Date Description Debit Account Debit Amount
Credit Account
Credit Amount
01-Apr Owner invested capital Cash A/c 100000 Capital A/c 100000
02-Apr Paid office rent Rent Expense A/c 10000 Cash A/c 10000
03-Apr Bought office furniture Furniture A/c 25000 Cash A/c 25000
04-Apr Service income received in bank Bank A/c 30000 Service Re 30000
05-Apr Paid salary via bank Salary Expense A/c 15000 Bank A/c 15000