1 He commenced business Rs 60,000 cash and goods was 0.000 1 Goods purchased from Dulal onth Rs. 12.000 Good spildte Viam for Rs 2000 3 Goods purchased for cash Rs 2000 Goods sold to Subhash Rs 9.000 5 Goods sold for cash to Mohan Rs. 8.000 6 Received cash from Subhash Rs. 8.900 in fel semlement of his secount Paid for repairs Rs. 500 13 Vikram retumed goods worth Rs.2.000. 15 Vikram paid cash for goods sold to him on 2nd Jan 18 Bought funiture Rs. 1,000 21 Goods purchased from Dalal (subject to 10% trade discount) Rs. 15.000 23 Paid to Dalal Rs. 11,750 discount availed Rs. 250. 28 Purchased postal stamps Rs. 50. 31 Paid Salaries Rs. 2,000 and Electric charges Rs. 1.000
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Explanation:
Cash A/c Dr. 50,000
To Capital A/c 50,000
(Being business commenced).
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