(Rs) | |
Opening Debtors | 45,000 |
Closing Debtors | 56,000 |
Discount allowed | 2,500 |
Sales returns | 8,500 |
Irrecoverable Amount | 4,000 |
Bills receivables received | 12,000 |
Bills receivable dishonoured | 3,000 |
Cheque dishonoured | 7,700 |
Cash Sales | 80,000 |
Cash received from Debtors | 2,30,000 |
Cheque received from Debtors | 25,000 |
Date | Particulars | JF | Amt. (Rs) | Date | Particulars | JF | Amt. (Rs) |
To Balance b/d | 45,000 | By Discount Allowed | 2,500 | ||||
To Bills Receivable (Dishonoured) | 3,000 | By Sales Return | 8,500 | ||||
To Bank (Cheque Dishonoured) | 7,700 | By Bad debts | 4,000 | ||||
To Sales (Balancing figure) | 2,82,300 | By Bills receivable | 12,000 | ||||
By Cash (Received) | 2,30,000 | ||||||
By Bank (Cheque Received) | 25,000 | ||||||
By Balance c/d | 56,000 | ||||||
3,38,000 | 3,38,000 |