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1
IGNOU ASSIGNMENT GURU Page-
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BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
2
IGNOU ASSIGNMENT GURU Page-
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BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
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BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
(iv) Transition type
(v) Transition date
(vi) Transition time
CLASS DIAGRAM:
4
IGNOU ASSIGNMENT GURU Page-
/IGNOUASSIGNMENTGURU
BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
5
IGNOU ASSIGNMENT GURU Page-
/IGNOUASSIGNMENTGURU
BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
6
IGNOU ASSIGNMENT GURU Page-
/IGNOUASSIGNMENTGURU
BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
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IGNOU ASSIGNMENT GURU Page-
/IGNOUASSIGNMENTGURU
BCA MCA BA MA BDP B.COM M.COM B.SC
http://www.ignouassignmentguru.com
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IGNOU ASSIGNMENT GURU Page-
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BCA MCA BA MA BDP B.COM M.COM B.SC
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Dr
June Cash a/c –
– 1,50,000
5th To Capital a/c –
1,50,000
[Being the amount received from Mr. Ibrahim, the
proprietor as his capital contribution]
Dr –
10th – Bank a/c 70,000
To Cash a/c – 70,000
Dr –
15th – Books and Magazine a/c 60,000
To Cash a/c – 60,000
Dr –
20th – Furniture a/c 40,000
To Cash a/c – 40,000
–
25th – Dr 90,000
Cash a/c – 90,000
To Books a/c
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Salary a/c Dr –
27th – 25,000
To Cash a/c – 25,000
[Being Salary paid]
–
– Dr 30,000
31th Rent a/c –
To Cash a/c
30,000
Ledger
Furniture a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/20 To Cash a/c – 40,000
Sub Total 40,000
17/06/20 By Balance c/d – 20,000
CAPITAL A/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/5 To Cash a/c – 1,50,000 By Balance b/d 1,50,000
17/03/5
10
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Bank A/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
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Rent a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/31 To Cash a/c – 30,000
Sub Total 30,000
17/06/31 By Balance c/d – 30,000
Salary a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/27 To Cash a/c – 25,000
Sub Total 25,000
17/06/20 By Balance c/d – 25,000
Books and Magazine a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/15 To Cash a/c – 60,000
Sub Total 60,000
17/06/15 By Balance c/d – 60,000
Sales a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/03/15 To Balance b/d – 90,000
Sub Total 90,000
17/06/15 By Cash a/c – 90,000
11
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Cash a/c
Dr Cr
Date Particulars J/F Amount Date Particulars J/F Amount
Trail Balance
12
Date Particular Amount(Dr) Amount(Cr)
Capital 1,50,000
IGNOU ASSIGNMENT GURU Page-
Bank 70000
Salary 25000
Rent 30000
Furniture 40000
Books(Sale) { Profit from selling- 30000
90000-60000)
Cash in hand 15000
Total 1,80,000 1,80,000
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