9.In the books of Kirtan write journal entries , draw necessary accounts in ledger and post them accordingly:
2. Deposited Rs. 77000 in bank and opened a bank account.
3. Purchase goods of Rs. 60000 from Aryan at 10% T.D. and 5% C.D. and paid 50%
amount by Cheque.
4. Sold goods of Rs. 90000 to Aastha and paid half amount by cash.
5. Cash purchase 45000 and cash sales 23000.
6. Paid salary Rs. 5000.
7. Aastha paid remaining and settled the account.
8. Purchase a new machine of Rs. 20000.
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bank account... Dr. 77,000
to cash account... 77,000
purchase account.... Dr. 54,000
to bank account 24,300
to discount received 2700
to aryan 27,000
cash account..... Dr. 45,000
aastha.... Dr. 45,000
to sales account... 90,000
purchase account.... Dr. 45,000
to cash account... 45,000
cash account.... Dr. 23,000
to sales account... 23,000
salary account...... Dr. 5000
to cash account.... 5000
cash account..... Dr. 45,000
to aastha.... 45,000
machinery ..... Dr. 20,000
to cash account... 20,000
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