| S.No. | Particulars | L.F. | Amount | |
| Debit | Credit | |||
| 1 | Cash A/cDr.To Capital A/c(Being capital introduced) | ** | 4,00,000 | 4,00,000 |
| 2 | Purchase A/cDr.To Cash A/c(Being cash purchase made) | ** | 5,00,000 | 5,00,000 |
| 3 | Purchase A/cDr.To Abdhul A/c(Being goods purchase from Abdhul) | ** | 135,000 | 1,35,000 |
| 4 | Inward Freight Charges A/cDr.To Cash A/c(Being freight charges Paid) | ** | 1,500 | 1,500 |
| 5 | Computer A/cDr.To Cash A/c(Being computer purchased on cash) | ** | 35,000 | 35,000 |
| 6 | Computer A/cDr.To Cash A/c(Being freight charges on computer paid) | ** | 500 | 500 |
| 7 | Ram A/c Dr.To Sale A/c(Being sold to Mr. Ram) | ** | 2,00,000 | 2,00,000 |
| 8 | Rent A/cDr.To Cash A/c(Being rent paid ) | ** | 12,000 | 12,000 |
| 9 | Salary A/cDr.To Cash A/c(Being salary paid) | ** | 15,000 | 15,000 |
| 10 | Cash A/cDr.To Ram A/c(Being cash Received from Mr. Ram) | ** | 1,50,000 | 1,50,000 |
| 11 | Bank A/cDr.To Cash A/c(Being cash deposited in Bank) | ** | 75,000 | 75,000 |
| 12 | Office Expenses A/cDr.To Cash A/c(Being office expenses paid) | ** | 25,000 | 25,000 |
Journal Entries
J. BoomiNathan is a writer at SenseCentral who specializes in making tech easy to understand. He covers mobile apps, software, troubleshooting, and step-by-step tutorials designed for real people—not just experts. His articles blend clear explanations with practical tips so readers can solve problems faster and make smarter digital choices. He enjoys breaking down complicated tools into simple, usable steps.
Leave a review Leave a review
