by Cheque No. 765428 Apr. A part of existing stock set a side for usage as , office furniture Apr. Salary for the month paid by Cheques Cheque No.
765429 to Aditya , Cheque No. 765430 to Bimal ( one-fourth of advance , adjusted) Cheque No. 765431 to Smith , Cheque No. 765432 to Sunil , Apr.
Payment of telephone bill by Cheque No. 765433 , Apr. Paid for wages by cash , The database state pertaining to Accounts and Employees table is as given below : Accounts Code Name Type 110001 Capital Account 221019 Jain & Co. 221020 Jayram Bros.
222001 Bill Payables 411001 Furniture Account 411002 Office Fittings 412002 Plant and Machinery Account 621001 Kemp & Co. 621002 Kumble & Sons 631001 Cash account 632001 Bank account 641001 Salary in advance account 641002 Advance to salesman 642001 Bills receivable 651001 Drawings 711001 Purchases 711002 Purchases returns 711003 Carriage inwards 711004 Fuel, power and electricity 711011 Wages 712001 General expenses 712002 Rent account 712003 Salaries account 712004 Discount account 712005 Adverisement 712006 Entertainment 712007 Travelling 712008 Boarding and Lodging 712009 Communication expenses 712010 Insurance 811001 Sales account 811002 Sales returns Account Type CatId Category Expenditure Income Assets Liabilities Employees EmpId Fname Minit LName Address PhoneNo SuperId Aditya K Bharti Bimal S Jalan Smith K John Sunil K Sinha The solution based on Model-I which lends support to Transaction Voucher with one Debit and one Credit as shown in figure . , shall appear as follows : Vouchers vNo Debit amount vDate Credit narration AuthBy PrepBy Rs. 631001 , , Apr.
110001 Commenced business with cash 632001 , , Apr. 631001 Deposited into bank 711001 , , Apr. 632001 Purchases from R.S & Sons 711003 , Apr. 632001 Paid to M/s Nahar Transports 712002 , Apr.
632001 Paid rent for April, 711001 , Apr. 631001 Goods purchased from R.S. & Sons 711003 , Apr.