Journal

Ledger Debit Credit

No Date Particulars Folio( LF ) Amount Amount

1 1/7/2016 Land A/c .........Dr 105000.00

To ; Cash 105000
(Being purchase land)

2 2/7/2016 Purchase A/c .....Dr 200000

To; S.K Creation 200000
(Goods purchased from SK Creation on
credit)

3 3/7/2016 Printing & Stationery A/c ....Dr 1000

To; Cash 1000
Being stationery purchased as per bill
noxxxx

4 3/7/2016 Indian Cottons A/c ........Dr 45000

To; sales 45000
(Being credit sales to Indian Cotton)

5 5/7/2016 Rent A/c ................Dr 1500

To;Cash /Ac 1500
(Rent paid for the month of june)

6 6/7/2016 Drawings A/c .........Dr 5000

To; Cash 5000
( cash drawn for personal use)

7 7/7/2016 Staff welfare A/c....... Dr 100

To; cash 100
(Tea expense for staff )

8 8/7/2016 Computer A/c ......Dr 30000

To; Computer solutions 30000
( being computer purchased from
computer solutions for credit)

9 15/07/2016 commision A/c ..............Dr 500

To; cash 500
 ( Paid commission)

10 20/7/2016 SBI A/c ..............Dr 15000

To; Cash 15000
( cash deposited in SBI)

11 20/7/2016 Cash ........................Dr 25000

To; Sales 25000
( cash sales)

12 21/7/2016 SBI ( BANK A/C) ....Dr 25000

To; Indian Cotton 25000
(being cheque received from indian
cotton)

13 22/7/2016 Sales retrun A/c .........Dr 2500

To; Indian cotton 2500
( being goods returned by indian
cotton)

14 28/07/2016 Cash A/c .................Dr 10000

To; SBI A/c 10000
( being cash withdrwan for business
use)

15 31/7/2016 S.K Creation ............Dr 5000

To; Purchase return 5000
( goods returned to sk creation)