SUBSIDIARY BOOKS

BY
PROF. ANSARI MEHRUNNISA

SUBSIDIARY
BOOKS

Subsidiary books are

Sub - divisions of Journal
To avoid bulky and
cumbersome Journal

Subsidiary Books ( Sub division of Journal )

Subsidiary Book /
Subsidiary Journal

Category of Business Transactions

Recorded

1. Purchase Book

Credit Purchase of goods only.

2. Sales Book

Credit Sales of goods only.

3. Purchase Return Book

(Return Outward Book)

All return of goods purchased

by us from suppliers i.e.
Return Outwards.

3. Sales Return Book

(Return Inward Book)

All return of goods sold

by us to customers i.e.
Return Inwards.

Subsidiary Books ( Sub division of Journal )

Subsidiary Book /
Subsidiary Journal

Category of Business Transactions

Recorded

5. Cash Book

All cash and bank transactions.

6. Bills Receivable Book

All bills received by us.

7. Bills Payable Book

All bills accepted by us.

8. Journal Proper

All such transactions which

cannot be entered in the above
seven books.
(Recorded in the form of Journal
entries)

Books commonly used

Business Transactions
Classification of Transactions
(put same type of transactions together)

Credit
Sales

Credit
purchases

Sales
Returns

Enter in
Sales
Book

Enter in
Purchase
Book

Enter in
Sales
Returns
Book

Purchase
Returns

Enter in
Purchase
Returns
Book

Cash Receipts
and Payments

Other types
of
Transactions

Enter in
Cash
Book

Enter in Double Entry Accounts in the various ledgers

Enter in
Journal
Proper

CASH BOOK

Special Journal in which all cash transactions

are recorded directly

Shows Receipts and Payments

Cash account not opened separately because

cashbook serves the purpose of the ledger
also

KINDS OF CASH BOOK

1.

Simple cashbook / Single column cash book

2.

Double Column Cash book

3.

Triple Column Cash book

SIMPLE CASH BOOK

Transactions are recorded in chronological

order

Debit side

RECEIPTS

&

Credit side

PAYEMENTS

Q - Prepare a single column Cashbook of Raja Ram from the following

particulars :
1.1.2001 He commenced business with Rs.1,00,000 of which
Rs. 20,000 was borrowed from Mr. Basant.
2.1.2001 Purchased furniture for office use worth Rs. 5,000.
3.1.2001 Paid petty cash expenses of Rs.2,000.
4.1.2001 Bought goods from Mohan for cash Rs. 20,000.
4.1.2001 Paid Rs. 20,000 to Charat for goods purchased on
credit.
5.1.2001 Sold goods to Shyam for cash Rs. 10,000.
Received Rs. 38,000 from Hari for goods sold on credit.
16.1.2001 Drew cash for personal use Rs. 1,000.
31.1.2001 Paid salary to Sri Ram, an employee, Rs. 1,500.
31.1.2001 Repaid the loan taken from Mr. Basant including
interest @ 18 % p.a.

Cash book
Date

Particulars

LF

Rs.

Date

1.1.01

To Capital a/c

80,000 2.1.01

1.1.01

To Loan from
Basant a/c

3.1.01

5.1.01
5.1.01

Particulars

LF

Rs.

By Furniture a/c

5,000

20,000

By Petty
Expenses a/c

2,000

To Sales

10,000 4.1.01

By Purchases a/c

20,000

To Haris a/c

38,000 4.1.01

By Charat a/c

20,000

16.1.01 By Drawings a/c

1,000

31.1.01 By Salary a/c

1,500

31.1.01 By Interest on
Loan a/c
31.1.01 By Loan from
Basant a/c
31.1.01 By Balance c/d
1,48,000
To Balance b/d

78,200

300
20.000
78,200
1,48,000

DOUBLE COLUMN CASH BOOK

Extension of Simple Cashbook

Additional column maintained to record
discount in the settlement of debtors and
creditors
Can also be maintained with cash and bank
columns

Q - Compile Cashbook with discount column from the following transactions for
the month of March, 2001 :
1.3.2001 Mr. Ganesh commenced business with Rs. 65,000.
3.3.2001 Bought goods for cash Rs.6,850.
4.3.2001 Paid Mr. Mohan cash Rs.950; discount was allowed thereon Rs. 50.
6.3.2001 Deposited in bank Rs. 40,000.
6.3.2001 Paid for office furniture by cash Rs. 4,650.
9.3.2001 Sold goods for cash Rs.30,000.
12.3.2001 Paid wages by cash Rs. 1,200.
13.3.2001 Paid for stationery Rs. 400.
15.3.2001 Sold goods for cash Rs. 25,000.
17.3.2001 Paid for Miscellaneous expenses Rs. 450.
19.3.2001 Received cash from Mr. Tilak 4,850;Allowed him discount Rs. 150.
21.3.2001 Purchased a radio set for Rs. 2,500 for personal use.
22.3.2001 Paid salary Rs.4,000.
25.3.2001 Paid rent Rs. 900.
28.3.2001 Paid electricity bill Rs. 350.
29.3.2001 Paid advertising expenses Rs. 400.
31.3.2001 Paid into bank Rs.25,000.

Cash book
Date

Particulars

1.3.01 To Capital A/c

9.3.01 To Sales A/c
15.3.01To sales A/c
19.3.01 To Tilak A/c

LF Disc-ount

150

Rs.
65,000
30,000
25,000
4,850

150 1,24,850

Date
3.3.01
4.3.01
6.3.01
6.3.01

Particulars

By Purchase A/c
By Mohan A/c
By Bank A/c
By Office
Furniture A/c
12.3.01By Wages A/c
13.3.01By Stationary A/c
17.3.01By Misc. Exp. A/c
21.3.01By Drawings A/c
22.3.01By Salary A/c
25.3.01By Rent A/c
28.3.01By Electricity A/c
29.3.01By Advertising
A/c
31.3.01By Bank A/c
31.3.01By balance c/d

LF Disc-ount
50

Rs.
6,850
950
40,000
4,650
1,200
400
450
2,500
4,000
900
350
400
25,000
37,200

50 1,24,850

TRIPLE COLUMN CASH BOOK

Cashbook with columns for :

Cash

Bank &

Discount allowed and received

Q - Prepare a triple column Cashbook from the following transactions

of Madona Enterprises for the month of March,2001 and the balance
at the end of the month:
1.3.2001 Cash in hand
Cash at bank
2.3.2001 Paid into bank
5.3.2001 Bought furniture and issued cheque
8.3.2001 Purchased goods for cash
12.3.2001 Received cash from Mohinder
Discount allowed to him
14.3.2001 Cash Sales
16.3.2001 Paid to Amarnath by cheque
Discount received
19.3.2001 Paid into Bank
23.3.2001 Withdrawn from Bank for private expenses
24.3.2001 Received cheque from Patel
allowed him discount
28.3.2001 Withdrawn cash from bank for office use
2,000
30.3.2001 Paid rent by cheque

Rs.
2,500
10,000
1,000
2,000
500
980
20
4,000
1,450
50
400
600
1,430
20
800

Cash book
Date

Particulars

LFDisc - Cash
-ount

1.3.01 To Balance b/f

2.3.01 To Cash a/c

12.3.01 To Mohinder a/c

12.3.01 To Sales a/c
19.3.01 To Cash a/c
24.3.01 To Patel a/c
28.3.01 To Bank a/c

C
C

Bank Date

LF Disc - Cash Bank

-ount

C
2,500 10,000 2.3.01 By Bank a/c
1,000 5.3.01 By Furniture a/c
8.3.01 By Purchases
20
980
a/c
4,000
16.3.01 By Amaranth
400
a/c
20
1, 430
19.3.01By Bank a/c
C
2,000
23.3.01By Drawings a/c
28.3.01By Cash a/c
C
30.3.01By Rent a/c
30.3.01By Balance c/d
40 9,480 12,830

31.3.01To Balance b/d

Particulars

7,580 5,980

1,000
2,000
500
50

1,450
400
600
2,000
800
7,580 5,980

50 9,480 12,830

CONTRA ENTRIES

Entry for recording a transaction which

affects both cash account and bank
account in the opposite sides
Examples :

- Cash deposited into bank

- Cash withdrawn from bank

OTHER SUBSIDIARY BOOKS

PURCHASE
BOOK /
PURCHASES
JOURNAL

Used to record :
Credit purchases
Of goods only
i.e. item procured by the

FORMAT
Date

Name of the supplier

business for resale

LF

Inward
Amount
Invoice No. Rs.

PURCHASE
RETURNS
BOOK

Used to record goods purchased

on credit and sent back to
suppliers for not confirming to
specifications

FORMAT
Date

Name of the supplier

LF

Debit
Note No.

Amount
Rs.

SALES
BOOK /
SALES
JOURNAL

Used to record :
Credit Sales
Of goods only

FORMAT
Date

Name of the customer

LF

Outward Amount
Invoice No.
Rs.

SALES
RETURN
BOOK

Used to record goods sold on

credit and received back from the
customer for not confirming to
specifications

FORMAT
Date

Name of the supplier

LF

Credit
Amount
Note No.
Rs.

BILLS
RECEIVEBLE
BOOK

BILLS
PAYABLE
BOOK

Used to record all promissory

notes given or Bills of Exchange
accepted by customers

Used to record all promissory

notes given or Bills of Exchange
accepted by the business

Used to record all transactions

which cannot be included in :

JOURNAL
PROPER

Cash book or
Any of the other six
subsidiary books

FORMAT
Date

Particulars

LF

Debit

Credit

Q During January 2001, Narayan transacted the following business :

Date
1. Commenced business with cash
2. Purchased goods on credit from Shyam
3. Purchased goods for cash
4. Paid Gopalan an advance for goods ordered
5. Received cash from Murthy as advance for goods
ordered by him
6. Purchased furniture for office use for cash
7. Paid wages
8. Received commission (in cash)
9. Goods returned to Shyam
10. Goods sold to Kunal
11. Paid for postage and telegrams
13. Goods returned by Kamal
15. Paid for stationery
18. Paid into bank
20. Goods sold for cash
22. Bought goods for cash
25. Paid salaries
28. Paid rent
31. Drew cash for personal use

Rs.
40,000
30,000
1,000
2,000
3,000
2,000
500
600
200
10,000
200
500
200
500
750
1,000
700
500
1,000

Journal Entries
Date

Debit
L.F. (RS.)

Particulars

1.1.01 Cash A/c

Dr.

To Narayans Capital A/c

(Being cash brought into business as capital)
2.1.01

Purchases A/c

40,000
40,000

Dr.

30,000

To Shyam A/c
(Being goods purchased on credit )
3.1.01

Purchases A/c

30,000
Dr.

1,000

To Cash A/c
(Being goods purchased on cash )
4.1.01

Gopalan A/c
To Cash A/c
(Being amount paid to Gopalan)

Credit
(RS.)

1,000
Dr.

2,000
2,000

Date
5.1.01

Particulars
Cash A/c

L.F.
Dr.

Debit
(RS.)
3,000

To Murthy A/c
(Being cash received from Murthy)
6.1.01

Furniture A/c

To Cash A/c
(Being Furniture purchased for office use for
cash)
7.1.01 Wages A/c
To Cash A/c
(Being wages paid )
8.1.01 Cash A/c

3,000
Dr.

2,000
2,000

Dr.

500
500

Dr.

600

To Commission Receivable A/c

(Being Commission received )
9.1.01

Shyam A/c
To Purchase Returns A/c
(Being goods returned to Shyam )

Credit
(RS.)

600
Dr.

200
200

Date
10.1.01

Particulars
Kamal A/c

L.F.
Dr.

Debit
(RS.)
10,000

To Sales A/c
(Being Goods sold to Kamal on credit)
12.1.01

Postage & Telegrams A/c

10,000
Dr.

200

To Cash A/c
(Being amount paid for postage & telegrams)
13.1.01

Sales returns A/c

To Kamal A/c
(Being goods returned by Kamal )
15.1.01
Stationery A/c

200

Dr.

500
500

Dr.

200

To Cash A/c
(Being amount paid for stationery )
18.1.01

Bank A/c
To Cash A/c
(Being cash deposited in bank)

Credit
(RS.)

200
Dr.

500
500

Date
20.1.01

Particulars
Cash A/c

L.F.
Dr.

Debit
(RS.)
750

To Sales A/c
(Being goods sold for cash )
22.1.01

Purchase A/c

750
Dr.

1,000

To Cash A/c
(Being goods sold for cash)
25.1.01

Salaries A/c

1,000
Dr.

700

To Cash A/c
(Being amount paid as salaries)
28.1.01

Rent A/c

To Cash A/c
(Being rent paid )
31.1.01
Narayans Drawings A/c
To Cash A/c
(Being amount paid for stationery )

Credit
(RS.)

700

Dr.

500
500

Dr.

1,000
1,000

Cashbook

Dr.
Date Receipts
2001

L. Cash
F. Rs.

Bank Date Payments

L.
Rs. 2001
F.
Jan.3 By Purchases
Jan.1 To Capital a/c
40,000
a/c
Jan.5 To Murthy a/c
3,000
Jan.4 By Gopalan a/c
Jan.8 To Commission
Jan.6 By Furniture a/c
a/c
600
Jan.18 To Cash a/c
C
500 Jan.7 By Wages a/c
Jan.12 By Postage &
Jan.20 To Sales a/c
750
Telegrams a/c
Jan.15 By Stationery
a/c
Jan.18 By Bank a/c
C
Jan.22 By Purchases
a/c
Jan.25 By Salaries a/c
Jan.28 By Rent a/c
Jan.31 By Drawings
a/c
Jan.31 By Balance c/d
44,350 500

Cr.
Cash Bank
Rs.
Rs.
1,000
2,000
2,000
500
200
200
500
1,000
700
500
1,000
34,750 500
44,350 500

Purchase Book
Date
2001
Jan.2

Name of Supplier

Ledger Folio

Inward
Invoice No.

Amount
Rs.
30,000

Shyam

30,000

Purchase Returns Book

Date
2001
Jan.9

Name of Supplier

Shyam

Ledger Folio

Debit
Note No.

Amount
Rs.
200
200

Sales Book
Date

Name of Customer

2001
Jan.10

Kamal

Ledger Folio

Outward
Invoice No.

Amount
Rs.

10,000
10,000

Sales Returns Book

Date

Name of Customer

2001
Jan.13

Kamal

Ledger Folio

Credit
Note No.

Amount
Rs.
500
500

Capital Account

Dr.
Date

Particulars

J.
F.

31/1/01 To Balance c/d

Amount
Rs.

Date

40,000 1/1/01

Cr.
Particulars
By Cash a/c

40,000

Date

By Balance b/d

Shyam Account
Particulars

9/1/01 To Purchase
returns
31/1/01 To Balance c/d

J.
F.

Amount
Rs.

40,000
40,000

1/2/01
Dr.

J. Amount
F.
Rs.

Date
2/1/01

40,000
Cr.

Particulars

J. Amount
F.
Rs.
By Purchase a/c
30,000

200
29,800
30,000

30,000
1/2/01

By Balance b/d

29,800

Purchases Account

Dr.
Date

Particulars

J.
F.

2/1/01 To Shyam a/c

Cr.

Amount
Date
Particulars
Rs.
30,000 31/1/01 By Balance c/d

3/1/01 To Cash a/c

1,000

22/1/01 To Cash a/c

1,000
32,000

1/2/01 To Balance b/d

32,000

32,000

Sales Account

Dr.
Date

Particulars

31/1/01 To Balance c/d

J. Amount
F.
Rs.
32,000

J.
F.

Amount
Rs.

Date

Cr.
Particulars

10,750 13/1/01 By Kamal a/c

20/1/01 By Cash a/c
10,750

J. Amount
F.
Rs.
10,000
750
10,750

1/2/01

By Balance b/d

10,750

Purchase Return Account

Dr.
Date

Particulars

J.
F.

31/1/01 To Balance c/d

Amount
Rs.

Cr.

Date

Particulars

200 9/1/01

By Shyam a/c

200

Date

By Balance b/d

Sales Return Account

Particulars

13/1/01 To Kamal a/c

J.
F.

Amount
Rs.

1/2/01 To Balance b/d

Date

500 31/1/01
500
500

200
200

1/2/01

Dr.

J. Amount
F.
Rs.

200

Cr.
Particulars
By Balance c/d

J. Amount
F.
Rs.
500
500

Gopalan Account

Dr.
Date

Particulars

J.
F.

4/1/01 To Cash a/c

1/2/01 To Balance b/d

Date

Particulars

2,000 31/1/01 By Balance c/d

2,000

2,000

2,000

Wages Account
Particulars

7/1/01 To Cash a/c

1/2/01 To Balance b/d

J. Amount
F.
Rs.

2,000

Dr.
Date

Amount
Rs.

Cr.

J.
F.

Amount
Rs.

Date

Cr.
Particulars

J. Amount
F.
Rs.

500 31/1/01 By Balance c/d

500

500

500

500

Commission Received Account

Dr.
Date

Particulars

J.
F.

31/1/01 To Balance c/d

Amount
Rs.

Date

600 8/1/01

Cr.
Particulars

By Cash a/c

600

Date

By Balance b/d

Kamals Account
Particulars

10/1/01 To Sales a/c

J.
F.

Amount
Rs.

Date

600

Cr.
Particulars

J. Amount
F.
Rs.

10,000 13/1/01 By Sales return

a/c

500

31/1/01 By Balance c/d

9,500

10,000
1/2/01 To Balance b/d

600
600

1/2/01

Dr.

J. Amount
F.
Rs.

9,500

10,000

Postage and Telegrams Account

Dr.
Date

Particulars

J.
F.

12/1/01 To Cash a/c

1/2/01 To Balance b/d

Amount
Rs.

Date

Particulars

Cr.
J. Amount
F.
Rs.

200 31/1/01 By Balance c/d

200

200

200

200

Stationery Account
Dr.
Date

Cr.
Particulars

15/1/01 To Cash a/c

1/2/01 To Balance b/d

J.
F.

Amount
Rs.

Date

Particulars

J. Amount
F.
Rs.

200 31/1/01 By Balance c/d

200

200

200

200

Salaries Account

Dr.
Date

Particulars

J.
F.

25/1/01 To Cash a/c

1/2/01 To Balance b/d

Date

Particulars

700 31/1/01 By Balance c/d

700

700

700

Rent Account
Particulars

28/1/01 To Cash a/c

1/2/01 To Balance b/d

J. Amount
F.
Rs.

700

Dr.
Date

Amount
Rs.

Cr.

J.
F.

Amount
Rs.

Date

Cr.
Particulars

J. Amount
F.
Rs.

500 31/1/01 By Balance c/d

500

500

500

500

Drawings Account

Dr.
Date

Particulars

J.
F.

31/1/01 To Cash a/c

1/2/01 To Balance b/d

Date

Particulars

1,000 31/1/01 By Balance c/d

1,000

1,000

1,000

Murthys Account
Particulars

31/1/01 To Balance c/d

J. Amount
F.
Rs.

1,000

Dr.
Date

Amount
Rs.

Cr.

J.
F.

Amount
Rs.

Date

3,000 5/1/01

Cr.
Particulars

By Cash a/c

3,000

J. Amount
F.
Rs.
3,000
3,000

1/2/01

By Balance b/d

3,000

Furniture Account

Dr.
Date

Particulars

6/1/01 To Cash a/c

1/2/01 To Balance b/d

J.
F.

Amount
Rs.

Date

Cr.
Particulars

J. Amount
F.
Rs.

2,000 31/1/01 By Balance c/d

2,000

2,000

2,000

2,000

Q Record the following transactions, in suitable Subsidiary Books and

Ledger A/cs of Smt. Lopa and prepare a Trial Balance as on 31 st March, 2004:
Jan . 15. Started business with capital composed of Cash Rs.20,000;
and Furniture worth Rs. 10,000
Jan. 20. Opened a Bank A/c with Indian Bank and deposited therein
Cash Rs. 15,000
Jan. 24. Purchased goods from Smt. Anupama Rs. 3,000
Jan. 30. Sold goods on credit to Kareena Rs.5,000
Feb. 7. Paid for Printing charges Rs. 100
Purchased Stationery Articles Rs. 125
Feb. 15. Paid to Anupama by a cheque Rs. 2,500
Feb. 20. Advanced loan to Chandana Rs. 500
Feb. 25. Received, in final settlement, payment by a cheque for
Rs. 4,900 from Kareena who was allowed cash discount of
Rs. 100; the cheque was deposited into Bank
Mar. 1 Bought of Daina goods for Rs.6,000 less trade discount of 10%
Mar. 10. Sold Goods for cash Rs. 1,200
Mar. 21. Withdrew Cash from Bank for office use Rs. 2,000
Purchased a Type writer Rs. 450
Mar. 23. Purchased for Cash, goods worth Rs. 500 less trade discount
of 2%
Mar.30. Chandana repaid her loan for Rs. 500 with interest amounting to Rs. 5

Cashbook

Dr.
Date
Receipts
Disc.
2004
Rs.
15/1 To Capital A/c
(Being cash
brought in)
20/1 To Cash (C) A/c
(Being deposit
into bank)
25/2 To Kareena A/c
100
(Being cheque
received &
discount allowed
)
10/3 To Sales A/c
(Being cash
sales )
21/3 To Bank (C) A/c
(Being
withdrawal from
bank )

Cash Bank Date

Payments
Rs.
Rs. 2004
20,000
20/1 By Bank (C) A/c
(Being cash
paid into bank)
15,000 7/2
By Printing

1,200

2,000

charges A/c
(Being printing
4,900
charges paid)
7/2
By Stationery A/c
(Being stationery
purchased)
15/2 By Anupama A/c
(Being cheque
issued on A/c )
20/2 By Advance A/c
(Being advance
made to
Chandana )
20/3 By Cash (C) A/c
(Being
withdrawal from
bank)

Cr.
Disc. Cash Bank
Rs.
Rs.
Rs.
15,000

100

125

2,500
500

2,000

Cashbook

Dr.
Date
2004

Receipts

Disc.
Rs.

Cash
Rs.

30/3 To Advance A/c

(Being cash
refund of
advance )

500

30/3 To Interest A/c

(Being interest
received)

Bank Date
Rs. 2004

Cr.
Payments

21/3 By Office
Equipment A/c
(Being office
equipment
bought )
23/3 By Purchase A/c
(Being office
equipment
bought )

31/3 By Balance c/f

100

23,705 19,900

Disc. Cash
Rs.
Rs.

Bank
Rs.

450

490

7,040 15,400

23,705 19,900

Journal Proper
Date 2004
Jan.15

Particulars

L. F.

Furniture A/c
To Capital A/c
(Being the opening entry)

Dr.

Dr. Rs.

Cr. Rs.

10,000
10,000

Purchase Day Book

Date
2004

Particulars

INV. No. L.F.

Jan.24 Anupama goods worth Rs. 3,000

Mar.1 Daina goods worth Rs. 6,000 less 10% T.D.

Rs.
3,000
5,400
8,400

Sales Day Book

Date
2004

Particulars

Jan .30 Kareena goods worth Rs. 5,000

INV. No. L.F.

Rs.
5,000
5,000

Furniture Account

Dr.
Date

Particulars

J.
F.

15/1/04 To Capital A/c

Amount
Rs.

Date

Cr.
Particulars

10,000 31/3/04 By balance c/f

10,000

Capital

Dr.
Date

Particulars

31/3/04 To Balance c/f

J.
F.

Amount
Rs.

10,000

10,000

Account
Date

Cr.
Particulars

30,000 15/1/04 By Cash A/c

By Furniture A/c

30,000

J. Amount
F.
Rs.

J. Amount
F.
Rs.
20,000
10,000

30,000

Purchase Account

Dr.
Date

Particulars

J.
F.

23/3/04 To Cash A/c

31/3/04 To Sundries as
per Purchase
book

Amount
Rs.

Date

Cr.
Particulars

490 31/1/04 By Balance c/d

8,890

Anupama Account

Dr.
Particulars

15/2/04 To Bank A/c

31/3/04 To Balance c/f

8,890

8,400
8,890

Date

J. Amount
F.
Rs.

J.
F.

Amount
Rs.

Date

Cr.
Particulars

2,500 24/1/04 By Purchase c/d

J. Amount
F.
Rs.
3,000

500
3,000

3,000

Dr.
Date

Cr.

Sales Account
Particulars

J.
F.

31/3/04 To Balance c/f

Amount
Rs.

Date

Particulars

6,200 10/3/04 By Cash A/c

31/3/04

By Sundries as
per Sales book

6,200

Date

Particulars

30/1/04 To Sales A/c

J.
F.

Amount
Rs.

5,000

Date

Cr.
Particulars

5,000 25/2/04 By Bank A/c

25/2/04

5,000

1,200

6,200

Kareenas Account

Dr.

J. Amount
F.
Rs.

By Discount A/c

J. Amount
F.
Rs.
4,900
100

5,000

Printing Charges Account

Dr.
Date

Particulars

J.
F.

7/2/04 To Cash A/c

Particulars

7/2/04 To Cash A/c

J.
F.

Date

Particulars

J. Amount
F.
Rs.

100 31/3/04 By balance c/f

100

100

100

Stationery

Dr.
Date

Amount
Rs.

Cr.

Amount
Rs.

Account
Date

Cr.
Particulars

J. Amount
F.
Rs.

125 31/3/04 By balance c/f

125

125

125

Advance (to Chandana) Account

Dr.
Date

Particulars

J.
F.

20/2/04 To Cash A/c

Date

Particulars

Particulars

31/3/04 To Balance c/f

J.
F.

J. Amount
F.
Rs.

500 30/3/04 By Cash A/c

500

500

500

Daina Account

Dr.
Date

Amount
Rs.

Cr.

Amount
Rs.

Date

5,400 1/3/04

5,400

Cr.
Particulars
By Purchase A/c

J. Amount
F.
Rs.
5,400

5,400

Office Equipment Account

Dr.
Date

Particulars

J.
F.

31/3/04 To Cash A/c

Particulars

31/3/04 To Cash A/c

J.
F.

Date

Particulars

J. Amount
F.
Rs.

450 31/3/04 By balance c/f

450

450

450

Interest

Dr.
Date

Amount
Rs.

Cr.

Amount
Rs.

Account
Date

Cr.
Particulars

J. Amount
F.
Rs.

450 31/3/04 By balance c/f

450

450

450

Discount Allowed Account

Dr.
Date

Particulars

31/3/04 To Sundries

J.
F.

Amount
Rs.

Date

Cr.
Particulars

J. Amount
F.
Rs.

100 31/3/04 By balance c/f

100

100

100

Trial Balance of Smt. Lopa as at 31 3 2004

Particulars
Cash
Bank
Furniture
Capital A/c
Purchases A/c
Anupama A/c
Sales A/c
Printing Charges A/c
Stationery A/c
Daina A/c
Office Equipment A/c
Interest A/c
Discount Allowed A/c

L. Dr. Balance Cr. Balance

F.
Rs.
Rs.
7,040
15,400
10,000
30,000
8,890
500
6,200
100
125
5,400
450
5
100

42,105

42,105

U
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Y
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A
TH