Journal In the Books of Raj Kumar |
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Date | Particulars | L.F. | Debit Amount (₹) | Credit Amount (₹) | |
1) | Purchases A/c | Dr. | 12,000 | ||
To Cash A/c | 2,000 | ||||
To Kuldeep Kumar’s A/c | 10,000 | ||||
(Goods purchased for cash and credit) | |||||
2) | Kuldeep Kumar’s A/c | Dr. | 10,000 | ||
To Cash A/c | 9,950 | ||||
To Discount Received A/c | 50 | ||||
(Cash paid to Kuldeep Kumar in full settlement) | |||||
3) | Prepaid Rent A/c | Dr. | 10,000 | ||
To Cash A/c | 10,000 | ||||
(Rent paid in advance) | |||||
4) | Machinery A/c | Dr. | 1,03,000 | ||
To Bank A/c | 1,00,000 | ||||
To Cash A/c | 3,000 | ||||
(Machinery purchased and expenses paid) | |||||
5) | Purchases A/c | Dr. | 50,000 | ||
To Govind’s A/c | 50,000 | ||||
(Goods purchased from Govind) | |||||
Manohar Lal’s A/c | Dr. | 65,000 | |||
To Sales A/c | 65,000 | ||||
(Goods sold to Manohar Lal) | |||||
TOTAL | 2,50,000 | 2,50,000 | |||