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Answers
In the books of Ramesh
1 April 2019
cash A/c . . . Dr - 10,000
To capital A/c - 10,000
( Being started business with cash )
2 April 2019
Bank A/c . . . Dr - 700
To cash A/c - 700
( Being deposited cash into bank )
3 April 2019
Purchase A/c . . . Dr - 500
To cash A/c - 500
( Being purchased goods for cash )
4 April 2019
Cash A/c . . . Dr - 100
To bank A/c - 100
( Being cash withdrawn from bank )
13 April 2019
Krishna . . . Dr - 150
To sales A/c - 150
( Being sold goods to Krishna on credit )
20 April 2019
Purchase A/c . . . Dr - 225
To Shyam - 225
( Being purchased goods from Shyam on credit )
24 April 2019
Cash A/c . . . Dr - 145
Discount allowed A/c . . . Dr - 5
To Krishna - 150
( Being cash received from Krishna and discount allowed )
28 April 2019
Shyam . . . Dr - 225
To cash A/c - 215
To discount received A/c - 10
( Being cash paid to Shyam and discount received )
30 April 2019
Cash A/c . . . Dr - 800
To sales A/c - 800
( Being cash sales for the month )
30 April 2019
Rent A/c . . . Dr - 50
To cash A/c - 100
( Being rent paid )
30 April 2019
Salary A/c . . . Dr - 50
To cash A/c - 100
( Being salaries paid )