Simpler Version:
Particulars
Debit (INR)
Credit (INR)
Cash in Hand
5,000/-
-
Cash at Bank
-
2,00,000/-
Sales
3,00,000/-
-
Purchases
80,000/-
-
Sundry Debtors
30,000/-
-
Sundry Creditors
-
14,000/-
Capital A/c
100,000/-
-
Total
5,15,000/-
5,15,000/-
Same Version:
Particulars
Debit (INR)
Credit (INR)
Cash in Hand
5,000/-
-
Cash at Bank
-
2,00,000/-
Sales
3,00,000/-
-
Office Rent
2,000/-
-
Drawings
22,000/-
-
Purchases
80,000/-
-
Sundry Debtors
30,000/-
-
Carriage Inwards
3,000/-
-
Stock
18,000/-
-
Sundry Creditors
-
14,000/-
Employee Salary
25,000/-
-
Bills Receivables
22,000/-
-
Marketing Expenses
5,000/-
-
Bills Payables
7,000/-
-
Insurance Paid
2,000/-
-
Capital A/c
100,000/-
-
Furniture and Fixtures
7,000/-
-
Total
5,97,000/-
5,97,000/-
More Complex Version:
Particulars
Debit (INR)
Credit (INR)
Cash in Hand
5,000/-
-
Cash at Bank
-
2,00,000/-
Sales
3,00,000/-
-
Office Rent
2,000/-
-
Drawings
22,000/-
-
Purchases
80,000/-
-
Sundry Debtors
30,000/-
-
Carriage Inwards
3,000/-
-
Stock
18,000/-
-
Sundry Creditors
-
14,000/-
Employee Salary
25,000/-
-
Bills Receivables
22,000/-
-
Marketing Expenses
5,000/-
-
Bills Payables
7,000/-
-
Insurance Paid
2,000/-
-
Capital A/c
100,000/-
-
Furniture and Fixtures
7,000/-
-
Rent Paid in Advance
10,000/-
-
Interest Received
1,500/-
-
Bad Debts Written Off
2,500/-
-
Depreciation on Furniture and Fixtures
1,000/-
-
Total
5,98,000/-
5,98,000/-