CASH ACCOUNT

Date Particulars J.F.No Amount Date Particulars J.F.No Amount

1/1/2004 To Balance b/d 8,000 1/1/2004 By Purchases 3,800
4th Jan To Vijay 1,980 8th Jan By Plant 300
15th Jan To Rahim 300 20th Jan By Salary 2,000
18th Jan To Sales 1,000 21st Jan By Anand 4,800
26th jan To Interest 200 28th Jan By interest on loan 500
31st jan To Sales 500 31st Jan 2004 By Balance c/d 580

Total 11,980 Total 11,980

1st Feb2004 Balance b/d 580

INTEREST ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st Jan 2004 To Balance c/d 200 26th Jan 2004 By Cash AC 200

TOTAL 200 TOTAL 200

1st Feb2004 By Balance b/d 200

BANK ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st Jan 2004 To Balance b/d 25,000 31st Jan 2004 By Balance c/d 25,000

TOTAL 25,000 TOTAL 25,000

1st Feb2004 To Balance b/d 25,000

STOCK ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 20,000 31st Jan 2004 By Balance c/d 20,000

TOTAL 20,000 TOTAL 20,000

1st Feb2004 To Balance b/d 20,000

FURNITURE ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 2,000 31st Jan 2004 By Balance c/d 2,000

TOTAL 2,000 TOTAL 2,000

1st Feb2004 To Balance b/d 2,000
 BUILDING ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 10,000 31st Jan 2004 By Balance c/d 10,000

TOTAL 10,000 TOTAL 10,000

1st Feb2004 To Balance b/d 10,000

VIJAY ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 2,000 4th Jan 2004 By Cash 1,980
4th Jan 2004 By Discount 20
TOTAL 2,000 TOTAL 2,000

ANIL ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 1,000 31st Jan 2004 By Balance c/d 1,000

TOTAL 1,000 TOTAL 1,000

1st Feb2004 To Balance b/d 1,000

MADHU ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1stJan 2004 To Balance b/d 2,000 31st Jan 2004 By Balance c/d 2,000

TOTAL 2,000 TOTAL 2,000

1st Feb2004 To Balance b/d 2,000

ANAND ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
21stJan 2004 To Cash 4,800 1stJan 2004 By Balance b/d 5,000
21stJan 2004 To Discount 200
TOTAL 5,000 TOTAL 5,000

CAPITAL ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31stJan 2004 To Balance c/d 55,000 1stJan 2004 By Balance b/d 55,000
 TOTAL 55,000 TOTAL 55,000
55,000 1st Feb2004 By Balance b/d 55,000

BABU's LOAN ACCOUNT

Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st jan 2004 To Balance c/d 10,000 1st Jan 2004 By Balance b/d 10,000

TOTAL 10,000 TOTAL 10,000

1st Feb2004 By Balance b/d 10,000

PURCHASES ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
1st jan 2004 To Cash 3,800 1st Jan 2004 By Drawings 200
1st jan 2004 To Discount 200 31st jan 2004 By Balance c/d 8,800
6th jan 2004 To Bharat 5,000
TOTAL 9,000 TOTAL 9,000
1st Feb2004 To Balance b/d 8,800

DISCOUNT ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
4th jan 2004 To Vijay 20 1st Jan 2004 By Purchases 200
31st jan 2004 To Balance c/d 380 21-Jan-04 By Anand 200
TOTAL 400 TOTAL 400
1st Feb2004 By Balance b/d 380

BHARAT ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st jan 2004 To Balance c/d 5,000 6th Jan 2004 By Purchases 5,000

TOTAL 5,000 TOTAL 5,000

1st Feb2004 By Balance b/d 5,000

PLANT ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
8th jan 2004 To Mukesh 5,000 31st jan 2004 By Balance c/d 5,300
8th jan 2004 To cash 300

TOTAL 5,300 TOTAL 5,300

1st Feb2004 To Balance b/d 5,300

INTEREST ACCOUNT
 Date Particulars J.F.No Amount Date Particulars J.F.No Amount
28th jan 2004 To Cash 500 31st Jan 2004 By Balance c/d 500
TOTAL 500 TOTAL 500
1st Feb2004 By Balance b/d 500

MUKESH ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st Jan 2004 To Balance c/d 5,000 8th Jan 2004 By Plant 5,000
TOTAL 5,000 TOTAL 5,000
1st Feb2004 By Balance b/d 5,000

SALES ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st jan 2004 To Balance c/d 2,100 21st Jan 2004 By Rahim 200
18st jan 2004 By Cash 1,000
31st jan 2004 By Cash 500
TOTAL 2,100 TOTAL 2,100
1st Feb2004 To Balance b/d 2,100

RAHIM ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
12th Jan 2004 To Sales 600 8th Jan 2004 By cash 300
By Bad Debts 300
TOTAL 600 TOTAL 600

BAD DEBTS ACCOUNT

Date Particulars J.F.No Amount Date Particulars J.F.No Amount
15th Jan 2004 To Rahim 300 31st Jan 2004 By Balance c/d 300
TOTAL 300 TOTAL 300
1st Feb2004 To Balance b/d 300

SALARY ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
20th Jan 2004 To Cash 2,000 31st Jan 2004 By Balance c/d 2,000

TOTAL 2,000 TOTAL 2,000

1st Feb2004 To Balance b/d 2,000

DRAWINGS ACCOUNT
Date Particulars J.F.No Amount Date Particulars J.F.No Amount
31st Jan 2004 To Purchases 200 31st Jan 2004 By Balance c/d 200

TOTAL 200 TOTAL 200

1st Feb2004 To Balance b/d 200
TOTAL METHOD
Debit Credit
Cash Account 11,980 11,400
Interest Account 200
Bank Account 25,000
Stock Account 20,000
Furniture Account 2,000
Building Account 10,000
Vijay Account 2,000
Anil Account 1,000
Madhu Account 2,000
Anand Account 5,000 5,000
Capital Account 55,000
Babu's Loan Account 10,000
Purchases Account 9,000 200
Discount Account 20 400
Bharat Account 5,000
Plant Account 5,300
Interest on loan Account 500
Mukesh Account 5,000
Sales Account 2,100
Rahim Account 600 600
Bad debts Account 300
Salary Account 2,000
Drawings Account 200
TOTAL 96,900 96,900
BALANCE METHOD
Debit Credit
Cash Account 580
Interest Account 200
Bank Account 25,000
Stock Account 20,000
Furniture Account 2,000
Building Account 10,000
Anil Account 1,000
Madhu Account 2,000
Capital Account 55,000
Babu's Loan Account 10,000
Purchases Account 8,800
Discount Account 380
Bharat Account 5,000
Plant Account 5,300
Interest on loan Account 500
Mukesh Account 5,000
Sales Account 2,100
Bad debts Account 300
Salary Account 2,000
Drawings Account 200
TOTAL 77,680 77,680