CASH A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT(Rs)

To balance b/d 270 By insurance 120

To sales a/c 700 By salary 150

To sales a/c 280 By receivable 600

By rent a/c 120

By drawing a/c 45

1250 1035

Net cash balance 215

SALES A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR

(Rs)

AMOUNT

By case a/c 700

To balance c/d 1000 By A/R 300

1000

PAYABLE A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To cash 600 To balance c/d 250

To purchase 500

750

Balance 150

CAPITAL A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT(Rs)

To balance c/d 1300

Balance 1300

DRAWING A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT(Rs)

To cash a/c 45 To balance 45

Balance 45

MACHINERY A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To balance c/d 1000

RECEIVABLE A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To balance c/d 250

To balance b/d 300 To cash 280

550

Balance 270

SALARY A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To cash 150

Balance 150

RENT A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To cash a/c 120

Balance 120

SUPPLIER A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To balance 80

Balance 80

INVENTORY A/C

PARTICULAR AMOUNT

(Rs)

PARTICULAR AMOUNT

(Rs)

To cash 500

To balance b/d 400

Balance 900

DEPRICIENT A/C

PARTICULARS AMOUNT

(Rs)

PARTICULARS AMOUNT

(RS)

200

INSURANCE A/C

PARTICULARS AMOUNT

(Rs)

PARTICULARS AMOUNT(Rs)

To cash a/c 120

Balance 120