Module- 3

Pwnchase A;G 0,D

Accoundin4
TO omAJe
*Acteunling oteas
S a l s in Cash 2,00, 000
2Analys iansalaon 2,00, 00
2,00,00
Cosh A|
panJouhnal tntnits
hat Innnal intrits TO Salts Ac

f u p a unndinsted Tual Inties

HaueAdintin9 Jewina intries fent poid: 10,000
uepwne Adinted Trial Balane ent A
16,000

tpoune inancial Statuments

TD Cash AC
pM CIbsi tntri
>mpou fest elos ing Trial Balane Salany faid- 25,0DD
uats and luk Rekouing tnes DA * 95,000
Salony Al
* Jwna Enbrits - TD CashAJc

0stoted sasineu with cash - 50,00 ight laid- 10,000

DA 10, 000

Cash Al Iight A
S0, 0U0 o Cash A
TOCa Ale
fwnchase geodsnm lam-10,00
 Ha chins wichased-So, 00o 59,0
stanlus
muints wi. cmw
Mashine A DA S0, 000 50,900

Ceh A 50,000
TO Couh A| 0,030
(8 P lant lwichasco-2S,00o
(13 Puhaus gss da tu Cash: 20,0 09
Plant AJC 2S 0o00 20,000
TO Cash A|C 2 ,000P fwwha At_ 20,000
CaahA]C
Sale Hachinuny 40,000 unchase jwunitunsn cash-_17,200

DA OUO
Coush A| wnitun AL
12,000
TO Hachi ny 40 ,0 00

(1 altu- 10 000 Aiscounl- 10 nbasb 12,bu0

uwhane 9a0ds aM
1000
Cash AL Pwuhau AlL M 12,000

TO Sale A L0,00D
(1 faid to Sbhash6,000
Salu 10000 THade oiswunt. -101
Sashaah A; DA 6,000
nsh lc 000
000
 Carh
)Piarnuhast gotd m Ka on I, 500 , 10,090wwww.
6intas aAattd i t h 2o,09o c
otu
uchnat A 30,00 Haehintny 10,000
le Cash AJc
20,0
Csh A 10,000
ash 0,D0O wri twu At
Hachneu g A 30, 00
Hachi n
4oc
Hachtnt AL_ 90,000
e Cash ALe
20,000
A 25,00on 2,0oo Tha
(19 faid int 5D0 Pwnthou ed go0ds puam
3,000

Rent Ae fwnch aas A 2%

500 o AA *e
T0 Cash A c S U0

0 eecivr d Sntorui um Banu l00

Cash A|t
30,000
000 30
bank ALL
1000
nt: lttivtd A|c
(9 ExpanseL n soale 3,000
Buiciaton bh Hachinuvy- 10
txpensei on sale A]t 3000
Dep Ajc DA 2000 TO Cash A
TO HACh ny Ae
 30,000 DA
2 wnitwie iChate Cash Ac 30 D0
bA Jwnitwu A1- HO,000
wniluu A]e 30,00O DA
Plont A1
70 Cash AC 30,0000 Stoc
1,00,00
Jo Cap A|C_
6 Hachinny fmchased 10,000 o*0
dam n ond Och mal
Hachinny AL DA 00 (3 wnth osed gods uom
n o0
nsh diLLaunt ,0 0D
TO Cod h AJ 10 , o00 S,00D
55,00
Pwnchose AlC_ 50, 00
(29) Sale e Hachinvy 15,000 Jo Cash A]C
Rerel Ale
Jo sitount
Cash AlC 1S,T00
TD Sale Hatdhinuuy IS,oro_
32 faid to sohon -5,000
An 00d 5,00D DA S,000
29) xpensu tn Sohan A]t S,0-
Jo CoahA]
AnSIngs A
DA
5,000
TO Coh Ae 5,000 Hoou- 1210 00_

)Received many m

34M stande.d busines4 with 25,000 Cosh ;30 000 Cash A\L 2,000
12,
ww 40,000 plant & S,000 &tocde TO Wo A\

P T 0
 ($9Ren! paio f ie Ldlding 4.000 haa
uidsd
Rent Ae PA 4P00 ttd 3,000
AhAwing DA 3100
TO Csh le fnehoses AC
2599

22

(ES) ichas ocls m Mr A sn 01 duie 5000 T DisCunt Rttd A]

(39 8nds AMd io Hn. y 10,00U

Pwiehast AE bA S00 0_
TO A's Ae A
TO Dise. pecd: A

36Sa-d qmds Ramuh: d0,000 d)Rent nitd 200

Lamish Ae DA
20, 0'00_ CAAh AL DA 21000
TU Sales ke To Rnt ned ]C

3 Sald Joods_sn nsh 5,000 at A discount 4 L00, 41)Saloms_faid 5,060

A 5,000
Saloy
Cash t 4,000 TD Cash &
Dise. di A4e_
T Sal es e 40)Stoieney paid 5000

5,0b0
Statibneny 5,000D
 3) Jneiht paid2,000
Led g
Jnight al DA 210 00
1 Cash Ae Auinilion lcdgen
21tt statement
4o ds pmchosed om y 25,000 ua&uMmauy a nors
4 Jag a/c uiahiy, exptLE
piu n , asui,
0a
taken place dwing_a
givn puiod 1
Pwichase Ae hi has knewnAPs
ú
TO Cash Me Aheu huu nut ktudgur
beo ale
4nd ld to nA B0,000 ut nuived pastial paymun lbwchant udgun
10,000
TMauacisn->Jeurnal
- ledge
Cnsh AJc Da 10,00o
A's AC D 200 00
utitiu | e s udgeni
TO Sales A|C_ 30,000
*_quick inyaemad iern ahwk
a
patieaa accounE
6 Sonahien geod 2,c00 to
get au infozmaion abo6t pov
d g ale helps
account uke 6als, pichauCs, machinny ttt: at aga
A 2000
onatten Alc
TO 2000
Centel usiness thas adiens
bven

Inem the udger balan ces axtnacke , a thuungh ana

accounE balonues can be made wich helfs kawe
A is 10,01p 8 the amb. ntcd }a inswana u sto w

DA S000
Inswnon cleimgdafe S,0000
To Pnchast A}e
 Diatinciion butwn jewinl lkdgo sirg dn
t

ual
m4h
hiiu
Punt
he
lailitntig lr dgts
8ass Jswinal
dgen r
tviol bolanit .
".Apts
net arye o tht
A5unee d o u m ,
hasu
nal tnt i t -

0 Reeonding As 9 when lnansottiont h ldgen tnnia dn

takt place tntuies 1 b e pasfcd Afhu n Me ntieth
the jsurnal an
s ting
the b4 t
same da at
Baai d
n

made un jewnal- envits

made on he has urnal ntrits
end sLuie pvod Cowite dotunents

6uch 0
wceky octni et paiien s
an

ale
epcialy when subsi d ()Nek_ pasidien Net puitisn o on
on be ostu
iaine-

Connet he ausceM tained alc

beels ou MAlntaine

Stage eodg swannl Rudng n thedgn

i tht sttond stage,ui Potadwre Pastlng
dene on the baaú e he debit i vudit item uem
enhiu made un jeuxnal nE puoccs anujuming
theisurnd to the kda ale u
called pssting
Erbii a/u made
0dun Eni a7e mgdc n dht
CCoundwise
The
puece duwe pasting uom jatnal to
tedger i a
jetlo
eLoweing chouenetogical vidon,ie.
daltuise the udu the n d enbry
Locake Ahe ledgn al¢ ihat is debited in
oCcuuienoe -Rezomd the dalt the biansactien tn tht dale celeumn in
the dabit side h a t alt
(4 oCCAS The_protes utordinqun he proteas a uumduig u name the a|e oudi ked in Hhejownal ith_
Retond the
E n Colled tuznoling. the tdgu u called The pheix " un pooitulaus Celoumn
Recoid the oamannt th n the 'amount cotbumn
debi
Locate the ledgoi ale dhat u Uudittdn the jouenal enu-
 4,000
fwrchases ALC 4,000
Iltnatien 1 u n t 0

TOCashA|
las jouenal anbuu fu thsle a auou z
dgt nccounta wi one fremium Al 100
-pat htm Junc
ToCash Ac
2011
June Basu stomttd buiness with cauh_S0, GDO Ledgen A|c
4 wehased un Ifue PL A {A 6000ro CashA Peuticuiau t Aw
7fwrchased machwwu n vudit fOm Hawi pt loruimlau Amt- bt
20
l0, 0ou 201 60,0
Basn' 50,0 J4 By iunituwu A|
10 6bnghi goo d eu ensh 4t00 June
18 Taud inswnan ce pheMUm 100 Cap AC J1R By IrauHance

ing JE
a ' s Cap A]C,
fontiunla Paatiudau Amt Dt* Palitmlas7
Cash Al DA 50 000 2011
ToCa A|e June By Cash c S0

A
uenitwie Ae 60,000
TO Cash Hwnitie A|e
focikans
Hachin t|c 2013
to Haukh Al f0080 June T0 Cash A|C 60,000
 DA fwnchases A .
fanticulau Awn autitmlamM
June Lo TO Cash AJ 4000

nwan ce, hemium Al

t favntuculas Ami &t foutiudaA wM
20
JtuneI1 TO Cosh A|c_

Machi neay AlL_

lantitaslas Ami t Porutiwnla A
June TO Haish Al l0,00

D Haish AC_
'anikmis Amt t PontiondoAs TE m.
201
Junet 5y HachiNU Ae 10 0to

Ilwatuen
 DA Sehon Ac
fanlicnlaaAs Amd
fmuenlm Amt.
9o11
Juni TO Bal b1d 35,000

wwitw AlC
t fAntutulaMS Amt Dt umlM An,
201
Juun 1 TO bal b|d 50,000

D komAlo
Bt_ foatiulonu7 Au iaTtimons
2017

Jun y Pal bjd 0,0$6

Joys ap
t faui ulaaSÈAm_B* autu nfanAs
2012
Junl buy bal bld 1,60,0o