The Total solution for NCERT class 6-12
2017
Rs
Dec.01
Business started with cash
75,000
Dec.07
Purchased goods for cash
10,000
Dec.09
Sold goods to Swati
5,000
Dec.12
Purchased furniture
3,000
Dec.18
Cash received from Swati in full settlement
4,000
Dec.25
Paid rent
1,000
Dec.30
Paid salary
1,500
Books of Himanshu
Journal
Date
Particulars
L.F.
Debit
Amount
Credit Amount
Cash A/c
Dr.
To Capital A/c
(Started business with cash)
Purchases A/c
To Cash A/c
(Goods purchased for cash)
Swati
To Sales A/c
(Goods sold on credit)
Furniture A/c
(Furniture purchased for cash)
Discount Allowed A/c
To Swati
(Cash received from Swati and discount allowed)
Rent A/c
(Rent paid in cash)
Salaries A/c
(Salary paid in cash)
Total
1,00,500