CASH ACCOUNT

Date Particulars J.F DR CR Balance

1-Aug capital account 200,000 DR. 200000
1-Aug purchase account 80,000 Dr.120,000
2-Aug sale account 30,000 Dr. 150,000
3-Aug received account 500 Dr. 150,500
5-Aug uzair account 17,500 Dr. 133,000
6-Aug charity account 300 Dr. 132,700
10-Aug rent account 1,200 Dr. 131,500
13-Aug salaries account 4,000 127,500
Dr. 230,500 Cr. 103,000 Dr. 127,500

capital account
Date Particulars J.F DR CR Balance
1-Aug cash account 200,000 Cr. 200000

purchase account
Date Particulars J.F DR CR Balance
2-Aug uzair account 20,000 - Dr. 20000
8-Aug cash account 80,000 Dr. 80000
Dr. 100000

sales account
Date Particulars J.F DR CR Balance
3-Aug Cash account 30,000 Cr. 30000

uzair account
Date Particulars J.F DR CR Balance
5-Aug Cash Account 17,500 Dr. 17500
12-Aug discount account 500 Dr. 500
purchases account 2,000 Cr. 2000
goods account 20,000 Cr. 20000
CR. 4000

Charity account
Date Particulars J.F DR CR Balance
6-Aug Cash account 300 - Dr. 300

Rent account
Date Particulars J.F DR CR Balance
8-Aug Cash Account 1,200 Dr. 1200
 salary account
Date Particulars J.F DR CR Balance
12-Aug Cash Account 4,000 Dr. 4000

commission account
Date Particulars J.F DR CR Balance
10-Aug Cash Account 500 Cr. 500
R. 200000

r. 150,000
r. 150,500
r. 133,000
r. 132,700
r. 131,500

r. 127,500
 TRAIL BALANCE
Sr. # Head of Account Ac.# Debit Credit
1 CASH ACCOUNT 127,500
2 CAPITAL ACCOUNT 200,000
3 PURCHASE ACCOUNT 100,000
4 SALES ACCOUNT 30,000
5 UZAIR ACCOUNT 4,000
6 CHAIRTY ACCOUNT 300
7 RENT ACCOUNT 1,200
8 SALARY ACCOUNT 4,000
9 COMMISSION ACCOUNT 500

237,000 230,500