| 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
Prabhu TL is a SenseCentral contributor covering digital products, entrepreneurship, and scalable online business systems. He focuses on turning ideas into repeatable processes—validation, positioning, marketing, and execution. His writing is known for simple frameworks, clear checklists, and real-world examples. When he’s not writing, he’s usually building new digital assets and experimenting with growth channels.
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