Adobe Scan 01 Oct 2023

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Bate

chapA Ledqer
Ledgeis 4he priacipal Book oPactoune
called
T is alsocalled. S bob kio? Pinal en
317
Fomat
Leclgeyc AlA c A
oateaoiculacr AmtziDe Poociiular C
Am49
t olsloho 220

obo paisa)
ToronsacHon8= Business starcted with cash
- Gioåds púnchased oP 3O,000.
aiRert kpduTona,oód
oto commision rec eived R
IO,0
UCashAlc
To capitol Ac
Dr
Lo0.o00

23Purchase AlC
To coSh AlC
30,000
30,0O
31Cash AlC So,o00
To Sles Alc So,ooo
4 Pen Alc 29,000
To cash Alc
Date
Pagr

5Coeeeaisio.
SlashAlcncDnAlo.000iL
To connmisio Alc
10,00O

Do.Gash Ac
|Oate PascticulorrAmAZDatelRaricularslAmt?
2019
2019
Apr
To capital Akh00,12 Ale0
Byipuchake Ald 2o,00o
3 To Sales AlC
So,000 |By ent Alc |29,00o
Tocommi Alco,o008oBu bal cld 110,000
LonL6o,000, L60,000
Transucions: Cusiness started with cash
: Pure hase goods o 20,000
oP So,000:
Salay paid 19,o00
UCash AC
To cipitol Ale soS
2) Pure hase AtC Dr 3o,000
To cash Alc 30,00 0

31Cash AIC
To Sales Al So,o00
5 Salamy Ale 10,000
To caSh AlC lo,oo0
DakePuccHculotaAmDote
219
PaHuiamEA
2619o12
Apr Am
To copiBalA .o0,0od2By
PurthaseA a0.000
54n3Tosales Acso,o0d4 By salemy Alco,0a0
May hso,Do0 L10,000
1Tobaltbld Mo,.0o So.0DD
000.00 31A 29o2 o

D00 00 Dato Raricwanr eLAmtOute Poohculgr PAmtT


2019 2019
22a nApr20302
30 To balcd ,o0,000) Bu
By cash Al
02 th,00,900 May L09,00 0
By bal bld 00,000
Dr Oon co.Rurchase Ac
lDate lPor icalorÁ AmtDatelPusicular AmtT
12019 2019
Apr IAPY
2 To coshAK0,000 20 By balcld Bo,o00

Aug 30,0000 3o.o00


29lo2oll

31A wiolo
Date
Page

D Salay Ala
Date RacHeularsArn4 oteeiculaecieAmtz
2019
|2019
Ap
To ash Ale Ap
o,0003o By balctd. to.o00

Aug o,00 lo,000


To bal bld o,000:
Poractical Problems 2iV

Cash AIc
IDotePariculan AmtDete articularAm!z
2019 12019 bllpd
Jan aon.Jan
ToicapitalAk
30To sales AlC
o.0002Sypuxchase AA 3,600
S,o00 31 31 Byoages AIC 400
By baleld 1,000
emmAfebafy
To bel bld o00

Date Paricular le Amt


CapitalACA o2
Date ParticulAr Am+z
2019 o20g
Jan 90Janld
31To bal cld By cash Ale JA,000
la0onfeb l0,000
By bal ble
Pape

Dv
DuscchbSeAlc
aalDaleiPciculam AmtDateParieulon Amt
2019

295To cash AIC Gyibal ctd


Feb
3,600
To bol bld LG600
Vilkas AlGaon
Date PoriculaèAmt7 Ogtearticulac
2019 Am+
Jan 2619

31 To baleld L,AOO
Bpurchase Akl3,000
3,000Feb
3.000
MA 23noat

oatePerHeulor
20)9
HAmtOute PerHulyriAmd
dotQo19 bli iod T
Jan Jan
To Salos Ac 2, Lo0gig Bu Barnk AG000
Feb 240o r e 2400
b/d bol ITo
Feb
clo bol By 31 LoD AIC caSh To 31
Jon
1920 2619
AmParrHculor lorAmk
Dete Poorhcu Date
600 blcl bal B
Feb 600
600 clo bal To 3|
o Vikas 1n
y19ToBhushonAk
20)9 2019
Pariculor lHAm+ãibateOoatelPoricular
BankAlC
00
bld bal Ay
Feb
00 400 7,
d
400 A, Bhushon &u 400/7, balt 31To
kon2013 2019
mDatePocchcu
Am DatelPrcicubc
AIC Sales
Page
To the books oP Supgna e
Apron a's Alc
DotePorHcular AstDo te oriculat Amt
2019 201
Jon d9alboJon
T bo bfd. 60,0001 By Sales rehAeL3 Sa
T6 sales Alc,soo. By Banlk
Banlk Alc
AlC So,00D
1 To SalesAl no00 30 Bu cash Al 3,000
20Bydlisiount:so
allawed AlC
O8SSOo

cash Alc 33,000


O1s- Allo Alc 1SO
To Apetna's AL 84,SO
ASset DehitGalances
balonce a0cm
liobiliHes core it balance: cr/= D
:
Capita cmedliA bo lonce = fce0
ToLomecneci
Expense =
holunte E( Dor
AeeDebit batnce r/co
CO6

Sosh Al
Date
PoricuiorElAm&Date Poriculo Amt
6ah2019cot ot9019
Aug Aug
2oSales Alc,00o Bu Ren4 AleuAa,00D
TATo Sale Alc 4Soo 4 BaElect BN
BilN AICsoo
19 To Seop Ak hsoo Bu Bonk Ac 2,000.
By
10 Bu Table AlC |2/600

31 Bu
By bol cld 2,000
Sept l4,000
ITo bal b/2,008
bd

BunkAlc
loate oriculoÉAm Date ParHculomuF Am4 &
2019 2019
600,01 Ayg. Aug
bo capitol By Investnent AE S,1S0
To cash AlC 2,0006
By crowing Ale
27 To Cush AJC
Aychouing Alc 3,000
31 By bal cld 812S O
46SO0
sept
To bal bld 13,500
Date

Pocha&e AL
Date DoiHculoc
2019 AAmkDato
2019
RericulcrA Am
Aug Aua
2ToASsem Ale12,soo)By bol
sept 13,so0Ad cl3.so
13.13,SS00
To hal blol
13,s0o

lDate OnBalesA
riculay iA+Da teAeolusirooto
2019
Aug 2619 Paricularo An+E
3 |8 bal cd o00$Au Bcash AC 3000
3,000TAB cask AIC
o027 BuBy discount 4,Soo
Soo
alloLiecl AC
sep 13.000
By bal bld 13,000
Oate Poricula capitol Alcd Lod o
2019 Amtate
o2og
Poriculon Amt
31To bal d faAugiolaio
eblho,oo By Bank Aging
4O,oSO.
40,000

o2
Date
Page.

>Oatel Pumiculon Flbebitznedibz


2019
Feb
1S(ash Ale Oo ,o, 000
PurchuSe Alc Do 2o, 000
To Kedar's lo n Alc So,o00
To cap teol Alc y40,000
|CGeing husines s stortech)
SAdvace to Mohan Ale
To cash Al
|(Being oder placeol oncd puid
odvakce to Mahon
staionery Alc Dr H, Soo
To c s h l 4,Soo
(Being sAutane purehasel)
n Aduesisment Ac
12 2,000
lo purchase AIC 2,000
Beinypaid or Qcuerckisent
IM dev's Alc
To cash Alc 400

beGeing
hal aaid
oP Mor Dev)
reight an
24 Purchuse AlL
To cus h 1,SoO
To ucva nce rom Moha n A
(Beinggoods meceived )
27 PucKase AlC S600
To Shelkhr Alc
oumchoseo on cared)

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