Journal Proper Debit Credit Apr. Furniture A/c , To Quality Furniture A/c , (Purchase of furniture on credit) Apr. Burari Ltd A/c To Discount A/c (Discount received) Apr. Stationery A/c , To Mohit Mart A/c , (Purchase of Stationery items on credit) Kochhar A/c , To Discount A/c , (Discount received) Total , , Cash Book Particulars L.F.
Apr. April Capital , , C , C , Furniture , % Loan , Land , C , , Ramneek , Stationery , C , Miscellaneous expenses , C , C , Rent , Advertisement , C , , Electric , charges Burari Ltd. , C , Drawings , Telephone , charges Insurance , Handa Co. , Kochhar & Co.
, Balance c/d , , , , , , , , May Balance b/d , , The recorded transactions will be posted in the ledger. Capital Account Apr. Balance c/d , , Apr. , , , , , , % Loan Account Balance c/d , April , , , Ramneek’s Account Apr.
, April10 Sales return Apr. , April21 , , , Sales Account Apr. , Sundries , , Furniture Account Apr. , Balance c/d , Apr.
Quality , Furniture , , Land Account Apr. , Apr. Balance c/d , , , Purchases Account Apr. , Apr.
Apr. , Sundries , , Stationery Account Apr. , Apr. Mohit mart , , Miscellaneous Expenses Account Apr.
Rent Account Apr. , , Advertisement Account Apr. , , Electric Charges Account Apr. , , Drawings Account , , Telephone Charges Account , , Insurance Account , , Quality Furniture Account Balance c/d , Apr.
Furniture , , , Mohit Mart Account Balance c/d , Apr. Stationery , , , Purchases Return Account Sundries Handa Company Account , Apr. , , , Burari