₹ | |
Balance of Creditors on 1st April 2018 | 32,000 |
Balance of Creditors on 31st March, 2019 | 46,000 |
Cash paid to Creditors | 2,20,000 |
Cheques issued to Creditors | 60,000 |
Purchases Returns | 10,000 |
Discount received from Creditors | 6,600 |
Cash Purchases | 1,15,000 |
B/P accepted | 16,000 |
B/P dishonoured | 2,000 |
B/R endorsed to Creditors | 7,000 |
Endorsed B/R dishonoured | 3,000 |
Creditors Account |
|||
Dr. |
|
|
Cr. |
Particulars |
Amount (₹) |
Particulars |
Amount (₹) |
Cash A/c |
2,20,000 |
Balance b/d |
32,000 |
Discount Received A/c |
6,600 |
Bills Payable A/c |
2,000 |
Bills Payable A/c |
16,000 |
Bills Receivable A/c |
3,000 |
Purchases Return A/c |
10,000 |
Purchases A/c (Credit) |
3,28,600 |
Bills Receivable A/c |
7,000 |
|
|
Bank A/c |
60,000 |
|
|
Balance c/d |
46,000 |
|
|
|
3,65,600 |
|
3,56,600 |
|
|
|
|