Accounts Key
1.a
b.
c.
d.
2.
3.
a.
b.
4.
5. a.
b.
Date Particulars No's Income Amount Date Particulars No's Income Amount
1.4.13 To Opening 30.6.13 By Bank A/c (Interest) - 19200 -
balance b/d 1200 3600 126000 (3,200 x 100 x 12%X6/12)
2.5.13 To Bank A/c 2000 8000 192000 30.9.13 By Bank A/c 1500 4500 157500
31.3.14 To P & L A/c 27400 31.12.13 By Bank A/c (Interest) - 10,200 -
To P & L A/c 8437.5 (1,700 x 100 x 12%X6/12)
(Profit on Sale) 31.3.14 By Bal. c/d 1700 5100 168937.5
3200 39000 326437.5 3200 19800 326437.5
6.
7. a.
2. Rs.3,81,818+ 1 st instalment of Rs.2,20,000= Rs.6,01,818.
b.
c.
d.
E.
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