GENERAL JOURNAL

Date Details Of Transactions Amounts (Rs.)

Year (2021) Debit(Dr.) Credit(Cr.)
Jan-02 Purchases Account 20,000
Cash Account 20,000
purchased goods on cash
Jan-27 Stationary Account 10,000
Cash Account 10,000
purchased stationary on cash
Feb-15 Cash Account 50,000
Sales Account 50,000
sold goods on cash
Feb-27 Telephone Bill Account 5,000
Cash Account 5,000
paid telephone bills on cash
Feb-28 Rent Account 3,000
Bank Account 3,000
paid rent on cheque
Mar-21 Purchases Account 55,000
Bank Account 55,000
purchased goods on cheque
Mar-27 Account Recievables 30,000
Sales Account 30,000
sold goods on account
Apr-19 Salaries Accounts 25,000
Bank Account 25,000
paid salaries on cheque
Apr-23 Cash Account 20,000
Accounts Recievable 20,000
received cash from debtors
May-12 Electricity Bill Account 12,000
Cash Account 12,000
paid electricty bll on cash
Jun-01 Cash Account 27,000
Sales Account 27,000
sold goods on cash
Jun-25 Salaries Account 15,000
Cash Account 15,000
paid salaries on cash
 LEDGER
Dr. Purchases Account Cr.
Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Jan-02 Cash Account 20,000 Balance c/d 75,000
Mar-21 Bank Account 55,000

75,000 75,000

Dr. Cash Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 100,000 Jan-02 Purchases Account 20,000
Feb-15 Sales Account 50,000 Jan-27 Stationary Account 10,000
Apr-23 Accounts Recievable 20,000 Feb-27 Telephone Bill Account 5,000
Jun-01 Sales Account 27,000 May-12 Electricity Bill Account 12,000
Jun-25 Salaries Account 15,000
Balance c/d 135,000
197,000 197,000

Dr. Stationary Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Jan-27 Cash Account 10,000
Balance c/d 10,000
10,000 10,000

Dr. Sales Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance c/d 107,000 Feb-15 Cash Account 50,000
Mar-27 Accounts Recievable 30,000
Jun-01 Cash Account 27,000

107,000 107,000

Dr. Bank Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 500,000 Feb-28 Rent Account 3,000
 Mar-21 Purchase Account 55,000
Apr-19 Salaries Account 25,000
Balance c/d 417,000
500,000 500,000

Dr. Accounts Recievable Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 250,000 Apr-23 Cash Account 20,000
Mar-27 Sales Account 30,000 Balance c/d 260,000
280,000 280,000

Dr. Telephone Bill Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
27-Feb Cash Account 5,000
Balance c/d 5,000
5,000 5,000

Dr. Electricity Bill Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
12-May Cash Account 12,000
Balance c/d 12,000
12,000 12,000

Dr. Salaries Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Apr-19 BAnk 25,000
Jun-23 Cash 15,000 Balance c/d 40,000
40,000 40,000

Dr. Rent Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
28-Feb Bank Account 3,000
Balance c/d 3,000
3,000 3,000

Dr. Furnitue Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 200,000
 Balance c/d 200,000
200,000 200,000

Dr. Land & Building Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 1,000,000
Balance c/d 1,000,000
1,000,000 1,000,000

Dr. Bank Loan Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 300,000
Balance c/d 300,000
300,000 300,000

Dr. Plant & Machinery Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 700,000
Balance c/d 700,000
700,000 700,000

Dr. Sundary Creditors Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balnce b/d 200,000
Balance c/d 200,000
200,000 200,000

Dr. Capital Account Cr.

Date Particulars Amounts(Rs.) Date Particulars Amounts(Rs.)
Balance b/d 2,400,000
Balance c/d 2,400,000
2,400,000 2,400,000
 TRIAL BALANCE
METHOD # 01 :

Sr# Account Title Balance(Rs.)

Debit(Dr.) Credit(Cr.)
1 Purchase Account 75,000
2 Cash Account 135,000
3 Stationary Account 10,000
4 Sales Account 107,000
5 Telephone Bill Account 5,000
6 Electricity Bill Account 12000
7 Salaries Account 40,000
8 Rent Account 3,000
9 Bank Account 417,000
10 Accounts Recievable 260,000
11 Furniture Account 200,000
12 Land & Building Account 1,000,000
13 Stock on 01-01-2023 150,000
14 Bank Loan Account 300,000
15 Plant & Machinery Account 700,000
16 Sundary Creditors Account 200,000
17 Capital Account 2,400,000
TOTAL 3,007,000 3,007,000

METHOD # 02 :

Details Amount(Dr.) Amount(Cr.)

Purchase Account 75,000
Cash Account 135,000
Stationary Account 10,000
Sales Account 107,000
Telephone Bill Account 5,000
Electricity Bill Account 12000
Salaries Account 40,000
Rent Account 3,000
Bank Account 417,000
Accounts Recievable 260,000
 Furniture Account 200,000
Land & Building Account 1,000,000
Stock on 01-01-2023 150,000
Bank Loan Account 300,000
Plant & Machinery Account 700,000
Sundary Creditors Account 200,000
Capital Account 2,400,000
Total 3,007,000 3,007,000

METHOD # 03 :

Debit(Dr.) TRIAL BALANCE Credit(Cr.)

Name oF Account Amount(Rs.) Name oF Account Amount(Rs.)
Purchase Account 75,000 Sales Account 107,000
Cash Account 135,000 Bank Loan Account 300,000
Stationary Account 10,000 Sundary Creditors Account 200,000
Telephone Bill Account 5,000 Capital Account 2,400,000
Electricity Bill Account 12,000
Salaries Account 40,000
Rent Account 3,000
Bank Account 417,000
Accounts Recievable 260,000
Furniture Account 200,000
Land & Building Account 1,000,000 3,007,000
Stock on 01-01-2023 150,000
Plant & Machinery Account 700,000
3,007,000
 ADJUSTED TRIAL BALAN
Sr# Account Title Balance(Rs.) Adjustments(Rs.)
Debit(Dr.) Credit(Cr.) Debit(Dr.)
1 Purchase Account 75,000
2 Cash Account 135,000
3 Stationary Account 10,000
4 Sales Account 107,000
5 Telephone Bill Account 5,000
6 Electricity Bill Account 12,000
7 Salaries Account 40,000
8 Rent Account 3,000 5,000
9 Bank Account 417,000
10 Accounts Recievable 260,000
11 Furniture Account 200,000
12 Land & Building Account 1,000,000
13 Stock on 01-01-2023 150,000
14 Bank Loan Account 300,000
15 Plant & Machinery Account 700,000
16 Sundary Creditors Account 200,000
17 Capital Account 2,400,000
18 Depreciation Expense Account 130,000
19 Stationary Expense Account 8,000
20 Outstanding Rent Account
TOTAL 3,007,000 3,007,000 143,000
L BALANCE
Adjustments(Rs.) Adjusted Trial Balances(Rs.)
Credit(Cr.) Debit(Dr.) Credit(Cr.)
75,000
135,000
8,000 2,000
107,000
5,000
12,000
40,000
8,000
417,000
260,000
10,000 190,000
50,000 950,000
150,000
630,000
70,000 300,000
200,000
2,400,000
130,000
8,000
5,000 5,000
143,000 3,012,000 3,012,000