Q.2 Solution:: M/s. Birla Mills, Kolkata

Q.
2 Solution: PURCHASES BOOK

Date Particulars Invoice L.F. Details Cost Input Input Input Total
No. CGST SGST IGST
` ` ` ` ` `
2019
M/s. Birla Mills, Kolkata
Jan. 3
100 pieces long cloth @ ` 800 each 80,000
50 pieces shirting @ ` 500 each 25,000
1,05,000
Add: 6% CGST 6,300
6% SGST 6,300
1,17,600 1,05,000 6,300 6,300 ... 1,17,600
Jan. 15 M/s. Arvind Mills, Ahmedabad
20 pieces coating @ ` 2,000 each 40,000
10 pieces shirting @ ` 500 each 5,000
45,000
Add: 12% IGST 5,400
50,400 45,000 ... ... 5,400 50,400
Jan. 31 1,50,000 6,300 6,300 5,400 1,68,000
Q.4 Solution: PURCHASES BOOK

Date Particulars Invoice L.F. Details Cost Input Input Input Packing Total
No. Value CGST SGST IGST and other
Charges
` ` ` ` ` ` `
2019
April 8 Subodh Brothers, Delhi
5 chests of tea @ ` 7,000 per chest 35,000
Less: 10% Trade Discount 3,500
31,500
Add: 12% IGST 3,780
35,280
Add: Packaging & Other Charges 500
35,780 31,500 ... ... 3,780 500 35,780
April 20 Siliguri Tea Agency, Siliguri,

West Bengal
15 boxes of tea @ ` 600 per box 9,000
Less: 10% Trade Discount 900
8,100
Add: 6% CGST 486
6% SGST 486
9,072
Add: Packaging & Other Charges 50
9,122 8,100 486 486 ... 50 9,122
April 30 39,600 486 486 3,780 550 44,902
1
Ledger
Dr. PURCHASES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2019 2019
April 8 To Subodh Brothers, Delhi 35,780 April 30 By Balance c/d 44,902
April 20 To Siliguri Tea Agency,
Siliguri 9,122
44,902 44,902
May 1 To Balance b/d
44,902
Dr. SUBODH BROTHERS, DELHI Cr.

2019 2019
April 30 To Balance c/d
35,780 April 18 By Purchases A/c 35,780
35,780 35,780
May 1 By Balance b/d
35,780
Dr. SILIGURI TEA AGENCY, SILIGURI (WEST BENGAL) Cr.

2019 2019
April 30 To Balance c/d
9,122 April 20 By Purchases A/c 9,122
9,122 9,122
May 1 By Balance b/d
9,122
Dr. INPUT CGST ACCOUNT Cr.

2019 2019
April 20 To Siliguri Tea Agency, Silguri 486 April 30 By Balance c/d 486
486 486
May 1 To Balance b/d 486
Dr. INPUT SGST ACCOUNT Cr.

2019 2019
April 20 To Siliguri Tea Agency, Silguri 486 April 30 By Balance c/d 486
486 486
Dr. INPUT IGST ACCOUNT Cr.

2019 2019
April 20 To Subodh Brothers, Delhi 3,780 April 30 By Balance c/d
3,780
3,780 3,780
May 1 To Balance b/d
3,780
2
Dr. PACKAGING AND OTHER CHARGES Cr.
2019 2019
April 8 To Subodh Brothers, Delhi 500 April 30 By Balance c/d 550
April 20 To Siliguri Tea Agency 50
550 550
Q.6 Solution: SALES BOOK

Date Particulars Invoice L.F. Details Cost Output Output Output Total
No. CGST SGST IGST
` ` ` ` ` `
2018
M/s. Stationery Mart, Delhi
Jan. 1
10 reams white paper @ ` 300 per ream 3,000
Add: 6% CGST 180
6% SGST 180
3,360 3,000 180 180 ... 3,360
M/s. Puran Chand & Co. Chandigarh
July 2
6 dozen pens @ ` 200 per dozen 1,200
Add: 12% IGST 144
1,344 1,200 ... ... 144 1,344
July 25 M/s. Rahim & Co., Varanasi
10 Drawing Boards @ ` 500 per piece 5,000
Add: 12% IGST 600
5,600 5,000 ... ... 600 5,600
July 30 M/s. Kay Cee & Co., Delhi
4 Portable Study Tables @ ` 5,000 per table 20,000
Add: 6% CGST 1,200
6% SGST 1,200
22,400 20,000 1,200 1,200 ... 22,400
29,200 1,380 1,380 744 32,704
Ledger
Dr. SALES ACCOUNT Cr.
2018 2018
July 31 To Balance c/d
32,704 July 1 By M/s. Stationery Mart, Delhi 3,360
July 2 By M/s. Puran Chand & Co.,
Chandigarh 1,344
July 25 By M/s. Rahim & Co., Varanasi 5,600
July 31 By M/s. Kay Cee & Co., Delhi 22,400
32,704 32,704
August 1 By Balance b/d
32,704
3
Dr. M/S. STATIONERY MART, DELHI Cr.
2018 2018
July 1 To Sales A/c 3,360 July 31 By Balance c/d
3,360
3,360 3,360
August 1 To Balance b/d
3,360
Dr. M/S. PURAN CHAND & CO., CHANDIGARH Cr.

2018 2018
1,344
1,344 1,344
August 1 To Balance b/d 1,344
Dr. M/S. RAHIM & CO., VARANASI Cr.

2018 2018
5,600
5,600 5,600
August 1 To Balance b/d 5,600
Dr. M/S. KAY CEE & CO., DELHI Cr.

2018 2018
22,400
22,400 22,400
22,400
Dr. OUTPUT CGST ACCOUNT Cr.

2018 2018
July 31 To Balance c/d 180 July 1 By M/s. Stationery Mart, Delhi 180
180 180
August 1 By Balance b/d 180
Dr. OUTPUT SGST ACCOUNT Cr.

2018 2018
July 31 To Balance c/d 180 July 1 By M/s. Stationery Mart, Delhi 180
180 180
4
Dr. OUTPUT IGST ACCOUNT Cr.
2018 2018
July 31 To Balance c/d 744 July 2 By M/s. Puran Chand & Co.,
Chandigarh 144
July 25 By M/s. Rahim & Co., Varanasi 600
744 744
Q.7 Solution: SALES BOOK

Date Particulars Invoice L.F. Details Cost Output Output Output Total
No. CGST SGST IGST
` ` ` ` ` `
2019
Hari & Co., Kolkata
Jan. 5
10 Tables @ ` 1,100 each 11,000
20 Chairs @ ` 1,000 each 20,000
31,000
Add: 6% CGST 1,860
6% SGST 1,860
34,720 31,000 1,860 1,860 ... 34,720
Jan. 10 M/s. Sharma & Co., Delhi
5 Almirahs @ ` 5,000 each 25,000
5 Stools @ ` 1,000 each 5,000
30,000
Add: 12% IGST 3,600
33,600 30,000 ... ... 3,600 33,600
Jan. 25 M/s. Sohan Lal & Bros., Kolkata
5 Tables @ ` 2,500 each 12,500
1 Revolving Chair @ ` 5,000 5,000
17,500
Add: 6% CGST 1,050
6% SGST 1,050
19,600 17,500 1,050 1,050 ... 19,600
78,500 2,910 2,910 3,600 87,920
Ledger
2019 2019
Jan. 31 To Balance c/d
87,920 Jan. 5 By Hari & Co., Kolkata 34,720
Jan. 10 By M/s. Sharma & Co., Delhi 33,600
Jan. 25 By M/s. Sohan Lal & Bros.,
Kolkata 19,600
87,920 87,920
Feb. 1 By Balance b/d
87,920
5
Dr. HARI & CO., KOLKATA Cr.
2019 2019
Jan. 5 To Sales A/c 34,720 Jan. 31 By Balance c/d
34,720
34,720 34,720
Feb. 1 To Balance b/d
34,720
Dr. M/S. SHARMA & CO., DELHI Cr.

2019 2019
33,600
33,600 33,600
33,600
Dr. M/S. SOHAN LAL & BROS., KOLKATA Cr.

2019 2019
19,600
19,600 19,600
19,600

2019 2019
Kolkata 1,050
2,910 2,910
2,910

2019 2019
Kolkata 1,050
2,910 2,910
2,910

2019 2019
3,600 Jan. 10 By M/s. Sharma & Co., Delhi 3,600
3,600 3,600
Feb 1 By Balance b/d
3,600
6
Q.10 Solution: PURCHASES RETURN BOOK
Date Particulars Debit L.F. Details Value Input Input Input Total
Note CGST SGST IGST
No. ` ` Cr. (`) Cr. (`) Cr. (`) `
2019
Ramesh Brothers, Delhi
April 6 5,000
Add: 6% CGST 300
6% SGST 300
5,600 5,000 300 300 ... 5,600
Sohan Brothers, Meerut 10,000
April 8
Add: 12% IGST 1,200
11,200 10,000 ... ... 1,200 11,200
April 17 Mahesh Brothers 2,000
Add: 6% CGST 120
6% SGST 120
2,240 2,000 120 120 ... 2,240
April 30 Purchases Return A/c ...Cr. 17,000 420 420 1,200 19,040
Q.12 Solution: SALES RETURN BOOK

Date Particulars Credit L.F. Details Value Output Output Output Total
Note CGST SGST IGST
No. ` ` Dr. (`) Dr. (`) Dr. (`) `
2018
Sohan & Sons, Delhi
July 1
2 Laptops HP @ ` 40,000 each 80,000
Add: 6% CGST 4,800
6% SGST 4,800
89,600 80,000 4,800 4,800 ... 89,600
July 2 Ramesh & Sons, Noida
2 ‘Ricoh’ printers @ ` 10,000 each 20,000
Add: 12% IGST 2,400
22,400 20,000 ... ... 2,400 22,400
July 25 Dinesh, Chandigarh
10 HP Desktops @ ` 20,000 each 2,00,000
Add: 12% IGST 24,000
2,24,000 2,00,000 ... ... 24,000 2,24,000
July 26 Ravi, Delhi (No Entry) ... ... ... ... ... ...
July 31 Sales Return A/c Dr. 3,00,000 4,800 4,800 26,400 3,36,000
Ledger
Dr. SALES RETURN ACCOUNT Cr.
2018 2018
July 1 To Sohan & Sons, Delhi 89,600 July 31 By Balance c/d
3,36,000
July 2 To Ramesh & Sons, Noida 22,400
July 25 To Dinesh, Chandigarh 2,24,000
3,36,000 3,36,000
3,36,000
7
Dr. SOHAN & SONS Cr.
2018 2018
89,600 July 1 By Sales Return A/c 89,600
89,600 89,600
August 1 By Balance b/d 89,600
Dr. RAMESH & SONS Cr.

2018 2018
22,400 July 2 By Sales Return A/c 22,400
22,400 22,400
August 1 By Balance b/d
22,400
Dr. DINESH Cr.

2018 2018
2,24,000 July 25 By Sales Return A/c 2,24,000
August 1 By Balance b/d 2,24,000
2,24,000 2,24,000

2018 2018
July 1 To Sohan & Sons 4,800

2018 2018
July 1 To Sohan & Sons 4,800

2018 2018
July 2 To Ramesh & Sons 2,400
July 25 To Dinesh 24,000
Q.14 Solution: JOURNAL

Date Particulars L.F. Dr. (`) Cr. (`)
2019
March 31 Trading A/c ...Dr. 42,875
To Purchases A/c 37,500
To Carriage Inwards A/c 375
To Wages A/c 5,000
(Being the transferred to Trading Account to determine gross profit)
Sales A/c ...Dr. 95,000
To Trading A/c 95,000
(Being the transferred to Trading Account to determine gross profit)
8
Trading A/c ...Dr. 52,125
To Profit and Loss A/c 52,125
(Being the gross profit transferred to Profit and Loss Account)
Profit and Loss A/c ...Dr. 7,650
To Discount A/c 150
To Carriage Outwards 600
To Bad Debts 750
To Salaries 3,600
To Trade Expenses 2,550
(Being the transfer to Profit and Loss A/c to determine net profit)
Discount A/c ...Dr. 175
Commission A/c ...Dr. 2,125
(Being the transfer of discount and commission)
Profit and Loss A/c ...Dr. 46,775
To Capital A/c 46,775
(Being the net profit transferred to Capital Account)

(i ) Trading A/c ...Dr. 32,000

(Being the gross profit transferred from Trading Account to Profit and Loss Account)
(ii) Profit and Loss A/c ...Dr. 14,500
To Capital A/c 14,500
(Being the net profit transferred to Capital Account)
(iii) Capital A/c ...Dr. 10,000
To Drawings A/c 10,000
(Being the capital with drawn for personal use)
(iv) Purchase Return A/c ...Dr. 7,000
To Trading A/c 7,000
(Being the purchases return entry passed)
(v) Trading A/c ...Dr. 6,000
To Sales Return A/c 6,000
(Being the sales return entry passed)

(i ) Interest Accrued ...Dr. 2,500

To Interest A/c 2,500
(Being the interest earned but not received)
(ii) Wages A/c ...Dr. 10,000
To Outstanding Wages A/c 10,000
(Being the wages due but not paid)
9
(iii) Prepaid Insurance A/c ...Dr. 1,500
To Insurance A/c 1,500
(Being the insurance paid in advance)
(iv) Manager’s Commission A/c ...Dr. 6,000
To Manager’s Outstanding Commission A/c 6,000
(Being the commission due to manager)
(v) Interest on Loan A/c ...Dr. 10,125
To Outstanding Interest on Loan A/c 10,125
(Being the interest due on loan but not paid)
Q.21 Solution:
Dr. CASH BOOK Cr.
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
` ` ` `
2019 2019
Mar. 1 To Capital A/c 50,000 ... Mar. 1 By Purchases A/c 5,000 ...
Mar. 5 To Cash A/c C ... 15,000 Mar. 1 By Input CGST A/c 300 ...
Mar. 10 To Shri Ramesh Chand ... 75,000 Mar. 1 By Input SGST A/c 300 ...
Mar. 14 To Shri Ramesh Cahnd ... 49,440 Mar. 2 By Computer 20,000 ...
Mar. 20 To Bank A/c C 17,000 ... Mar. 2 By Input CGST A/c 1,200 ...
Mar. 23 To Sales A/c 9,000 ... Mar. 2 By Input SGST A/c 1,200 ...
Mar. 23 To Output CGST A/c 540 ... Mar. 5 By Bank A/c C 15,000 ...
Mar. 23 To Output SGST A/c 540 ... Mar. 20 By Cash A/c C ... 17,000
Mar. 30 To Cash A/c C ... 5,000 Mar. 21 By Shyam Lal 16,500 ...
Mar. 25 By Salary A/c 2,500 ...
Mar. 28 By Rent A/c 1,500 ...
Mar. 28 By Input CGST A/c 90 ...
Mar. 28 By Input SGST A/c 90 ...
Mar. 30 By Bank A/c C 5,000 ...
Mar. 31 By Drawings A/c 500 ...
Mar. 31 By Balance c/d 7,900 1,27,440
77,080 1,44,440 77,080 1,44,440
April 1 To Balance b/d 7,900 1,27,440
JOURNAL
2019
March 14 Discount Allowed A/c ...Dr. 1,000
To Shri Ramesh Chand 1,000
(Being the discount allowed)
March 21 Shyam Lal ...Dr. 300
To Discount Received A/c 300
(Being the discount received)
10
PURCHASES BOOK
Date Particulars Invoice L.F. Details Cost Input Input Input Total
No. CGST SGST IGST
` ` Dr. (`) Dr. (`) Dr. (`) `
2019
March 1 Hari, Lucknow
5 Laptops @ ` 35,000 each 1,75,000
5 Desktops @ ` 25,000 each 1,25,000
3,00,000
2,55,000
Add: 6% CGST 15,300
6% SGST 15,300
2,85,600 2,55,000 15,300 15,300 ... 2,85,600
March 18 Shyam Lal, Delhi
10 Keyboards @ ` 1,000 each 10,000
10 Mouse @ ` 500 each 5,000
15,000
Add: 12% IGST 1,800
16,800 15,000 ... ... 1,800 16,800
March 31 2,70,000 15,300 15,300 1,800 3,02,400
SALES BOOK
Date Particulars Invoice L.F. Details Value Output Output Output Total
No. CGST SGST IGST
` ` Cr. (`) Cr. (`) Cr. (`) `
2019
March 7 Shri Ramesh Chand, Kanpur
2 Laptops @ ` 32,000 each 64,000
2 Desktops @ ` 24,000 each 48,000
1,12,000
Add: 6% CGST 6,720
6% SGST 6,720
1,25,440 1,12,000 6,720 6,720 ... 1,25,440

March 15 Jagdish, Kolkata
2 Laptops @ ` 35,000 each 70,000
2 Desktops @ ` 25,000 each 50,000
1,20,000
1,14,000
Add: 12 % IGST 13,680
1,27,680 1,14,000 ... ... 13,680 1,27,680
March 31 2,26,000 6,720 6,720 13,680 2,53,120
11
Ledger
Dr. CAPITAL ACCOUNT Cr.
2019 2019
March 31 To Balance c/d
50,000 March 1 By Cash A/c 50,000
50,000 50,000
April 1 By Balance b/d
50,000
Dr. PURCHASES ACCOUNT Cr.

2019 2019
March 1 To Cash A/c 5,000 March 31 By Balance c/d
2,75,000
March 31 To Sundries as per
Purchases Book 2,70,000
2,75,000 2,75,000
April 1 To Balance b/d
2,75,000
Dr. COMPUTER ACCOUNT Cr.

2019 2019
20,000
20,000 20,000
20,000
Dr. SHYAM LAL Cr.

2019 2019
March 21 To Cash A/c 16,500 March 18 By Purchases A/c 16,800
March 21 To Discount Received A/c 300
16,800 16,800
Dr. SALARY ACCOUNT Cr.

2019 2019
2,500
2,500 2,500
April 1 To Balance b/d 2,500
Dr. RENT ACCOUNT Cr.

2019 2019
1,500
1,500 1,500
1,500
12
Dr. DRAWINGS ACCOUNT Cr.
2019 2019
March 31 To Cash A/c 500 March 31 By Balance c/d 500
500 500
April 1 To Balance b/d 500
Dr. SHRI RAMESH CHAND Cr.

2019 2019
March 7 To Sales A/c 1,25,440 March 10 By Bank A/c 75,000
March 14 By Bank A/c 49,440
March 14 By Discount Allowed A/c 1,000
1,25,440 1,25,440

2019 2019
2,35,000 March 23 By Cash A/c 9,000
March 31 By Sundries as Per Sales Book 2,26,000
2,35,000 2,35,000
2,35,000
Dr. INPUT CGST ACCOUNT Cr.

2019 2019
March 1 To Cash A/c 300 March 31 By Balance c/d
16,890
March 1 To Hari 15,300
March 2 To Cash A/c 1,200
March 28 To Cash A/c 90
16,890 16,890
16,890
Dr. INPUT SGST ACCOUNT Cr.

2019 2019
March 1 To Cash A/c 300 March 31 By Balance c/d
16,890
March 1 To Hari 15,300
March 2 To Cash A/c 1,200
March 28 To Cash A/c 90
16,890 16,890

16,890
13
2019 2019
March 31 To Balance c/d 7,260 March 7 By Shri Ramesh Chand 6,720
March 23 By Cash A/c 540
7,260 7,260
April 1 By Balance b/d 7,260

2019 2019
March 31 To Balance c/d 7,260 March 7 By Shri Ramesh Chand 6,720
March 23 By Cash A/c 540
7,260 7,260
April 1 By Balance b/d 7,260
Dr. DISCOUNT ALLOWED ACCOUNT Cr.

2019 2019
March 14 To Shri Ramesh Chand 1,000 March 31 By Balance c/d
1,000
1,000 1,000

1,000
Dr. DISCOUNT RECEIVED ACCOUNT Cr.

2019 2019
March 31 To Balance c/d 300 March 21 By Shyam Lal 300
300 300
April 1 By Balance b/d 300
Dr. HARI Cr.

2019 2019
2,85,600 March 1 By Purchases A/c 2,85,600
2,85,600 2,85,600

2,85,600
Dr. JAGDISH Cr.

2019 2019
March 15 To Sales A/c 1,27,680 March 31 By Balance c/d
1,27,680
1,27,680 1,27,680

1,27,680
14
Dr. INPUT IGST ACCOUNT Cr.
2019 2019
March 18 To Shyam Lal 1,800 March 31 By Balance c/d
1,800
1,800 1,800
1,800

2019 2019
March 31 To Balance c/d 13,680
March
15
By
Jagdish 13,680
13,680 13,680
13,680
TRIAL BALANCE for the year ended 31st March, 2019
S. No. Particulars L.F. Dr. Balance (`) Cr. Balance (`)
1. Cash A/c .................................................................................... 7,900 ...

2. Bank A/c .................................................................................... 1,27,440 ...
3. Purchases A/c................................................................................... 2,75,000 ...
4. Computer A/c .................................................................................... 20,000 ...
5. Salary A/c .................................................................................... 2,500 ...
6. Rent A/c .................................................................................... 1,500 ...
7. Drawings A/c .................................................................................... 500 ...
8. Capital A/c .................................................................................... ... 50,000
9. Jagdish .................................................................................... 1,27,680 ...
10. Sales A/c .................................................................................... ... 2,35,000
11. Discount Allowed A/c......................................................................... 1,000 ...
12. Discount Received A/c...................................................................... ... 300
13. Hari .................................................................................... ... 2,85,600
14. Input CGST A/c................................................................................. 16,890 ...
15. Input SGST A/c................................................................................. 16,890 ...
16. Input IGST A/c................................................................................... 1,800 ...
17. Output CGST A/c.............................................................................. ... 7,260
18. Output SGST A/c............................................................................... ... 7,260
19. Output IGST A/c................................................................................ ... 13,680
Total 5,99,100 5,99,100

15

Q.2 Solution:: M/s. Birla Mills, Kolkata

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Q.2 Solution:: M/s. Birla Mills, Kolkata

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Q.

2 Solution: PURCHASES BOOK

Q.4 Solution: PURCHASES BOOK

April 20 Siliguri Tea Agency, Siliguri,

Dr. SUBODH BROTHERS, DELHI Cr.

Dr. SILIGURI TEA AGENCY, SILIGURI (WEST BENGAL) Cr.

Dr. INPUT CGST ACCOUNT Cr.

Dr. INPUT SGST ACCOUNT Cr.

Dr. INPUT IGST ACCOUNT Cr.

Q.6 Solution: SALES BOOK

Dr. M/S. PURAN CHAND & CO., CHANDIGARH Cr.

Dr. M/S. RAHIM & CO., VARANASI Cr.

Dr. M/S. KAY CEE & CO., DELHI Cr.

Dr. OUTPUT CGST ACCOUNT Cr.

Dr. OUTPUT SGST ACCOUNT Cr.

Q.7 Solution: SALES BOOK

Dr. M/S. SHARMA & CO., DELHI Cr.

Dr. M/S. SOHAN LAL & BROS., KOLKATA Cr.

Dr. OUTPUT CGST ACCOUNT Cr.

Dr. OUTPUT SGST ACCOUNT Cr.

Dr. OUTPUT IGST ACCOUNT Cr.

Q.12 Solution: SALES RETURN BOOK

Dr. RAMESH & SONS Cr.

Dr. DINESH Cr.

Dr. OUTPUT CGST ACCOUNT Cr.

Dr. OUTPUT SGST ACCOUNT Cr.

Dr. OUTPUT IGST ACCOUNT Cr.

Q.14 Solution: JOURNAL

Q.15 Solution: JOURNAL

(i ) Trading A/c ...Dr. 32,000

Q.16 Solution: JOURNAL

(i ) Interest Accrued ...Dr. 2,500

Dr. PURCHASES ACCOUNT Cr.

Dr. COMPUTER ACCOUNT Cr.

Dr. SHYAM LAL Cr.

Dr. SALARY ACCOUNT Cr.

Dr. RENT ACCOUNT Cr.

Dr. SHRI RAMESH CHAND Cr.

Dr. SALES ACCOUNT Cr.

Dr. INPUT CGST ACCOUNT Cr.

Dr. INPUT SGST ACCOUNT Cr.

April 1 To Balance b/d

Dr. OUTPUT SGST ACCOUNT Cr.

Dr. DISCOUNT ALLOWED ACCOUNT Cr.

April 1 To Balance b/d

Dr. DISCOUNT RECEIVED ACCOUNT Cr.

April 1 By Balance b/d 300

Dr. HARI Cr.

April 1 By Balance b/d

Dr. JAGDISH Cr.

April 1 To Balance b/d

Dr. OUTPUT IGST ACCOUNT Cr.

TRIAL BALANCE for the year ended 31st March, 2019

S. No. Particulars L.F. Dr. Balance (`) Cr. Balance (`)

1. Cash A/c .................................................................................... 7,900 ...

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