Journals

Journals
In The Books Of Kapoor Software Ltd.
Date Particular L.F. Dr.Amt Cr.Amt
Jun-01 Bank A/c Dr. 60000
To Capital A/c 60000
{Being Intridused Capital Vinay and Sheela}

Jun-01 Bank A/c Dr. 25000

To Bank Loan A/c 25000
{ Being Borrowed Loan From Canara Bank }

Jun-02 Office Rent A/c Dr. 2500

To Bank A/c 2500
{ Being Rent paid of month June}

Jun-06 Computor A/c Dr. 40000

To Bank A/c 15000
To Computor A/c Payble 25000
{ Being Computor Purchased on EMI }

Jun-08 Supplies Goods A/c Dr. 3900

To Gupta A/c 3900
{ Being Goods From Gupta }

Jun-10 Bills Recievables A/c Dr. 29200

To Revenue From Services A/c 29200
{ Being Revenue resived from Services }

Jun-16 Gupta A/c Dr. 3900

To Bank A/c 3190
To Defective Suplies A/c 710
{ Being paid payment to supplier }

Jun-19 Bank A/c Dr. 14100

To Reseivable A/c 14100
{ Being bill resived by Chaque )

Jun-20 Bills Resievable A/c Dr. 19400

To Revenue from Services A/c 19400
{ Being revenue resived from Srvices}

Jun-23 Bank A/c Dr. 9800

To Advance Income A/c 9800
{ Being revenue resived In advanced }

Jun-27 Defective Supplies A/c Dr. 710

To Bank A/c 620
To Discount A/c 90
{Being Discount resived on defective supplies}

Jun-28 Bank A/c Dr. 7100

To Reseivable A/c 7100
{ Being payment resived by Chaque }
Jun-29 Bank Loan A/c Dr. 14000
Intrest on Loan A/c Dr. 340
To Bank A/c 14340
{ Being paid loan with intrest }

Jun-30 Salary A/c Dr. 16500

To Bank A/c 16500
{ Being Salary Paid of Assistance }

Jul-01 Office Rent A/c Dr. 2500

To Bank A/c 2500
{ Being Rent Paid Of Month July }

Jul-01 Electricity Bill A/c Dr. 450

To Bank A/c 450
{Being Electricity bill paid of month june }

Jul-04 Supplies Expences A/c Dr. 1410

To Suplies A/c 1410
{ Being Paid Inventory to supplies}

Jul-05 Computor A/c Dr. 8333

To Bank A/c 8333
{ Being Paid Computor EMI }

Total 258693 258693

 Ledger Accounts
In the Books Of Kapoor software Limited

Dr. Bank A/c Cr.

Date Particular Amt Date Paticular Amt
01-Jun To Capital A/c 60000 02-Jun By Office Rent A/c 2500
01-Jun To Bank Loan A/c 25000 06-Jun By Computer A/c 15000
19-Jun To Reseivable A/c 14100 16-Jun By Guptas A/c 3190
23-Jun To Advance Income 9800 27-Jun By Defective Supplies A/c 620
28-Jun To Reseivable A/c 7100 29-Jun By Bank Loan A/c 14000
29-Jun By Intrest On Loan A/c 340
30-Jun By Salaries A/c 16500

By Balance c/d 63850

Total 116000 Total 116000

Dr. Caital A/c Cr.

Date Particular Amt Date Particular Amt
01-Jun By Cash A/c 60000

To Balance c/d 60000

Total 60000 Total 60000

Dr. Bank Loan A/c Cr.

Date Particular Amt Date Particular Amt
29-Jun To Bank A/c 14000 01-Jun By Cash A/c 25000

By Balance c/d 11000

Total 25000 Total 25000

Dr. Computer A/c Cr.

Date Particular Amt Date Particular Amt
06-Jun To Bank A/c 15000
To Computer A/c 25000
By Balance c/d 40000

Total 40000 Total 40000

Dr. Supplies A/c Cr.
Date Particular Amt Date Particular Amt
08-Jun To Supplies Payable 3900 04-Jun By Supplies expences A/c 1410

By Balance c/d 2490

Total 3900 Total 3900

Dr. Supplies Payable A/c Cr.

Date Particular Amt Date Particular Amt
16-Jun To Bank A/c 3190 16-Jun By Gupta A/c 3900
16-Jun To Defective Supplies 710

Total 3900 Total 3900

Dr. Defective A/c Cr.

Date Particular Amt Date Particular Amt
27-Jun To Bank A/c 620 27-Jun By Defective Supplies A/c 710
27-Jun To Discount A/c 90

Total 710 Total 710

Dr. Revenue From services A/c Cr.

Date Particular Amt Date Particular Amt
10-Jun By Bills Receivables A/c 29200
20-Jun By Bills Receivable A/c 19400
To Balance c/d 48600

Total 48600 Total 48600

Dr. Bills Reseivable A/c Cr.

Date Particular Amt Date Particular Amt
10-Jun To Revenue From Services 29200 19-Jun By Bank A/c 14100
20-Jun To Revenue From Services 19400 28-Jun By Bank A/c 7100

By Balance c/d 27400

Total 48600 Total 48600

Dr. Income Receved In Advance A/c Cr.
Date Particular Amt Date Particular Amt
23-Jun By Bank A/c 9800
To Balance c/d 9800

Total 9800 Total 9800

Dr. Discount Received A/c Cr.

Date Particular Amt Date Particular Amt
27-Jun By Defective Supplies 90
To Balance c/d 90

Total 90 Total 90

Dr. Office Rent A/c Cr.

Date Particular Amt Date Particular Amt
02-Jun To Bank A/c 2500
By Balance c/d 2500

Total 2500 Total 2500

Dr. Intrest on Loan A/c Cr.

Date Particular Amt Date Particular Amt
29-Jun To Bank A/c 340
By Balance c/d 340

Total 340 Total 340

Dr. Salaries A/c Cr.

Date Particular Amt Date Particular Amt
30-Jun To Bank A/c 16500
By Balance A/c 16500

Total 1650 Total 1650

Dr. Electricity Bill A/c Cr.

Date Particular Amt Date Particular Amt
30-Jun To Electricity Expences A/c 450
By Balance c/d 450

Total 450 Total 450

Dr. Electricity Bills Payable A/c Cr.
Date Particular Amt Date Particular Amt
01-Jul By Electricity expence 450
To Balance c/d 450

Total 450 Total 450

Dr. Supplies Expense A/c Cr.

Date Particular Amt Date Particular Amt
30-Jun To Supplies A/c 1500
By Balance c/d 1500

Total 1500 Total 1500

 Trial Balance
Praticular Debit Amt Credit Amt
Bank A/c 63850
Capital A/c 60000
Bank Loan A/c 11000
Computer A/c 40000
Computer A/c Payable 25000
Supplies A/c 2400
Revenue From Services A/c 48600
Bills Reseivable A/c 27400
Income Resived in Advance A/c 9800
Discount Reseived A/c 90
Office Rent A/c 2500
Intrest On Loan A/c 340
Salaries A/c 16500
Electricity A/c 450
Electricity Bill Payable A/c 450
Supplies Expences A/c 1500

Total 154940 154940

 Profit And Loss Account
Dr. Cr.
Expences Amt Income Amt
Office Rent 2500 Revenue From Services 48600
Intrest on Loan 340 Discount Resived 90
Salary 16500
Electricity Expences 450
Supplies Expences 1500

Net Profit 27400

Total 48690 Total 48690

 Balance Sheet
Liabilities Amt Assets Amt
Capital Computers 40000
Vinay :- 30000 Bank A/c 63850
Sheela :-30000 60000 Supplies 2400
Net Profit 27400 Bills Reseivable 27400
Computer payable 25000
Advanced Income 9800
Electricity Bill payable 450
Bank Loan 11000

Total 133650 Total 133650