3.000
as. Total of Journal 42,000]
Journal entries in the Book of Ms. Agrawal Bros.
1 Business started with cash 20,000 and goods worth * 25,000
6 Cash deposited into bank
10,000
8 Purchased a Typewriter by cheque from Sohan
12,000
13 Received a cheque from Ramesh
2.000
16 Deposited Ramesh's cheque into bank
20 Ramesh's cheque was dishonoured by bank
2.000
3. Total of Journal 73.000]
Manak & Sons started business by depositing ? 20,000 as capital in the bank
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1 cash a/c Dr 20000
purchase a/c Dr 25000
To cap a/c 45000
6 bank a/c Dr 10000
To cash a/c 10000
8 typewriter a/c Dr 12000
To bank a/c 12000
13 cash a/c Dr 2000
To ramesh a/c 2000
16 bank a/c Dr 2000
To cash a/c 2000
20 Ramesh a/c Dr 2000
To bank a/c 2000
73000 73000
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