Date Account Details

11/25/2023 Laptop
to cash
Laptop purchased against cash.

11/25/2023 Laptop
to Awais
Laptop purchased on account.

11/26/2023 Awais
to cash

11/27/2023 Electricity bil

to cash
Electricity bill paid against cash.
11/27/2023 Electricity bill
to FESCO
Electricity bill paid on account.
11/28/2023 Fesco
to cash
Bill paid to Fesco
11/29/2023 Salary Expense
to cash
Salary paid in cash.

11/29/2023 Salary Expense

to Awais
Salary Expense payable to Awais

11/30/2023 Awais
to cash
Payable salary paid to Awais in cash.
12/1/2023 Cash
to salary income
Salary received in cash
12/2/2023 Bank
to salary income
Salary received in bank.
12/2/2023 Bank
to cash
Cash deposit to bank.
12/3/2023 cash
to bank
Received from bank
Date Account Details
1/1/2022 Cash
to Capital
Capital Introduced.
2/1/2022 Furniture
To Cash
Furniture purchased for cash
3/1/2022 Purchases
To Cash
Bought goods for cash
4/1/2022 Rashid
To sales
Sold goods on credit
5/1/2022 Purchases
To Bashir
Goods purchased on credit
6/1/2022 Sales Returns
To Rashid
Goods returned by Rashid
7/1/2022 Bashir
To cash
Cash paid to Bashir
8/1/2022 Office Equipment
To cash
Weighing scale and iron safe purhchased for cash
9/1/2022 Bashir
To Purchase Return
Goods Returned to Bashir
10/1/2022 Cash
to Rashid
Cash received
11/1/2022 Salaries
to cash
Salaries paid in cash
12/1/2022 Drawings
To cash
Cash taken as drawings

Date Account Details

1/4/2009 Cash
To Capital
Business Started
 5/4/2009 Purchases
To Cash
Being Goods Purchased
10/4/2009 Accounts Receiveable
To sales
Goods sold to Kareem
15/4/2009 Rent Expense
To cash
Paid Rent for the month
20/4/2009 Cash
Discount Allowed
To Accounts Receiveable
Being cash received from Kareem and discount allowed on account settlement.
30/4/2009 Cash
To commission Income
Received Commission
GL Account No Debit Credit
1 5000
5000

5000
5000

5000
5000

7000
7000

7000
7000

7000
7000

50,000
50,000

50,000
50,000

50,000
50,000

50,000
50,000

50,000
50,000

50,000
50,000

15,000
15,000

351000 351000
GL Account No Debit Credit
1 100,000
2 100,000

3 5000
1 5000

4 20,000
1 20,000

5 3,000
6 3,000

4 2,000
7 2,000

8 1,000
5 1,000

7 500
1 500

9 1,000
1 1,000

7 200
10 200

1 1,000
5 1,000

11 2,000
1 2,000

12 1,000
1 1,000

136,700 136,700

GL Account No Debit Credit

1 500,000
2 500,000
3 200,000
1 200,000

4 40,000
5 40,000

6 10,000
1 10,000

1 38,000
7 2,000
4 40,000

1 2,000
8 2,000

792,000 792,000
Dr Laptop account
Date Particulars Journal folio (JF) Amount
11/25/2023 to Cash 1 5000
11/26/2023 to Awais 2 5000
11/27/2023
Total 10000

Dr Cash account
Date Particulars Journal folio (JF) Amount
12/1/2023 to salary income 1 50,000
12/3/2023 to bank 1 15,000

Balance 109,000
Total 174000

Dr Awais Account
Date Particulars Journal folio (JF) Amount
11/29/2023 To Salary Expense 1 50,000
To cash 1 5,000

Total 55000

Dr FESCO Account
Date Particulars Journal folio (JF) Amount
11/27/2023 By Electricity Bill 1 7,000

Total 7000

Dr Salary Expense Accou

 Date Particulars Journal folio (JF) Amount
11/29/2023 To Cash 1 50,000
11/29/2023 To Awais 1 50,000

Total 100000

Dr Bank Account
Date Particulars Journal folio (JF) Amount
12/2/2023 To salary income 1 50,000
12/3/2023 To Cash 1 50,000

Total 100,000

Dr Electricity Bill Accoun

Date Particulars Journal folio (JF) Amount
12/27/2023 To Cash 1 7,000
12/3/2023 To FESCO 1 7,000

Total 14,000

Dr Salary Income Accoun

Date Particulars Journal folio (JF) Amount
by balance 100,000
 Total 100,000

Ledger for second General Journal Account

1
Dr Cash Account
Date Particulars Journal folio (JF) Amount
1/1/2022 To Capital 100,000
10/1/2022 To Rashid 1,000

Total 101,000
2
Dr Capital Account
Date Particulars Journal folio (JF) Amount
To Balanced 100,000

Total 100,000
3
Dr Furniture Account
Date Particulars Journal folio (JF) Amount
2/1/2022 To cash 5,000

Total 5,000
4
Dr Purchases Account
Date Particulars Journal folio (JF) Amount
3/1/2022 To cash 20,000
5/1/2022 To Bashir 2,000
 Total 22,000
5
Dr Rashid Account
Date Particulars Journal folio (JF) Amount
4/1/2022 To sales 3,000

Total 3,000
6
Dr Sales Account
Date Particulars Journal folio (JF) Amount
4/1/2022 To balanced 3,000

Total 3,000
7
Dr Sales Return Accoun
Date Particulars Journal folio (JF) Amount
6/1/2022 To Rashid 1,000

Total 1,000
7
Dr Bashir Account
 Date Particulars Journal folio (JF) Amount
7/1/2022 to cash 500
9/1/2022 to purchase return 200

To balanced 1,300
Total 2,000
8
Dr Office Equipment Acco
Date Particulars Journal folio (JF) Amount
8/1/2022 to cash 1,000

Total 1,000
9
Dr Purchase Return Accou
Date Particulars Journal folio (JF) Amount
9/1/2022 to balanced 200

Total 200
10
Dr Salaries Account
Date Particulars Journal folio (JF) Amount
11/1/2022 to cash 2,000
 Total 2,000
11
Dr Drawing Account
Date Particulars Journal folio (JF) Amount
12/1/2022 to cash 1,000

Total 1,000

Ledger for third General journal Accounts

1
Dr Cash Account
Date Particulars Journal folio (JF) Amount
1/4/2009 to Capital 500,000
20/4/2009 To Accounts Receiveable 38,000
30/4/2009 To commission Income 2,000

Total 540,000
2
Dr Capital Account
Date Particulars Journal folio (JF) Amount

To Balanced 500,000
Total 0
3
Dr Purchase Account
Date Particulars Journal folio (JF) Amount
5/4/2009 To Cash 200,000
 Total 200,000
4
Dr Accounts Receivable Acc
Date Particulars Journal folio (JF) Amount
10/4/2009 To sales 40,000

Total 40,000
5
Dr Sales Account
Date Particulars Journal folio (JF) Amount

To Balanced 40,000
Total 0
6
Dr Rent Expense Accoun
Date Particulars Journal folio (JF) Amount
15/4/2009 To cash 10,000

Total 10,000
7
Dr Discount Allowed Acco
Date Particulars Journal folio (JF) Amount
20/4/2009 To Accounts Receiveable 2,000

Total 2,000
8
Dr Commission Income Acc
Date Particulars Journal folio (JF) Amount

To Balanced 2,000
Total 0
 1
Laptop account Cr
Date Particulars Journal folio (JF) Amounts
by balance 10,000

Total 10000
2
Cash account Cr
Date Particulars Journal folio (JF) Amounts
11/25/2023 by laptop 1 5,000
11/26/2023 by Awais 1 5,000 #VALUE!
11/27/2023 Electricity Bill 1 7,000
11/28/2023 by FESCO 1 7,000
11/29/2023 BY SALARY EXPENSE 1 50,000
11/30/2023 by awais 1 50,000
12/2/2023 by bank 1 50,000

Total 174,000
1/2/1900
Awais Account Cr
Date Particulars Journal folio (JF) Amounts
11/25/2023 By laptop 1 5,000
11/30/2023 By Cash 1 50,000

Total 55,000
4
FESCO Account Cr
Date Particulars Journal folio (JF) Amounts
11/28/2023 To Cash 1 7,000

Total 7,000
5
Salary Expense Account Cr
 Date Particulars Journal folio (JF) Amounts
by balance 100,000

Total 100,000
6
Bank Account Cr
Date Particulars Journal folio (JF) Amounts
12/3/2023 By Cash 1 15,000

Balance 85,000
Total 15,000
7
Electricity Bill Account Cr
Date Particulars Journal folio (JF) Amounts
by balance 14,000

Total 14,000
8
Salary Income Account Cr
Date Particulars Journal folio (JF) Amounts
12/1/2023 By Cash 50,000
12/2/2023 By Bank 50,000
 Total 100,000

Cash Account Cr
Date Particulars Journal folio (JF) Amounts
2/1/2022 By Furniture 5,000
3/1/2022 By Purchases 20,000
7/1/2022 By Bashir 500
8/1/2022 By Office Equi. 1,000
11/1/2022 By salaries 2,000
12/1/2022 By Drawing 1,000
By Balance 71,500

Total 101,000

Capital Account Cr
Date Particulars Journal folio (JF) Amounts
1/1/2022 By Cash 100,000

Total 100,000

Furniture Account Cr
Date Particulars Journal folio (JF) Amounts
2/1/2022 By balanced 5,000

Total 5,000

Purchases Account Cr
Date Particulars Journal folio (JF) Amounts
By balanced 25,000
 Total 25,000

Rashid Account Cr
Date Particulars Journal folio (JF) Amounts
6/1/2022 By sales return 1,000
10/1/2022 by Cash 1,000

By Balanced 1,000
Total 2,000

Sales Account Cr
Date Particulars Journal folio (JF) Amounts
4/1/2022 By Rashid 3,000

Total 3,000

Sales Return Account Cr

Date Particulars Journal folio (JF) Amounts
6/1/2022 by balanced 1,000

Total 1,000

Bashir Account Cr
 Date Particulars Journal folio (JF) Amounts
5/1/2022 by Purchases 2,000

Total 2,000

Office Equipment Account Cr

Date Particulars Journal folio (JF) Amounts
8/1/2022 By balanced 1,000

Total 1,000

Purchase Return Account Cr

Date Particulars Journal folio (JF) Amounts
9/1/2022 By bashir 200

Total 200

Salaries Account Cr
Date Particulars Journal folio (JF) Amounts
11/1/2022 By balanced 2,000
 Total 2,000

Drawing Account Cr
Date Particulars Journal folio (JF) Amounts
12/1/2022 By balanced 1,000

Total 1,000

eneral journal Accounts

Cash Account Cr
Date Particulars Journal folio (JF) Amounts
5/4/2009 By Purchase 200,000
15/4/2009 By Rent Expense 10,000

By balanced 330,000
Total 540,000

Capital Account Cr
Date Particulars Journal folio (JF) Amounts
1/4/2009 By Cash 500,000

Total 500,000

Purchase Account Cr
Date Particulars Journal folio (JF) Amounts
 By Balanced 200,000
Total 200,000

Accounts Receivable Account Cr

Date Particulars Journal folio (JF) Amounts
20/4/2009 By Cash 38,000
20/4/2009 By Discount Allowed 2,000

Total 40,000

Sales Account Cr
Date Particulars Journal folio (JF) Amounts
10/4/2009 By Accounts Receivable 40,000

Total 40,000

Rent Expense Account Cr

Date Particulars Journal folio (JF) Amounts

By Balanced 10,000
Total 10,000

Discount Allowed Account Cr

Date Particulars Journal folio (JF) Amounts
 By Balanced 2,000
Total 2,000

Commission Income Account Cr

Date Particulars Journal folio (JF) Amounts
30/4/2009 By Cash 2,000

Total 2,000
 Company Name 1 Company Name 2
Trial balance Trial Balance
11/1/2023 1/1/2022
Account Name Debit Credit Account Name Debit Credit
1 Laptop 10,000 1 Cash 71,500
2 Cash 109,000 2 Capital 100,000
3 Salary expense 100,000 3 Furniture 5,000
4 Bank 85,000 4 Rashid 1,000
5 Salary Income 100,000 5 Sales 3,000
6 Electricity Bill 14,000 6 Sales Return 1,000
Total 209000 209,000 7 Bashir 1,300
8 Office Equipment 1,000
9 Purchase Return 200
10 Salaries 2,000
11 Drawing 1,000
12 Purchase 22,000
Total 104,500 104,500
 Company Name 3
Trial balance
11/1/2023
Account Name Debit Credit
1 Cash Account 330,000
2 Capital Account 500,000
3 Purchase Account 200,000
4
5 Sales Account 40,000
6 Rent Expense Account 10,000
7 Discount Allowed Account 2,000
8 Commission Income Account 2,000
Total 542,000 542,000