Write up the following transactions in the Journal of Ashok and post them to the Ledger for April, 2017. Also, prepare the Trial Balance as on 30th April, 2017.
2017
₹
April 1
Commenced business with cash
40,000
April 2
Deposited in bank
30,000
April 5
Bought goods for cash
5,000
April 7
Sold goods to Amit
2,500
April 9
Bought goods from Parvat
5,100
April 12
Received cash from Amit
1,950
Discount allowed
50
April 13
Paid cash to Parvat
3,900
Discount allowed by him
100
April 14
Received cash for goods sold
2,750
April 15
Bought goods from Dinesh
2,350
April 16
Withdrew cash for private expenses
1,000
April 17
Received cash from Amit and deposited into bank
500
April 20
Paid sundry trade expenses
250
April 25
Paid rent
450
April 28
Paid cash to Dinesh
2,300
Discount allowed by him
50
April 29
Goods sold to Romy
4,750
April 30
Paid for carriage
50
| 2017 | ₹ | |
| April 1 | Commenced business with cash | 40,000 |
| April 2 | Deposited in bank | 30,000 |
| April 5 | Bought goods for cash | 5,000 |
| April 7 | Sold goods to Amit | 2,500 |
| April 9 | Bought goods from Parvat | 5,100 |
| April 12 | Received cash from Amit | 1,950 |
| Discount allowed | 50 | |
| April 13 | Paid cash to Parvat | 3,900 |
| Discount allowed by him | 100 | |
| April 14 | Received cash for goods sold | 2,750 |
| April 15 | Bought goods from Dinesh | 2,350 |
| April 16 | Withdrew cash for private expenses | 1,000 |
| April 17 | Received cash from Amit and deposited into bank | 500 |
| April 20 | Paid sundry trade expenses | 250 |
| April 25 | Paid rent | 450 |
| April 28 | Paid cash to Dinesh | 2,300 |
| Discount allowed by him | 50 | |
| April 29 | Goods sold to Romy | 4,750 |
| April 30 | Paid for carriage | 50 |
Books of Ashok, Delhi
Journal
Date
Particulars
L.F.
Debit
Amount
(Rs)
Credit
Amount
(Rs)
2018
April 01
Cash A/c
Dr.
40,000
To Capital
40,000
(Started business with Cash)
April 02
Bank A/c
Dr.
3,00,000
To Cash A/c
3,00,000
(Deposited into bank)
April 05
Purchases A/c
Dr.
50,000
Input CGST A/c
Dr.
3,000
Input SGST A/c
Dr.
3,000
To Bank A/c
56,000
(Bought goods against cheque plus 6% intra state GST)
April 07
Amit
Dr.
28,000
To Sales
25,000
To Output IGST A/c
3,000
(Sold goods to Amit plus 12% inter state GST)
April 09
Purchases A/c
Dr.
51,000
Input CGST A/c
Dr.
3,060
Input SGST A/c
3,060
To Parvat
57,120
(Bought goods from Parvat plus 12% inter state GST )
April 12
Bank A/c
Dr.
19,500
Discount Allowed A/c
Dr.
500
To Amit
20,000
(Cheque received from Amit and discount allowed)
April 13
Parvat
Dr.
40,000
To Bank A/c
39,000
To Discount Received
1,000
(Issued cheque to Parvat and discount received)
April 16
Drawings A/c
Dr.
10,000
To Cash A/c
10,000
(Cash drawn for personal use)
April 17
Bank A/c
Dr.
5,000
To Amit
5,000
(Received cash from Amit and deposited into bank)
April 25
Rent A/c
Dr.
9,000
Input CGST A/c
Dr.
540
Input SGST A/c
Dr.
540
To Bank A/c
10,080
(Paid rent by cheque plus 6% inter state GST)
April 29
Romy
Dr.
53,760
To Sales A/c
48,000
To Output CGST A/c
2,880
To Output SGST A/c
2,880
(Goods sold to Romy plus 6% intra state GST)
Cash Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
Apr01
Capital
40,000
Apr 02
Bank
3,00,000
Apr12
Amit
1,950
Apr 07
Purchases
5,000
Apr14
Sales
2,750
Apr 13
Parvat
3,900
Apr 16
Drawings
1,000
Apr 20
Sundry Trade Expenses
250
Apr 25
Rent
450
Apr 28
Dinesh
2,300
Apr 30
Carriage
50
Apr 30
Balance c/d
1,750
44,700
44,700
Capital Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 30
Balance c/d
40,000
April 01
Cash
40,000
40,000
40,000
Purchases Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 05
Bank
50,000
April 09
Parvat
51,000
April 28
Dinesh
2,350
April 30
Balance c/d
12,450
12,450
12,450
Bank Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 02
Cash
3,00,000
April 05
Purchases
50,000
April 05
Input CGST
3,000
April 05
Input SGST
3,000
April 17
Amit
500
April 30
Balance c/d
30,500
30,500
30,500
Sales Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 07
Amit
25,000
April 14
Cash
2,750
April 30
Balance c/d
10,000
April 29
Romy
4,750
10,000
10,000
Amit
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 07
Sales
25,000
April12
Cash
1,950
April 07
Output IGST
3,000
Discount Allowed
50
April 17
Bank
500
28,000
2,500
Parvat
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 13
Cash
3,900
April 09
Purchases
51,000
Discount Received
100
April 09
Input CGST
3,060
April 30
Balance c/d
1,100
April 09
Input SGST
3,060
Discount Allowed Account
Dr
Cr
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 12
Amit
50
April 30
Balance c/d
50
50
50
Discount Received Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 13
Parvat
100
April 30
Balance c/d
150
April 28
Dinesh
50
150
150
Dinesh
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 28
Cash
2,300
April 15
Purchases
2,350
Discount Received
50
2,350
2,350
Drawings Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 16
Cash
1,000
April 30
Balance c/d
1,000
1,000
1,000
Sundry Trade Expenses Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 20
Cash
250
April 30
Balance c/d
250
250
250
Rent Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 25
Cash
450
April 30
Balance c/d
450
450
450
Romy
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 29
Sales
4,750
April 30
Balance c/d
4,750
4,750
4,750
Carriage Account
Dr
Cr
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 30
Cash
50
April 30
Balance c/d
50
50
50
Output IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 07
Amit
3,000
Output CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 16
Cash
1,000
April 30
Balance c/d
1,000
1,000
1,000
Output SGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 20
Cash
250
April 30
Balance c/d
250
250
250
Input IGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 25
Cash
450
April 30
Balance c/d
450
450
450
Input CGST Account
Dr.
Cr.
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 05
Bank
3,000
April 09
Parvat
3,060
April 09
April 30
Balance c/d
Input SGST Account
Dr
Cr
Date
Particulars
J.F.
Amount
(Rs)
Date
Particulars
J.F.
Amount
(Rs)
2018
2018
April 05
Bank
3,000
April 09
Parvat
3,060
April 30
Balance c/d
Trial Balance
as on April 30, 2018
Accountt Title
L.F.
Debit
Amount
(Rs)
Credit
Amount
(Rs)
Cash
1,750
Capital
40,000
Purchases
12,450
Bank
30,500
Sales
10,000
Parvat
1,100
Discount Allowed
50
Discount Received
150
Drawings
1,000
Sundry Trade Expenses
250
Rent
450
Romy
4,750
Carriage
50
51,250
51,250
|
Books of Ashok, Delhi |
|||||
|
Journal |
|||||
|
Date |
Particulars |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
|
2018 |
|
|
|
|
|
|
April 01 |
Cash A/c |
Dr. |
|
40,000 |
|
|
|
To Capital |
|
|
40,000 |
|
|
|
(Started business with Cash) |
|
|
|
|
|
|
|
|
|
|
|
|
April 02 |
Bank A/c |
Dr. |
|
3,00,000 |
|
|
|
To Cash A/c |
|
|
3,00,000 |
|
|
|
(Deposited into bank) |
|
|
|
|
|
|
|
|
|
|
|
|
April 05 |
Purchases A/c |
Dr. |
|
50,000 |
|
| Input CGST A/c | Dr. | 3,000 | |||
| Input SGST A/c | Dr. | 3,000 | |||
|
|
To Bank A/c |
|
|
56,000 |
|
|
|
(Bought goods against cheque plus 6% intra state GST) |
|
|
|
|
|
|
|
|
|
|
|
|
April 07 |
Amit |
Dr. |
|
28,000 |
|
|
|
To Sales |
|
|
25,000 |
|
| To Output IGST A/c | 3,000 | ||||
|
|
(Sold goods to Amit plus 12% inter state GST) |
|
|
|
|
|
|
|
|
|
|
|
|
April 09 |
Purchases A/c |
Dr. |
|
51,000 |
|
| Input CGST A/c | Dr. | 3,060 | |||
| Input SGST A/c | 3,060 | ||||
|
|
To Parvat |
|
|
57,120 |
|
|
|
(Bought goods from Parvat plus 12% inter state GST ) |
|
|
|
|
|
|
|
|
|
|
|
|
April 12 |
Bank A/c |
Dr. |
|
19,500 |
|
|
|
Discount Allowed A/c |
Dr. |
|
500 |
|
|
|
To Amit |
|
|
20,000 |
|
|
|
(Cheque received from Amit and discount allowed) |
|
|
|
|
|
|
|
|
|
|
|
|
April 13 |
Parvat |
Dr. |
|
40,000 |
|
|
|
To Bank A/c |
|
|
39,000 |
|
|
|
To Discount Received |
|
|
1,000 |
|
|
|
(Issued cheque to Parvat and discount received) |
|
|
|
|
|
|
|
|
|
|
|
|
April 16 |
Drawings A/c |
Dr. |
|
10,000 |
|
|
|
To Cash A/c |
|
|
10,000 |
|
|
|
(Cash drawn for personal use) |
|
|
|
|
|
|
|
|
|
|
|
|
April 17 |
Bank A/c |
Dr. |
|
5,000 |
|
|
|
To Amit |
|
|
5,000 |
|
|
|
(Received cash from Amit and deposited into bank) |
|
|
|
|
|
|
|
|
|
|
|
|
April 25 |
Rent A/c |
Dr. |
|
9,000 |
|
| Input CGST A/c | Dr. | 540 | |||
| Input SGST A/c | Dr. | 540 | |||
|
|
To Bank A/c |
|
|
10,080 |
|
|
|
(Paid rent by cheque plus 6% inter state GST) |
|
|
|
|
|
|
|
|
|
|
|
|
April 29 |
Romy |
Dr. |
|
53,760 |
|
|
|
To Sales A/c |
|
|
48,000 |
|
| To Output CGST A/c | 2,880 | ||||
| To Output SGST A/c | 2,880 | ||||
|
|
(Goods sold to Romy plus 6% intra state GST) |
|
|
|
|
|
|
|
|
|
|
|
|
Cash Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
Apr01 |
Capital |
|
40,000 |
Apr 02 |
Bank |
|
3,00,000 |
||
|
Apr12 |
Amit |
|
1,950 |
Apr 07 |
Purchases |
|
5,000 |
||
|
Apr14 |
Sales |
|
2,750 |
Apr 13 |
Parvat |
|
3,900 |
||
|
|
|
|
|
Apr 16 |
Drawings |
|
1,000 |
||
|
|
|
|
|
Apr 20 |
Sundry Trade Expenses |
|
250 |
||
|
|
|
|
|
Apr 25 |
Rent |
|
450 |
||
|
|
|
|
|
Apr 28 |
Dinesh |
|
2,300 |
||
|
|
|
|
|
Apr 30 |
Carriage |
|
50 |
||
|
|
|
|
|
Apr 30 |
Balance c/d |
|
1,750 |
||
|
|
|
|
44,700 |
|
|
|
44,700 |
||
|
|
|
|
|
|
|
|
|
||
|
Capital Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 30 |
Balance c/d |
|
40,000 |
April 01 |
Cash |
|
40,000 |
||
|
|
|
|
40,000 |
|
|
|
40,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Purchases Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 05 |
Bank |
|
50,000 |
|
|
|
|
||
|
April 09 |
Parvat |
|
51,000 |
|
|
|
|
||
|
April 28 |
Dinesh |
|
2,350 |
April 30 |
Balance c/d |
|
12,450 |
||
|
|
|
|
12,450 |
|
|
|
12,450 |
||
|
|
|
|
|
|
|
|
|
||
|
Bank Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 02 |
Cash |
|
3,00,000 |
April 05 |
Purchases |
|
50,000 |
||
| April 05 | Input CGST | 3,000 | |||||||
| April 05 | Input SGST | 3,000 | |||||||
|
April 17 |
Amit |
|
500 |
April 30 |
Balance c/d |
|
30,500 |
||
|
|
|
|
30,500 |
|
|
|
30,500 |
||
|
|
|
|
|
|
|
|
|
||
|
Sales Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
|
|
|
|
April 07 |
Amit |
|
25,000 |
||
|
|
|
|
|
April 14 |
Cash |
|
2,750 |
||
|
April 30 |
Balance c/d |
|
10,000 |
April 29 |
Romy |
|
4,750 |
||
|
|
|
|
10,000 |
|
|
|
10,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Amit |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 07 |
Sales |
|
25,000 |
April12 |
Cash |
|
1,950 |
||
|
April 07 |
Output IGST |
|
3,000 |
|
Discount Allowed |
|
50 |
||
|
|
|
|
|
April 17 |
Bank |
|
500 |
||
|
|
|
|
28,000 |
|
|
|
2,500 |
||
|
|
|
|
|
|
|
|
|
||
|
Parvat |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 13 |
Cash |
|
3,900 |
April 09 |
Purchases |
|
51,000 |
||
|
|
Discount Received |
|
100 |
April 09 |
Input CGST |
|
3,060 |
||
|
April 30 |
Balance c/d |
|
1,100 |
April 09 |
Input SGST |
|
3,060 |
||
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
||
|
Discount Allowed Account |
|||||||||
|
Dr |
|
Cr |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 12 |
Amit |
|
50 |
April 30 |
Balance c/d |
|
50 |
||
|
|
|
|
50 |
|
|
|
50 |
||
|
|
|
|
|
|
|
|
|
||
|
Discount Received Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
|
|
|
|
April 13 |
Parvat |
|
100 |
||
|
April 30 |
Balance c/d |
|
150 |
April 28 |
Dinesh |
|
50 |
||
|
|
|
|
150 |
|
|
|
150 |
||
|
|
|
|
|
|
|
|
|
||
|
Dinesh |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 28 |
Cash |
|
2,300 |
April 15 |
Purchases |
|
2,350 |
||
|
|
Discount Received |
|
50 |
|
|
|
|
||
|
|
|
|
2,350 |
|
|
|
2,350 |
||
|
|
|
|
|
|
|
|
|
||
|
Drawings Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 16 |
Cash |
|
1,000 |
April 30 |
Balance c/d |
|
1,000 |
||
|
|
|
|
1,000 |
|
|
|
1,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Sundry Trade Expenses Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 20 |
Cash |
|
250 |
April 30 |
Balance c/d |
|
250 |
||
|
|
|
|
250 |
|
|
|
250 |
||
|
|
|
|
|
|
|
|
|
||
|
Rent Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 25 |
Cash |
|
450 |
April 30 |
Balance c/d |
|
450 |
||
|
|
|
|
450 |
|
|
|
450 |
||
|
|
|
|
|
|
|
|
|
||
|
Romy |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 29 |
Sales |
|
4,750 |
April 30 |
Balance c/d |
|
4,750 |
||
|
|
|
|
4,750 |
|
|
|
4,750 |
||
|
|
|
|
|
|
|
|
|
||
|
Carriage Account |
|||||||||
|
Dr |
|
Cr |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 30 |
Cash |
|
50 |
April 30 |
Balance c/d |
|
50 |
||
|
|
|
|
50 |
|
|
|
50 |
||
|
|
|
|
|
|
|
|
|
||
|
Output IGST Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 07 |
Amit |
|
3,000 |
||||||
|
|
|
|
|
||||||
|
|
|
|
|
||||||
|
|
|
|
|
|
|
|
|
||
|
Output CGST Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 16 |
Cash |
|
1,000 |
April 30 |
Balance c/d |
|
1,000 |
||
|
|
|
|
1,000 |
|
|
|
1,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Output SGST Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 20 |
Cash |
|
250 |
April 30 |
Balance c/d |
|
250 |
||
|
|
|
|
250 |
|
|
|
250 |
||
|
|
|
|
|
|
|
|
|
||
|
Input IGST Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
April 25 |
Cash |
|
450 |
April 30 |
Balance c/d |
|
450 |
||
|
|
|
|
450 |
|
|
|
450 |
||
|
|
|
|
|
|
|
|
|
||
|
Input CGST Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
| April 05 | Bank | 3,000 | |||||||
| April 09 | Parvat | 3,060 | |||||||
|
April 09 |
|
|
|
April 30 |
Balance c/d |
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
||
|
Input SGST Account |
|||||||||
|
Dr |
|
Cr |
|||||||
|
Date |
Particulars |
J.F. |
Amount (Rs) |
Date |
Particulars |
J.F. |
Amount (Rs) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
| April 05 | Bank | 3,000 | |||||||
|
April 09 |
Parvat |
|
3,060 |
April 30 |
Balance c/d |
|
|||
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
||
|
Trial Balance |
|||
|
as on April 30, 2018 |
|||
|
Accountt Title |
L.F. |
Debit Amount (Rs) |
Credit Amount (Rs) |
|
Cash |
|
1,750 |
|
|
Capital |
|
|
40,000 |
|
Purchases |
|
12,450 |
|
|
Bank |
|
30,500 |
|
|
Sales |
|
|
10,000 |
|
Parvat |
|
|
1,100 |
|
Discount Allowed |
|
50 |
|
|
Discount Received |
|
|
150 |
|
Drawings |
|
1,000 |
|
|
Sundry Trade Expenses |
|
250 |
|
|
Rent |
|
450 |
|
|
Romy |
|
4,750 |
|
|
Carriage |
|
50 |
|
|
|
|
51,250 |
51,250 |
|
|
|
|
|
