Roll Number :- RB10097 Z=7 Y=9

Sr.No Date Particulars Dr Cr

1) 1st june Cash A/c 8000

To Capital A/c 8000

2) 1st june Cash A/c 10000

To Champa a/c 10000

3) 2nd june Purchase a/c (Red Chillies) 1600

To Cash a/c 1600
(Purchased on cash 10 (Y+1) Red chillies from Pappu at the rate of 8(Z+1) at Rs 20 for each 1 Red ch

4) 5th june Purchase a/c (Green Chillies) 3200

To Laddu a/c 3200
(Purchased on credit 8 (z+1) Green chillies from Laddu at the rate of 10(y+1) at Rs 40 for each 1 Gree

5) 6th june Sale Promotion a/c 1000

To Cash a/c 1000

6) 24th June Cash A/c (Red Chillies) 24000

To Sale a/c 24000

7) 24th June Cash A/c (Green Chillies) 28800

To Sale a/c 28800

8) 25th june Drawing a/c 18

To Goods a/c 18

9) 30th june Interest a/c 900

To Cash a/c 900

10) 30th june Salary a/c 1000

To Salary Payable a/c 1000

11) 30th june Furniture a/c 1000

To Green ply a/c 1000

12) 30th june Rent a/c 232

To deposit a/c 232
(Z+1) at Rs 20 for each 1 Red chillli bag)

10(y+1) at Rs 40 for each 1 Green chillli bag)

 Roll Number :- RB10097 Z=7 Y=9

Cash Account
Tr. No Narration Amount Narration
To Capital 8,000 By Deposit
To Champa 10,000 By Purchase RC
To Sale RC 24,000 By Promotion
To Sale GC 28,800 By Interest

By Trf Balance
70,800

Capital
Tr. No Narration Amount Narration
To Trf Balance 8,000 By Cash

8,000

Champa
Tr. No Narration Amount Narration
To Trf Balance 10,000 By Cash

10,000

Purchase
Tr. No Narration Amount Narration
To Cash 1,600 By Trf to Balance Sheet
To Laddu (Creditor) 3,200

4,800

Sale Promotion
Tr. No Narration Amount Narration
To Cash 1,000 By Trf to Balance Sheet

1,000
 Sale
Tr. No Narration Amount Narration
To Trf Balance 52,800 By Sale RC
By Sale GC

52,800

Goods
Tr. No Narration Amount Narration
To Trf Balance 18 By Drawings

18

Drawing
Tr. No Narration Amount Narration
To Goods 18 By Trf Balance

18

Deposit
Tr. No Narration Amount Narration
To Cash 1,000 By Rent

By Trf Balance

1,000

Rent
Tr. No Narration Amount Narration
To Deposit 232 By Trf Balance

232

Salary
Tr. No Narration Amount Narration
To Salary Payable 1,000 By Trf Balance

1,000
 Amount
1,000
1,600
1,000
900

66,300 70800
4,500

Amount
8,000

8,000

Amount
10000

10,000

Amount
4,800

4,800

Salary Payable
Amount Tr. No Narration
1,000 To Trf Balance

1,000
 Furniture
Amount Tr. No Narration
24,000 To Green
28,800

52,800

Green
Amount Tr. No Narration
18 To Trf Balance

18

Interest
Amount Tr. No Narration
18 To Cash

18

Amount Laddu
232 Tr. No Narration
To Trf Balance
768

232

Amount
232

232

Amount
1,000

1,000
Salary Payable
Amount Narration Amount
1000 By Salary 1000

1000 1000
Furniture
Amount Narration Amount
1000 By Trf Balance 1000

1000 1000

Green
Amount Narration Amount
1000 By Furniture 1000

1000 1000

Interest
Amount Narration Amount
900 By Trf Balance 900

900 900

Laddu
Amount Narration Amount
3200 By Purchase GC 3200

3200 3200
Roll Number :- RB10097 Z=7 Y=9

Trial Balance

Particulars Debit Credit

Cash 66300
Purchase 4800
Sale Promotion 1000
Drawing 18
Rent 232
Salary 1000
Furniture 1000
Deposit 768
Interest 900
Champa 10000
Capital 8000
Sale 52800
Goods 18
Salary Payable 1000
Green Ply 1000
Laddu 3200
76018 76018

Trading Acount
Narration Amount Naration Amount
To Purchase 4800 By Sale 52800
By Goods 18
Closing Stock 640
Gross Profit 48658
53458 53458
Profit and Loss
Account
Narration Amount Narration Amont
To Rent 232 By Gross Profit 48658
To Sale Promotion 1000
To Salary 1000
To Interest 900
Total Expense 3132
Net Profit 45526
48658 48658

Capital
Tr. No Narration Amount Tr. No
To Goods 18

By Trf Balance 53508

53526

Balance Sheet
Asset Amount Liabilites Amount
Cash 66300 Capital 53508
Furniture 1000 Champa 10000
Deposit 768 Salary 1000
Stock 640 Green 1000
Laddu 3200
68708 68708
Narration Amount
By Cash 8000
By Net Profit 45526

53526