Books of Beauti Traders
Journal
Date	Particulars				L.F.	Debit Amount Rs	Credit Amount Rs
2017
Dec.01	Cash A/c			Dr.		2,00,000
		To Capital A/c					2,00,000
	(Started business with cash)

Dec.02	Office Furniture A/c			Dr.		30,000
		To Cash A/c					30,000
	(Office furniture purchased)

Dec.03	Bank A/c			Dr.		1,00,000
		To Cash A/c					1,00,000
	(Opened a current account)

Dec.05	Computer A/c			Dr.		2,50,000
		To Bank A/c					2,50,000
	(Computer purchased and payment made through cheque)

Dec.06	Purchases A/c			Dr.		60,000
		To Ritika					60,000
	(Goods purchased from Ritika on credit)

Dec.08	Cash A/c			Dr.		30,000
		To Sales A/c					30,000
	(Goods sold for cash)

Dec.09	Krishna			Dr.		25,000
		To Sales A/c					25,000
	(Goods sold to Krishna)

Dec.12	Mansi			Dr.		30,000
		To Cash A/c					30,000
	(Cash paid to Mansi on account)

Dec.14	Ritika			Dr.		2,000
		To Purchases Return A/c					2,000
	(Goods returned to Ritika)

Dec.15	Stationery A/c			Dr.		3,000
		To Cash A/c					3,000
	(Stationery purchased for cash)

Dec.16	Wages A/c			Dr.		1,000
		To Cash A/c					1,000
	(Wages paid)

Dec.18	Sales Return A/c			Dr.		2,000
		To Krishna					2,000
	(Goods returned by Krishna)

Dec.20	Ritika			Dr.		28,000
		To Bank A/c					28,000
	(Cheque issued to Ritika)

Dec.22	Cash A/c			Dr.		15,000
		To Krishna					15,000
	(Cash received from Krishna on account)

Dec.24	Insurance A/c			Dr.		4,000
		To Bank A/c					4,000
	(Insurance premium paid through cheque)

Dec.26	Bank A/c			Dr.		8,000
		To Krishna					8,000
	(Cheque received from Krishna)

Dec.28	Rent A/c			Dr.		3,000
		To Bank A/c					3,000
	(Rent paid through cheque)

Dec.29	Purchases A/c			Dr.		20,000
		To Meena Traders					20,000
	(Goods purchased on credit from Meena Traders)

Dec.30	Cash A/c			Dr.		14,000
		To Sales A/c					14,000
	(Goods sold for cash)
			Total			8,25,000	8,25,000

Ledger

Cash Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.01	Capital		2,00,000	Dec.02	Office Furniture		30,000
Dec.08	Sales		30,000	Dec.03	Bank		1,00,000
Dec.22	Krishna		15,000	Dec.12	Mansi		30,000
Dec.30	Sales		14,000	Dec.15	Stationery		3,000
				Dec.16	Wages		1,000
				Dec.31	Balance c/d		95,000
			2,59,000				2,59,000

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Dec.1	Cash		2,00,000
Dec.31	Balance c/d		2,00,000
			2,00,000				2,00,000

Office Furniture Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.2	Cash		30,000
				Dec.31	Balance c/d		30,000
			30,000				30,000

Bank Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.03	Cash		1,00,000	Dec.05	Computer		2,50,000
Dec.26	Krishna		8,000	Dec.20	Ritika		28,000
				Dec.24	Insurance		4,000
				Dec.28	Rent		3,000
Dec.31	Balance c/d (over draft)		1,77,000
			2,85,000				2,85,000

Computer Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.05	Bank		2,50,000
				Dec.31	Balance c/d
			2,50,000				2,50,000

Purchases Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.06	Ritika		60,000
Dec.29	Meena Traders		20,000
				Dec.31	Balance c/d		80,000
			80,000				80,000

Ritika's Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.14	Purchases Return		2,000	Dec.06	Purchases		60,000
Dec.20	Bank		28,000
Dec.31	Balance c/d		30,000
			60,000				60,000

Meena's Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Dec.29	Purchases		20,000
Dec.31	Balance c/d		20,000
			20,000				20,000

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Dec.08	Cash		30,000
				Dec.09	Krishna		25,000
Dec.31	Balance c/d		69,000	Dec.30	Cash		14,000
			69,000				69,000

Krishna's Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.09	Sales		25,000	Dec.18	Sales Return		2,000
				Dec.22	Cash		15,000
				Dec.26	Bank		8,000
			25,000				25,000

Mansi's Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.12	Cash		30,000
				Dec.31	Balance c/d		30,000
			30,000				30,000

Purchases Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Dec.14	Ritika		2,000
Dec.31	Balance c/d		2,000
			2,000				2,000

Stationery Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.15	Cash		3,000
				Dec.31	Balance c/d		3,000
			3,000				3,000

Wages Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.16	Cash		1,000
				Dec.31	Balance c/d		1,000
			1,000				1,000

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.18	Krishna		2,000
				Dec.31	Balance c/d		2,000
			2,000				2,000

Insurance Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.24	Bank		4,000
				Dec.31	Balance c/d		4,000
			4,000				4,000

Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Dec.28	Bank		3,000
				Dec.31	Balance c/d		3,000
			3,000				3,000

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Dec. 2017		Rs
1	Started business with cash	2,00,000
2	Bought office furniture	30,000
3	Paid into bank to open an current account	1,00,000
5	Purchased a computer and paid by cheque	2,50,000
6	Bought goods on credit from Ritika	60,000
8	Cash sales	30,000
9	Sold goods to Karishna on credit	25,000
12	Cash paid to Mansi on account	30,000
14	Goods returned to Ritika	2,000
15	Stationery purchased for cash	3,000
16	Paid wages	1,000
18	Goods returned by Karishna	2,000
20	Cheque given to Ritika	28,000
22	Cash received from Karishna on account	15,000
24	Insurance premium paid by cheque	4,000
26	Cheque received from Karishna	8,000
28	Rent paid by cheque	3,000
29	Purchased goods on credit from Meena Traders	20,000
30	Cash sales	14,000

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