In the books of Gajanan |
Journal Entries |
Date | Particular | L.F | Debit | Credit |
2019 | | | | |
May-03 | Purchase A/c ………………………………………………………………………Dr | | 90,000 | |
| To Bank A/c | | | 90,000 |
| (Being goods purchased and payment made through bank) | | | |
7 | Satish A/c ………………………………………………………………………Dr | | 30,000 | |
| To Sales A/c | | | 30,000 |
| (Being goods sold to satish on credit) | | | |
9 | Postage A/c ………………………………………………………………………Dr | | 10,000 | |
| To Cash A/c | | | 10,000 |
| (Being paid for postage) | | | |
12 | Wages A/c ………………………………………………………………………Dr | | 15,000 | |
| To Cash A/c | | | 15,000 |
| (Being paid for Wages) | | | |
15 | Bank A/c ….………………………………………………………………………Dr | | 30,000 | |
| To Sati A/c | | | 30,000 |
| (Being Cheque received from sati) | | | |
21 | Bank/Cash A/c ……………………………………………………………………Dr | | 5,000 | |
| To Dividend A/c | | | 5,000 |
| (Being dividend received) | | | |
25 | Laptop A/c ………………………………………………………………………..Dr | | 40,000 | |
| To Bank A/c | | | 40,000 |
| (Being Laptop purchased and paid by cheque) | | | |
28 | State Bank of India A/c ..…………………………………….…………..Dr | | 10,000 | |
| To Cash A/c | | | 10,000 |
| (Being Cash deposited in State Bank of india) | | | |
31 | Purchase A/c ……………………………………………………………………….Dr | | 40,000 | |
| To Bank A/c | | | 40,000 |
| (Being goods purchased and paid by RTGS) | | | |
| Total | | 2,70,000 | 2,70,000 |