answer of this question
Answers
Date Particular Debit Credit
1 Cash A/c....Dr 10,000
To Capital A/c 10,000
( Being started business with cash )
6 Purchase A/c .....Dr 3,000
To Vikas A/c 3,000
( Being bought goods on credit )
9 Bhushan A/c .....Dr 2,400
To Sales A/c 2,400
( Being sold goods on credit )
12 Vikas A/c .......Dr 2,400
To Cash A/c 1,600
To Discount Received A/c 800
( Being paid to Vikas on account )
19 Cash A/c .......Dr 1,000
Discount allowed A/c .......Dr 2,000
To Bhushan A/c 3,000
( Being received from Bhushan on account )
25 Purchase A/c .......Dr 3,600
To Cash A/c 3,600
( Being cash purchases )
30 Cash A/c .......Dr 5,000
To Sales A/c 5,000
( Being cash sales )
31 Wages A/c .....Dr 400
To Cash A/c 400
( Being paid wages )
Dr Cash A/c Cr
Date Particular Amt Date Particular Amt
1 To Capital 10,000 12 By Vikas 2,400
12 To Discount allowed 800 19 By Discount 2,000
19 To Bhushan 3,000 25 By Purchase 3,600
30 To Wages 5,000 31 By Wages 400
31 By Balance c/d 10,400
18,800 18,800