - 5500 to cash to Mr. Kulkarni
184. Journal By Mr. Raut A/c 1500 - Being Sold Old Printer of Rs. 1500 for
To Old Printer A/c - 1500 credit to Mr. Raut
185. Debit Note By Kulkarni A/c 150 - Being Received good of Rs 150
To Purchase Return A/c - 150 returned by Solanki of Assam.
186. Debit Note By Shinde A/c 100 - Being Returned goods of Rs. 100/- to
To Purchase Return A/c - 100 shinde
187. Credit Note To Solanki A/c 150 - Being Received goods of Rs.150/-
By Sales Return A/c - 150 returned by Solanki of Manipur.
188. Credit Note To Rohit A/c - 350 Being received goods of Rs. 350/-
By Sales Return A/c 350 - returned by Rohit
189. Debit Note By Vikram Furniture A/c 175 - Being Returned goods of Rs. 175/- to
To Purchase Return A/c - 175 Vikram Furniture Works
190. Debit Note By Rawat Brothers A/c 100 - Being Returned good of Rs. 500/- to
To Purchase Return A/c - 100 Shri Rawat Brothers
191. Debit Note By Sawant A/c 500 - Being Received goods of Rs.500/- to
To Purchase Return A/c - 500 Shri Sawant.
192. Credit Note To Mr. Raut A/c - 200 Being Received goods of Rs. 200/-
By Sales Return A/c 200 - returned by Mr. Raut.
193. Debit Note By Sharma Traders A/c 500 - Being Returned defective goods of Rs.
To Purchase Return A/c 500 to M/s Sharma Traders.
- 500