Date 1-Jan 7-Jan 26-Jan 31-Jan

Particulars To Capital A/c To Sales A/C To kumar To Commission Recd

1-Feb To Balance b/d

Cash Account JF Amount Date 70,000 11-Jan 20,000 17-Jan 8,000 19-Jan 100 25-Jan 27-Jan 31-Jan 98,100 23,100 Capital Account JF Amount Date 1,00,500 1-Jan 1-Jan 13-Jan 1,00,500 1-Feb

Particulars By Salary A/C By Mohan By Purchase A/c By Bank A/C By Furniture A/C By Balance c/d

JF Amount 1,000 49,000 10,000 5,000 10,000 23,100 98,100

Date Particulars 31-Jan To Balance c/d

Particulars By Cash A/C By Machinery A/C By Interest on capital a/c By Balance b/d

JF Amount 70,000 30,000 500 100,500 1,00,500

Date

Particulars 1-Jan To Capital A/C 1-Feb To Balance b/d

Machinery Account JF Amount Date Particulars 30,000 31-Jan By Balance c/d 30,000 30,000

JF Amount 30,000

30,000

Date

Particulars 3-Jan To Mohan A/C 19-Jan To Cash A/C 1-Feb To Balance b/d

Purchase Account JF Amount Date Particulars 50,000 9-Jan By Drawing A/C 10,000 31-Jan By Balance C/d 60,000 59,000 Mohan Account JF Amount Date Particulars 1,000 3-Jan By Purchase A/C 49,000 50,000 Purchase Return Account JF Amount Date Particulars 1,000 5-Jan By Purchase Return 1,000 1-Feb By Balance b/d

JF Amount 1,000 59,000 60,000

Date

Particulars 5-Jan To Purchase Return 17-Jan To Cash A/C

JF Amount 50,000 50,000

Date Particulars 31-Jan To Balance C/d

JF Amount 1,000 1,000 1,000

Date Particulars 31-Jan To Balance C/d

Sales Account JF Amount Date 40,000 7-Jan 21-Jan 40,000 1-Feb

Particulars By Cash A/C By Kumar By Balance b/d

JF Amount 20,000 20,000 40,000 40,000

Date

Particulars 9-Jan To Purchase A/C 15-Jan To Interest on drawings 1-Feb To balance b/d

Drawing Account JF Amount Date Particulars 1,000 31-Jan By Balance c/d 100 1,100 1,100 Salary Account JF Amount Date Particulars 1,000 31-Jan By Balance c/d 1,000 1,000

JF Amount 1,100 1,100

Date Particulars 11-Jan To Cash A/C 1-Feb To Balance b/d

JF Amount 1,000 1,000

Date Particulars 13-Jan To Capital A/C 1-Feb To Balance b/d

Interest on Capital Account JF Amount Date Particulars 500 31-Jan By Balance c/d 500 500

JF Amount 500 500

Date Particulars 31-Jan To Balance c/d

Interest on Drawings Account JF Amount Date Particulars 100 15-Jan By Interest on drawings 100 1-Feb By Balance b/d

JF Amount 100 100 100

Date Particulars 21-Jan To Sales A/C

Kumar Account JF Amount Date Particulars 20,000 26-Jan By Cash A/C 26-Jan By Bad Debts A/C 20,000

JF Amount 8,000 12,000 20,000

Date Particulars 25-Jan To Cash A/C

Bank Account JF Amount Date Particulars 5,000 31-Jan By Balance c/d 5,000

JF Amount 5,000 5,000

1-Feb To Balance b/d

5,000

Date Particulars 13-Jan To Kumar 1-Feb To Balance b/d

Bad Debts Account JF Amount Date Particulars 12,000 31-Jan By Balance c/d 12,000 12,000

JF Amount 12,000 12,000

Date Particulars 27-Jan To Cash A/C 1-Feb To Balance b/d

Furniture Account JF Amount Date Particulars 10,000 31-Jan By Balance c/d 10,000 10,000

JF Amount 10,000 10,000

Date Particulars 30-Jan To Outstanding Wages 1-Feb To Balance b/d

Wages Account JF Amount Date Particulars 200 31-Jan By Balance c/d 200 200

JF Amount 200 200

Date Particulars 31-Jan To Balance c/d

Outstanding Wages Account JF Amount Date Particulars 200 30-Jan By Wages A/C 200 1-Feb By Balance b/d

JF Amount 200 200 200

Date Particulars 31-Jan To Balance c/d

Commission Received Account JF Amount Date Particulars 100 31-Jan By Cash A/c 100 1-Feb By Balance b/d

JF Amount 100 100 100

Trial Balance Particulars Dr. Amt Cr. Amt. Cash A/c 23,100 Capital A/c 100,500 Machinery A/c 30,000 Purchase A/c 59,000 Purchase Return A/c 1,000 Sales A/c 40,000 Drawings 1,100 Salary A/c 1,000 Interest on Capital A/c 500 Interest on Drawing A/c 100 Bank A/c 5,000 Bad Debts A/c 12,000 Furniture A/c 10,000 Wages A/c 200 Outstanding Wages A/c 200 Commission Received A/c 100 Total 141,900 141,900