Page 116 - Agri-Business Management Handbook
P. 116
L01 Capital account
Debit Credit
Date Particulars F
May 21 Balance C/D Amount Date Particulars F Amount
May 1 40,000
40,000 Bank L02 40,000
40,000
40,000
May 22 Balance B/F
L02 Bank account
Debit Credit
Date Details F Amount Date Details F Amount
May 1 Capital
Loan L01 40,000 May 1 Fittings L05 16,000
15 Shah
17 L11 140,000 7 Purchases L06 12,000
L10 7,500 21 CMC Motors L05 70,000
21 Balance B/F 89,000
187,500
187,500
22 Balance B/F 89,500
L03 Fittings account
Debit Credit
Date Particulars F Amount Date Particulars F Amount
May 2 May 21 Balance C/F
Bank L02 16,000 16,000
16,000 16,000
May 22 Balance B/F 16,000
L04 Delivery Truck account
Debit Credit
Date Particulars F Amount Date Particulars F Amount
May 5 CMC Motors L0S 200,000 May 21 Balance C/F 200,000
200,000 200,000
May 22 Balance B/F
200,000
L05 CMC Motors Account
Debit Credit
Date Particulars F Amount Date Particulars F Amount
May 21 May 21 Delivery Truck L04 200,000
Bank L02 200,000
21 150,000 200,000
Balance C/F 200,000 150,000
22 Balance B/F
59AGRI-BUSINESS MANAGEMENT HANDBOOK |
