Machinary
Date Details Amount Date Details Amount
1-Apr To Capital 300,000
14-Apr To Cash 10,000
Total 310000 0
Naresh
Date Details Amount Date Details Amount
4-Apr By Purchases 40,000
16-Apr To Purchases Returns 2,000
18-Apr To Bank 20,000
Total 22000 40000
Grag bros.
Date Details Amount Date Details Amount
15-Apr To Sales 30,000
25-Apr By Bank 20,000
Total 30000 20000
Furnitue
Date Details Amount Date Details Amount
1-Apr To Capital 100,000
Total 100000 0
Sales
Date Details Amount Date Details Amount
6-Apr By Cash 70,000
15-Apr By Grag Bros. 30,000
Total 0 100000
Purchase return
Date Details Amount Date Details Amount
16-Apr By Naresh 2,000
Total 0 2000
Cash
Date Details Amount Date Details Amount
1-Apr To Capital 100,000
6-Apr To Sales 70,000 1-Apr By Purchases 55,000
20-Apr To Bank 10,000 12-Apr By Bank 80,000
14-Apr By Machinary 10,000
28-Apr By Salary 100,000
30-Apr By Cash 400
30-Apr By Purchases 1000
Total 180000 246400
Bank
Date Details Amount Date Details Amount
12-Apr To Cash 80,000
25-Apr To Grag Bros. 20,000 18-Apr By Naresh 20,000
30-Apr To Cash 400 20-Apr By Cash 10,000
Total 100400 30000
Salary
Date Details Amount Date Details Amount
28-Apr By Cash 10,000
Total 10000 0
Purchases
Date Details Amount Date Details Amount
1-Apr To Cash 55,000
4-Apr To Naresh 40,000
30-Apr To Cash 1000
Total 96000 0
Capital
Date Details Amount Date Details Amount
1-Apr By Machinary 400,000
1-Apr By Furniture 100,000
1-Apr By Cash 100,000
Total 0 600000