JOURNAL ENTRIES
| DATE | PARTICULARS | DEBIT Rs. | CREDIT Rs. |
| 1.1.95 | Purchases A/c Dr | 1,000 | |
| To Cash A/c | 1,000 | ||
| (Being goods purchased for cash) | |||
| Voucher Type :: Payment | |||
| Cash A/c Dr | 10,000 | ||
| To Sales A/c | 10,000 | ||
| (Being sales made for cash) | |||
| VT :: Receipt | |||
| Cash A/c Dr | 300 | ||
| To Discount Received A/C | 300 | ||
| (Being discount received) | |||
| VT :: Receipt | |||
| 2.2.95 | Rent and Taxes A/c Dr | 500 | |
| Salaries a/c Dr | 600 | ||
| To Cash A/c | 1100 | ||
| (Being Rent and salaries paid) | |||
| VT ::Payment | |||
| Purchases A/c Dr | 15,000 | ||
| To Ram & Co A/c | 15,000 | ||
| (Being goods purchased from | |||
| Ram & Co., on credit.) | |||
| VT:: Purchases | |||
| Advertisement A/c Dr | 100 | ||
| To Cash A/c | 100 | ||
| (Being Advertisment charges paid) | |||
| VT::Payment | |||
| 1.3.95 | Commission paid A/c Dr | 150 | |
| To Cash A/c | 150 | ||
| (Being Commission paid) | |||
| VT::Payment | |||
| Discount Paid A/c Dr | 75 | ||
| To Cash A/c | 75 | ||
| (Being Discount paid) | |||
| VT::Payment | |||
| Cash A/c Dr | 18,000 | ||
| To Sales A/c | 18,000 | ||
| (Being sales made) | |||
| VT:: Receipt | |||
| Bank A/c Dr | 5,000 | ||
| To Cash A/c | 5,000 | ||
| (Being cash paid into bank) | |||
| VT:: Contra | |||
| 2.4.95 | Rent and Taxes A/c | 500 | |
| Salaries | 600 | ||
| To Cash A/c | 1,100 | ||
| (Being Rent and salaries paid) | |||
| VT::Payment | |||
| Purchases A/c Dr | 8,000 | ||
| To Cash A/c | 8,000 | ||
| (Being purchases made) | |||
| VT:: Payment | |||
| Purchases A/c Dr | 12,000 | ||
| To Sanjay A/c | 12,000 | ||
| (Being goods purchased from sanjay on credit) | |||
| VT::Purchases | |||
| General expenses A/c Dr | 80 | ||
| To Cash A/c | 80 | ||
| (Being general expenses incurred) | |||
| VT:: Payment | |||
| 2.4.95 | Cash A/c Dr | 30,000 | |
| To Capital A/c | 30,000 | ||
| (Being Capital introduced) | |||
| VT::Receipt | |||
| Drawings A/c Dr | 2,000 | ||
| To Bank A/c | 2,000 | ||
| (Being cash withdrawn from bank for personal use) | |||
| VT::Payment | |||
| 1.6.95 | Purchases A/c Dr | 11,000 | |
| To Kanaka a/c | 11,000 | ||
| (Being purchases made from Kanaka) | |||
| VT::Purchases | |||
| Carriage on Purchases A/c Dr | 200 | ||
| To Cash a/c | 200 | ||
| (Being carriage paid) | |||
| VT::Payment | |||
| Gomathi A/c Dr | 1,000 | ||
| To Purchases Returns a/c | 1,000 | ||
| (Being goods returned) | |||
| VT::Debit Note | |||
| Bank A/c Dr | 20,000 | ||
| To Sales a/c | 20,000 | ||
| (being sales made) | |||
| VT::Receipt | |||
| 1.8.95 | Rent and Taxes A/c Dr | 500 | |
| Salary a/c Dr | 600 | ||
| To Cash | 1,100 | ||
| (Being rent and salary paid) | |||
| VT::Payment |
| 1.8.95 | Gomathi A/c Dr | 200 | |
| To Cash | 200 | ||
| (Being cash paid) | |||
| VT:: Payment | |||
| Cash A/c Dr | 10,000 | ||
| To Ragu's Loan a/c | 10,000 | ||
| (Being loan received from Ragu) | |||
| VT::Receipt | |||
| Trade Expenses A/c Dr | 50 | ||
| To Cash | 50 | ||
| (Being trade expenses paid) | |||
| VT::Payment | |||
| Cash a/c Dr | 100 | ||
| To Bank a/c | 100 | ||
| (Being cash withdrawn) | |||
| VT:: Contra | |||
| 2.10.95 | Rent and Taxes A/c Dr | 500 | |
| Salaries a/c Dr | 600 | ||
| Wages a/c Dr | 300 | ||
| To Cash a/c | 1400 | ||
| (Being Rent, Salaries and Wages paid) | |||
| VT:: Payment | |||
| Purchases A/c Dr | 2,000 | ||
| To cash a/c | 2,000 | ||
| (Being purchases made) | |||
| VT::Payment |
| 2.10.95 | Purchases A/c Dr | 8,000 | |
| To Mahesh a/c | 8,000 | ||
| (Being credit purchases made from Mahesh) | |||
| VT:: Purchases | |||
| Freight Charges A/c Dr | 125 | ||
| To Cash a/c | 125 | ||
| (being freight Charges) | |||
| VT:: Payment | |||
| Printing and Stationery a/c Dr | 500 | ||
| To Cash a/c | 500 | ||
| (Being printing and stationery charges) | |||
| VT :: Payment | |||
| Cash A/c Dr | 750 | ||
| To Sales a/c | 750 | ||
| (Being Cash Sales) | |||
| VT:: Receipt | |||
| Amalraj A/c Dr | 6,000 | ||
| To Sales a/c | 6,000 | ||
| (Being sales made on credit) | |||
| VT:: Sales | |||
| 1.12.95 | Rent A/c Dr | 500 | |
| To Cash a/c | 500 | ||
| (Being rent paid) | |||
| VT:: Payment | |||
| Electricity Charges A/c Dr | 150 | ||
| To Cash a/c | 150 | ||
| (Being electricity paid | |||
| VT:: Payment | |||
| Salary A/c Dr | 600 | ||
| To Cash a/c | 600 | ||
| (Being Salary paid) | |||
| VT:: Payment |
| 1.12.95 | Bank Charges Dr | 25 | |
| To Bank a/c | 25 | ||
| ( Being bank charges Paid) | |||
| VT:: Payment | |||
| Printing and Stationery A/c Dr | 400 | ||
| To Cash a/c | 400 | ||
| (Being printing charges paid) | |||
| VT:: Payment | |||
| 1.2.96 | Rent and Taxes A/c | 500 | |
| To Cash A/c | 500 | ||
| (Being Rent paid) | |||
| VT:: Payment | |||
| Salaries A/c Dr | 800 | ||
| To Cash A/c | 800 | ||
| (Being Salaries paid) | |||
| VT:: Payment | |||
| Cash A/c Dr | 200 | ||
| To Dividend Received a/c | 200 | ||
| (Being dividend received) | |||
| VT:: Receipt | |||
| Interest Paid A/c Dr | 300 | ||
| To Cash A/c | 300 | ||
| (Being interest paid) | |||
| VT:: Payment | |||
| Income Tax A/c Dr | 500 | ||
| To Cash A/c | 500 | ||
| (Being incometax paid ) | |||
| VT:: Payment | |||
| Insurance A/c Dr | 300 | ||
| To Cash A/c | 300 | ||
| (Being insurance paid) | |||
| VT:: Payment |
| 2.4.96 | Purchases A/c Dr | 7,000 | |
| To Shankar A/c | 7,000 | ||
| (Being goods purchased from Shankar) | |||
| VT:: Purchases | |||
| Sundar A/c Dr | 20,000 | ||
| To Sales A/c | 20,000 | ||
| (Being Sales made) | |||
| VT:: Sales | |||
| Cash A/c Dr | 1,000 | ||
| To Commission received a/c | 1,000 | ||
| (Being commission Received) | |||
| VT:: Receipt | |||
| 2.5.96 | Rent and Taxes A/c Dr | 500 | |
| To Cash A/c | 500 | ||
| (Being Rent paid) | |||
| VT:: Payment | |||
| Salaries A/c Dr | 600 | ||
| To Cash A/c | 600 | ||
| (Being salary paid) | |||
| VT :: Payment | |||
| Shankar A/c Dr | 5,000 | ||
| To Bills payable A/c | 5,000 | ||
| (Being Bills Payable) | |||
| VT:: Journal | |||
| Bills receivable A/c Dr | 10,000 | ||
| To Sundar A/c | 10,000 | ||
| (Being Bills Received) | |||
| VT:: Journal | |||
| 1.6.96 | Drawings A/c Dr | 300 | |
| To Bank A/c | 300 | ||
| (Being cash withdrawn from bank) | |||
| VT::Payment | |||
| 1.6.96 | Insurance Premium A/c Dr | 300 | |
| To Cash A/c | 300 | ||
| (Being Insurance Paid) | |||
| VT::Payment | |||
| Mahesh A/c Dr | 2,000 | ||
| To Cash A/c | 2,000 | ||
| (Being amount paid to Mahesh ) | |||
| VT:: Payment | |||
| Cash A/c Dr | 3,000 | ||
| To Amalraj A/c | 3,000 | ||
| (Being Cash received from Amalraj | |||
| VT::Receipt | |||