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This document contains accounting records for 4 accounts - Cash, Bank, Capital, and Purchases from January 1st to January 31st. It tracks transactions including capital deposits, expenses, sales, drawings and inter-account transfers. The Cash account starts with Rs. 80,000 capital and ends the month at Rs. 8,500 after various expenses and sales. The Bank account begins with Rs. 20,000 capital and finishes at Rs. 53,000 following a deposit. The Capital account opens at Rs. 100,000 from the Cash and Bank deposits.

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Adrash Kumar
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40 views3 pages

Ledger

This document contains accounting records for 4 accounts - Cash, Bank, Capital, and Purchases from January 1st to January 31st. It tracks transactions including capital deposits, expenses, sales, drawings and inter-account transfers. The Cash account starts with Rs. 80,000 capital and ends the month at Rs. 8,500 after various expenses and sales. The Bank account begins with Rs. 20,000 capital and finishes at Rs. 53,000 following a deposit. The Capital account opens at Rs. 100,000 from the Cash and Bank deposits.

Uploaded by

Adrash Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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CASH Account No.

01
Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.) Balance (Rs.)
jan1 capital 80000 80000
jan1 purchases 70000 10000
jan15 sales 9000 19000
jan22 telephone bill expense 500 18500
jan31 rent expense 2000 16500
jan31 salaries expense 3000 13500
jan31 drawings 5000 8500

8500

BANK Account No.02


Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.) Balance (Rs.)
jan1 capital 20000 20000
jan21 account recievables 35000 55000
jan22 stationary bill expense 2000 53000

53000

CAPITAL Account No.03


Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.) Balance (Rs.)
jan1 cash 80000 80000
jan1 bank 20000 100000

100000

Account No.
Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.) Balance (Rs.)
jan1 cash 70000 70000
70000

PURCHASES Account No.04


Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.)
Balance (Rs.)
jan1 cash 70000 70000

PURCHASES Account No.04


Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.)
Balance (Rs.)
jan1 cash 70000 70000

PURCHASES Account No.04


Date Description Ref Dr. Amount (Rs.) Cr. Amount (Rs.)
Balance (Rs.)
jan1 cash 70000 70000
Balance (Rs.)

Balance (Rs.)

Balance (Rs.)

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