1.Purchase Of Goods
-Purchase of goods for cash purchase A/c Dr To cash A/c
-purchase of goods for credit purchase A/c Dr
creditors a/c
2.sale of goods
-for cash cash/bank a/c Dr to sales a/c -for credit debtors a/c Dr To sales a/c
3.cash introduced in by the proprietor into business cash a/c dr to capital a/c
4.cash paid into bank bank a/c dr to cash a/c
5.furniture bought for cash furniture a/c dr to cash a/c
6.goods sold to X x's a/c dr to sales a/c
7.rent paid in cash rent a/c dr to cash a/c
8.salary paid in cash salary a/c dr to cash a/c
9.asset sold for cash cash a/c dr to asset a/c
10.commission recieved cash a/c dr to commission a/c
11.cash withdrawn by proprietor drawings a/c dr to cash a/c
***journal entries to be passed on issue of equity shares at par :)
-to call the uncalled amount
equity share capital a/c dr
to equity share final call a/c
- to recieve the amount on final call
Bank a/c dr
equity share final call a/c
to issue any new shares to carry out redemption
bank a/c dr to
equity share capital a/c
to to transfer any amount from divisible profit to capital redemption reserve account.
Divisible profit a/c dr
to CRR a/c
to redeem equity shares
equity share capital a/c dr
to Equity share holders a/c
to pay shareholders
equity share holders a/c dr
to bank a/c
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