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TALLY ERP9

JOURNAL ENTRIES

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  (Being cash withdrawn from bank for personal use)    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 note n 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