Exam_2023

Day Book
For 1-Apr-22

Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
1-Apr-22 Kotak Mahindra Bank Contra 1 10,000.00
Cash 10,000.00

1-Apr-22 Priya Payment 1 8,400.00

Discount Recieved 1,900.00
ICICI Bank 6,500.00

1-Apr-22 Sakshi Payment 2 30,500.00

Discount Recieved 500.00
ICICI Bank 30,000.00

1-Apr-22 Furniture Payment 3 50,000.00

CGST 4,500.00
SGST 4,500.00
ICICI Bank 59,000.00

1-Apr-22 Salaries Payment 4 20,000.00

Salaries outstanding 95,000.00
ICICI Bank 1,15,000.00

1-Apr-22 Electricity Payment 5 10,000.00

ICICI Bank 10,000.00

1-Apr-22 Telephone Payment 6 50,000.00

CGST 4,500.00
SGST 4,500.00
ICICI Bank 59,000.00

1-Apr-22 Ram Lal Receipt 1 1,34,400.00

Discount Allowed 16,400.00
ICICI Bank 1,18,000.00

1-Apr-22 Land and Buildings Journal 1 5,00,000.00

Bank Loan 5,00,000.00

1-Apr-22 Loan for building Journal 2 2,50,000.00

Debentures 2,50,000.00

1-Apr-22 Insurance Journal 3 7,800.00

Prepaid insurance 7,800.00

1-Apr-22 Depreciation on Plant and Machinery Journal 4 20,000.00

Plant and Machinery 20,000.00

1-Apr-22 Depreciation on Furniture Journal 5 16,875.00

Furniture 16,875.00

1-Apr-22 Ram Lal Credit Note 1 33,600.00

Sales Return 30,000.00
IGST 3,600.00

1-Apr-22 Priya Debit Note 1 2,800.00

Purchase Return 2,500.00
CGST 150.00
SGST 150.00

1-Apr-22 Ram Lal Sales 1 1,68,000.00

Sales 1,50,000.00
IGST 18,000.00

continued ...
Exam_2023
Day Book : For 1-Apr-22 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

1-Apr-22 R K Gupta Sales 2 1,90,400.00

Sales 1,70,000.00
CGST 10,200.00
SGST 10,200.00

1-Apr-22 Priya Purchase 1 11,200.00

Purchases 10,000.00
CGST 600.00
SGST 600.00

1-Apr-22 Sushila Purchase 2 12,000.00

Purchases 12,000.00