| Date |
Particulars |
Debit(RS) |
Credit() |
| 2024-04-01 |
Purchases A/c Dr
| 1800
|
|
|
To Vishal A/c |
|
1800 |
| (Being goods purchased from Vishal at 10% trade discount) |
|
|
|
|
Apurva A/c Dr. |
2160 |
|
|
To Sales A/c |
|
2160 |
| (Being goods sold to Apurva at 20% profit) |
|
|
|
| 2024-04-02 |
Purchases A/c Dr. |
2000 |
|
|
To Cash A/c |
|
2000 |
| (Being goods purchased for cash from Malav) |
|
|
|
| 2024-04-03 |
Sales Return A/c Dr. |
240 |
|
|
To Apurva A/c |
|
240 |
| (Being goods returned by Apurva) |
|
|
|
|
Vishal A/c Dr. |
240 |
|
|
To Purchase Return A/c |
|
240 |
| (Being goods returned to Vishal) |
|
|
|
| 2024-04-04 |
Loss by Fire A/c Dr. |
500 |
|
|
To Purchases A/c |
|
500 |
| (Being goods lost by fire) |
|
|
|
|
Insurance Claim A/c Dr. |
300 |
|
|
To Loss by Fire A/c |
|
300 |
| (Being insurance company accepted a claim for fire loss) |
|
|
|
| 2024-04-05 |
Loss by Theft A/c Dr. |
50 |
|
|
To Purchases A/c |
|
50 |
| (Being goods stolen from the shop) |
|
|
|
| 2024-04-06 |
Advertisement A/c Dr. |
250 |
|
|
To Purchases A/c |
|
250 |
| (Being goods distributed as free samples) |
|
|
|
| 2024-04-07 |
Charity A/c Dr. |
500 |
|
|
|
|
|
|
To Purchases A/c |
|
500 |
| (Being goods given to drought relief fund) |
|
|
|
| 2024-04-08 |
Loss by Theft A/c Dr. |
100 |
|
|
Cash A/c Dr. |
1400 |
|
|
To Purchases A/c |
|
1500 |
| (Being goods damaged by rain and sold for Rs.100) |
|
|
|
| 2024-04-10 |
Purchases A/c Dr. |
100 |
|
|
To Samples Received A/c |
|
100 |
| (Being goods received as samples) |
|
|
|
|
Cash A/c Dr. |
120 |
|
|
To Sales A/c |
|
120 |
|
|
|
|
| (Being samples sold for Rs.120) |
|
|
|
| 2024-04-11 |
Loss by Fire A/c Dr. |
600 |
|
|
Cash A/c Dr. |
600 |
|
|
To Purchases A/c |
|
1200 |
| (Being goods damaged in fire, claim received Rs.600) |
|
|
|
|
Cash A/c Dr. |
300 |
|
|
To Sales A/c |
|
300 |
