2018 | ₹ | |||
June 4 | Conveyance charges for Manager's trip to the city | 500 | ||
June 4 | Wages to casual labourers | 1,500 | ||
June 5 | Bus fare to workmen sent to customer's premises | 200 | ||
June 5 | Stationery purchased for ₹ 1,000 plus CGST and SGST @ 6% each | |||
June 6 | Sent documents to Head Office by registered post | 400 | ||
June 6 | Postage stamps purchased | 1,000 | ||
June 6 | Revenue stamps for payment of wages | 500 | ||
June 7 | Repair of printer | 400 | ||
June 7 | Paid electricity bill | 1,700 | ||
June 8 | Wages paid to coolies for shifting furniture, etc. | 400 | ||
June 8 | Taxi fare to Assistant Manager | 500 | ||
June 8 | Letters by registered post sent to different suppliers | 1,000 | ||
June 8 | Locks purchased for ₹ 800 plus CGST and SGST @ 6% each | |||
June 8 | Stationery purchased for ₹ 400 plus CGST and SGST @ 6% each | |||
June 8 | Refreshments to customers |
200
|
Cash Receipts
|
Date
|
Particulars
|
V No.
|
Total
Amount
Paid
|
Conveyance
|
Stationery
|
Wages
|
Postage & Stamps
|
Repair
|
Electricity Bill
|
Locks
Purchased
|
Input CGST
|
Input SGST
|
Misc Exp
|
2018
|
|
|
|
|
|
|||||||||
15,000
|
June 04
|
Cash A/c |
|
|
|
|
|
|||||||
June 04
|
Conveyance A/c |
500
|
500
|
|
|
|
|
|
|
|
|
|
||
June 04
|
Wages A/c |
1,500
|
|
|
1,500
|
|
|
|
|
|
|
|
||
June 05
|
Bus Fare A/c |
200
|
200
|
|
|
|
|
|
|
|
|
|
||
June 05
|
Stationery A/c |
1,000
|
|
1,000
|
|
|
|
|
|
|
|
|
||
June 05
|
Input CGST A/c |
60
|
|
|
|
|
|
|
|
60
|
|
|
||
|
June 05
|
Input SGST A/c |
60
|
|
|
|
|
|
|
|
|
60
|
|
|
|
June 06
|
Postage A/c |
400
|
|
|
|
400
|
|
|
|
|
|
|
|
|
June 06
|
Postage A/c |
1,000
|
|
|
|
1,000
|
|
|
|
|
|
|
|
|
June 06
|
Postage A/c |
500
|
|
|
|
500
|
|
|
|
|
|
|
|
|
June 07
|
Repairs A/c |
400
|
|
|
|
|
400
|
|
|
|
|
|
|
|
June 07
|
Electricity Expenses A/c |
1,700
|
|
|
|
|
|
1,700
|
|
|
|
|
|
|
June 08
|
Wages A/c |
400
|
|
|
400
|
|
|
|
|
|
|
|
|
|
June 08
|
Conveyance A/c |
500
|
500
|
|
|
|
|
|
|
|
|
|
|
|
June 08
|
Postage A/c |
1,000
|
|
|
|
1,000
|
|
|
|
|
|
|
|
|
June 08
|
Locks A/c |
800
|
|
|
|
|
|
|
800
|
|
|
|
|
|
June 08
|
Input CGST A/c |
48
|
|
|
|
|
|
|
|
48
|
|
|
|
|
June 08
|
Input SGST A/c |
48
|
|
|
|
|
|
|
|
|
48
|
|
|
|
June 08
|
Stationery A/c |
400
|
|
400
|
|
|
|
|
|
|
|
|
|
|
June 08
|
Input CGST A/c |
24
|
|
|
|
|
|
|
|
24
|
|
|
|
|
June 08
|
Input SGST A/c |
24
|
|
|
|
|
|
|
|
|
24
|
|
|
June 08
|
General Expenses A/c |
200
|
|
|
|
|
|
|
|
|
|
200
|
||
Total Payment |
10,764
|
1,200
|
1,400
|
1,900
|
2,900
|
400
|
1,700
|
800
|
132
|
132
|
200
|
|||
June30
|
Balance c/d |
4,236
|
|
|
|
|
|
|||||||
15,000
|
Grand Total |
15,000
|
|
|
|
|
|
|||||||
4,236
|
July 01
|
Balance b/d |
|
|
|
|
|
|||||||
10,764
|
July 01
|
Cash A/c |
|
|
|
|
|
Journal
|
|||||
Date
|
Particulars
|
L.F.
|
Debit
Amount
(₹)
|
Credit
Amount
(₹)
|
|
2018
|
|
|
|
||
June 30
|
Conveyance A/c |
Dr.
|
1,200
|
|
|
|
Stationery A/c |
Dr.
|
1,400
|
|
|
|
Wages A/c |
Dr.
|
1,900
|
|
|
|
Postage & Stamps A/c |
Dr.
|
2,900
|
|
|
|
Repairs A/c |
Dr.
|
400
|
|
|
|
Electricity Expenses A/c |
Dr.
|
1,700
|
|
|
|
Locks A/c |
Dr.
|
800
|
|
|
|
Input CGST A/c |
Dr.
|
132
|
|
|
|
Input SGST A/c |
Dr.
|
132
|
|
|
|
Miscellaneous Expenses A/c |
Dr.
|
200
|
|
|
|
To Petty Cash A/c |
|
|
10,764
|
|
|
(Petty expenses charged to petty cash) |
|
|
|
|
|
|
|
|