Date

Particulars

L.F.

Amount (Dr.)

Amount (Cr.)

a)

Cash Account                                     Dr

To Capital Account

(For business started with cash)

5,00,000

5,00,000

b)

Furniture Account                            Dr

To Jai and Sons

(For Furniture purchased from Jai and Sons)

2,00,000

2,00,000

c)

Silky Brothers                     Dr

To Cash Account

(For payment made to silky brothers)

10,000

10,000

d)

Cash Account                          Dr

To Commission Account

(For commission received from Haryana Automobiles)

8,000

8,000

e)

Purchases Account                Dr

To Ramlal & Sons

(For goods purchased from Ramlal & Sons)

6,00,000

6,00,000

f)

Interest Account                      Dr

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