A JOURNAL OF TRANSACTION FOR THE MONTH OF JANUARY 2022

Date Particulars Ledger Folio Dr. Amount(shs) Cr. Amount(shs)

January 01, 2022 Cash A/C Dr 50,000
To capital A/C 50,000
January 03, 2022 Bank A/C Dr 25,000
To Cash A/C 25,000
January 05, 2022 Furniture A/C Dr 5,000
To cash A/C 5,000
January 08, 2022 Purchase A/C Dr 15,000
To Bank A/C 15,000
January 08, 2022 Carriage A/C Dr 500
To cash A/C 500
January 14, 2022 Purchase A/C Dr 35,000
To Murphy agro-inputs Ltd A/C 35,000
January 18, 2022 Cash A/C Dr 32,000
To sales A/C 32,000
January 20, 2022 Ashoka agro-processor A/C Dr 28,000
To sales A/C 28,000
January 25, 2022 K.Murthy A/C Dr 34,200
To cash A/C 34,200
January 28, 2022 Cash A/C Dr 20,000
To Ashoka agro-processor A/C 20,000
January 31, 2022 Rent A/C Dr 2,000
To cash 2,000
January 31, 2022 Drawings A/C Dr 2,500
To Bank A/C 2,500
TOTAL 249,200 249,200
 Dr Cash A/C Cr
Date Particular JF Amount Date Particular Amount
January 01, 2022 Capital 50,000 January 03, 2022 Bank 25,000
January 18, 2022 Sales 32,000 January 05, 2022 Furniture 5,000
January 28, 2022 Ashoka 20,000 January 08, 2022 Carriage 500
January 25, 2022 K. Murthy 34,200
January 31, 2022 Rent 2,000
Bal c/d 35,300
TOTAL 102,000 TOTAL 102000
Bal b/d 35,300

Dr Bank A/C Cr
Date Particular Amount Date Particular Amount
January 03, 2022 Cash 25000 January 08, 2022 Purchase 15000
January 31, 2022 Drawings 2500
Bal c/d 7500
TOTAL 25000 TOTAL 25000
Bal b/d 7500

Dr Purchase A/C Cr
Date Particular Amount Date Particular Amount
January 08, 2022 Bank 15,000
January 14, 2022 Murphy 35,000
Bal c/d 50,000
TOTAL 50,000 TOTAL 50,000
Bal b/d 50,000

Dr Rent A/C Cr
Date Particular Amount Date Particular Amount
January 31, 2022 Cash 2000 Bal c/d 2000
TOTAL 2000 TOTAL 2000
Bal b/d 2000
 Dr Capital A/C Cr
Date Particular Amount Date Particular Amount
Bal c/d 50,000 January 01, 2022 Cash 50,000
TOTAL 50,000 TOTAL 50,000
Bal b/d 50,000

Dr Murphy A/C Cr
Date Particular Amount Date Particular Amount
Bal c/d 35,000 January 14, 2022 Purchase 35,000
TOTAL 35,000 TOTAL 35,000
Bal b/d 35,000

Dr Carriage A/C Cr
Date Particular Amount Date Particular Amount
January 08, 2022 Cash 500 Bal c/d 500
TOTAL 500 TOTAL 500
Bal b/d 500

Dr K. Murthy A/C Cr
Date Particular Amount Date Particular Amount
January 25, 2022 Cash 34200 Bal c/d 34200
TOTAL 34200 TOTAL 34200
Bal b/d 34200
Dr Furniture A/C Cr
Date Particular Amount Date Particular Amount
January 05, 2022 Cash 5,000 Bal c/d 5,000
TOTAL 5,000 TOTAL 5,000
Bal b/d 5,000

Dr Sales A/C Cr
Date Particular Amount Date Particular Amount
January 18, 2022 Cash 32,000
Bal c/d 60,000 January 20, 2022 Ashoka 28,000
TOTAL 60,000 TOTAL 60,000
Bal b/d 60,000

Dr Ashoka A/C Cr
Date Particular Amount Date Particular Amount
January 20, 2022 Sales 28,000 January 28, 2022 Cash 20,000
Bal c/d 8,000
TOTAL 28,000 TOTAL 28,000
Bal b/d 8,000

Dr Drawings A/C Cr
Date Particular Amount Date Particular Amount
January 31, 2022 Bank 2,500 Bal c/d 2,500
TOTAL 2,500 TOTAL 2,500
Bal b/d 2,500
Name of Account LF Dr. Balance(shs) Cr. Balance(shs)
Cash 35,300
Capital 50,000 3
Bank 7500
Purchase 50000
Murphy 35,000
Carriage 500
K. Murthy 34200
Rent 2000
Furniture 5000
Sales 60,000
Ashoka 8000
Drawings 2500
TOTAL 145,000 145,000
Name of Account LF Dr. Balance(shs) Cr. Balance(shs)
Cash 102,000 66,700
Capital 50,000
Bank 25,000 17,500
Purchase 50,000
Murphy 35,000
Carriage 500
K. Murthy 34,200
Rent 2,000
Furniture 5,000
Sales 60,000
Ashoka 28,000 20,000
Drawings 2,500
TOTAL 249,200 249,200
.
Date Particulars Legder Folio
2-Aug Purchase A/C Dr
To Cash A/C
5-Aug Purchase A/C Dr
To Kamal A/C
7-Aug Shop fittings A/C Dr
To Bank A/C
11-Aug Cash A/C Dr
To Sales A/C
12-Aug Kasimu A/C Dr
To Sales A/C
15-Aug Kamal A/C Dr
To Bank A/C
18-Aug Cash A/C Dr
To Sales A/C
TOTAL
Dr. Account(Shs) Cr. Account(shs)
4,000
4,000
17,500
17,500
2,400
2,400
2,800
2,800
850
850
10,000
10,000
4,700
4,700
42,250 42,250
 Dr Cash A/C Cr
Date Particular JF Amount Date Particular JF Amount
11-Aug Sales 2,800 2-Aug Purchase 4,000
18-Aug Sales 4,700 Bal c/d 3,500
TOTAL 7,500 TOTAL 7,500
Bal b/d 3,500

Dr Kamal A/C Cr
Date Particular JF Amount Date Particular JF Amount
15-Aug Bank 10,000 5-Aug Purchase 17,500
Bal c/d 7,500
TOTAL 17,500 TOTAL 17,500
Bal b/d 7,500

Dr Kasimu A/C Cr
Date Particular JF Amount Date Particular JF Amount
12-Aug Sales 850 Bal c/d 850
TOTAL 850 TOTAL 850
Bal b/d 850
 Dr Purchase A/C Cr
Date Particular JF Amount Date Particular JF Amount Date
2-Aug Cash 4,000 7-Aug
5-Aug Kamal 17,500
Bal c/d 21,500
TOTAL 21,500 TOTAL 21,500
Bal b/d 21,500

Dr Bank A/C Cr
Date Particular JF Amount Date Particular JF Amount
7-Aug Fittings 2,400
Bal c/d 12,400 15-Aug Kamal 10,000
TOTAL 12,400 TOTAL 12,400
Bal b/d 12,400

Dr Sales A/C Cr
Date Particular JF Amount Date Particular JF Amount
11-Aug Cash 2,800
12-Aug Kasimu 850
Bal c/d 8,350 18-Aug Cash 4,700
TOTAL 8,350 TOTAL 8,350
Bal b/d 8,350
Dr Fittings A/C Cr
Particular JF Amount Date Particular JF Amount
Bank 2400 Bal c/d 2400
TOTAL 2400 TOTAL 2400
Bal b/d 2400

`
 Trial balance of a trader as at 18th August
Name of Account LF Dr. Amount Cr. Amount
Cash 3,500
Purchase 21,500
Bank 12,400
Kamal 7,500
Fittings 2400
Kasimu 850
Sales 8,350
TOTAL 28,250 28,250
 Trial Balance of a trader as at 18th August
Name of Account LF Dr. Amount Cr. Amount
Cash 7,500 4,000
Purchase 21,500
Bank 12,400
Kamal 10,000 17,500
Fittings 2400
Kasimu 850
Sales 8,350
TOTAL 42,250 42,250
Date Particular Ledger Folio Dr Account($) Cr Account ($)
January,01,2021 Capital A/C Dr 100,000
To Cash A/C 100,000
January,01,2021 DFCU A/C Dr 20,000
To Cash A/C 20,000
January,01,2021 Purchase A/C Dr 70,000
To Cash A/C 70,000
January,02,2021 Steve Company A/C Dr 38,000
To Sales A/C 38,000
January, 03,2021 Rent A/C Dr 2,000
To Cash A/C 2,000
January,15,2021 Cash A/C Dr 9,000
To Sales A/C 9,000
January,21,2021 Bank A/C Dr 35,000
Bad debts A/C Dr 3,000
Steve Company A/C 38,000
January,22,2021 Telephone A/C Dr 500
To Cash A/C 500
January,25,2021 Stationery A/C Dr 2,000
To Bank A/C 2,000
January,26,2021 Salaries A/C Dr 3,000
To Cash A/C 3,000
January,30,2021 Drawings A/C Dr 5,000
To Cash A/C 5,000
TOTAL 287,500 287,500
 Dr Capital A/C Cr
Date Particular JF Amount Date Particular JF Amount
Jan 01-2021 Cash 100000

Dr DFCU A/C Cr
Date Particular JF Amount Date Particular JF Amount
Jan 02-2021 Cash 20000
 Dr Cash A/C Cr
Date Particular JF Amount Date Particular JF Amount
Jan 01-2021 Capital 100000
Jan 01-2021 DFCU 20000
Jan 01-2021 Purchase

Dr Purchase A/C Cr
Date Particular JF Amount Date Particular JF Amount
A Journal for the transaction of Sam and Sons for the month of July 2020
Date Particular Ledger Folio Dr. Amount (shs) Cr. Amount (shs)
01,July,2020 Capital A/C Dr 600,000
To Cash A/C 600,000
02,July,2020 Bank A/C Dr 400,000
To Cash A/C 400,000
05,July,2020 Furniture A/C Dr 50,000
To Cash A/C 50,000
07,July,2020 Purchase A/C Dr 200,000
To Bank A/C 200,000
10,July, 2020 M.Genza A/C Dr 120,000
To Sales A/C 120,000
12,July,2020 Meddy A/C Dr 240,000
To Sales A/C 240,000
18,July,2020 Purchase A/C Dr 300,000
To Harriet A/C 300,000
19,July,2020 Drawings A/C Dr 250,000
To Cash A/C 250,000
20,July,2020 Bank A/C Dr 188,000
Discount allowed Dr 1,000
To Meddy A/C 189,000
27,July,2020 Harriet A/C Dr 168,000
To Cash A/C 166,000
Discount received 2,000
31,July,2020 Salary A/C Dr 180,000
To Bank A/C 180,000
31,July,2020 Telephone A/C Dr 60,000
To Cash A/C 60,000
TOTAL 2,757,000 2,757,000
 A Ledger for the transactions of Sam
Dr Capital A/C
Date Particular JF Amount Date Particular JF
01,July,2020 Cash 600000

Dr Bank A/C
Date Particular JF Amount Date Particular JF
02.July,2020 Cash 400000 07,July,2020 Purchase

Dr M.Genza A/C
Date Particular JF Amount Date Particular JF
10,July,2020 Sales 120000

Dr Drawings A/C
Date Particular JF Amount Date Particular JF
19,July,2020 Cash 250000

Dr Meddy A/C
Date Particular JF Amount Date Particular JF
12,July,2020 Sales 240000 20,July,2020 Bank
20,July,2020 Discount allowed

Dr Purchase A/C
Date Particular JF Amount Date Particular JF
07,July,2020 Bank 200000
18,July,2020 Harriet 300000
dger for the transactions of Sam and Sons for the month of July 2020
Cr Dr Cash A/C
Amount Date Particular JF Amount Date Particular JF
01,July,2020 Capital
02.July,2020 Bank
05,July,2020 Furniture
19,July,2020 Drawings

Cr Dr Furniture A/C
Amount Date Particular JF Amount Date Particular JF
200000 05,July,2020 Cash 50000

Cr Dr Harriet A/C
Amount Date Particular JF Amount Date Particular JF
18,July,2020 Purchase

Cr Dr Discount allowed A/C

Amount Date Particular JF Amount Date Particular JF

Cr Dr Discount recieved A/C

Amount Date Particular JF Amount Date Particular JF
188000
1000

Cr Dr Sales A/C
Amount Date Particular JF Amount Date Particular JF
10,July,2020 M.Genza
12,July,2020 Meddy
Cr
Amount
600000
400000
50000
250000

Cr
Amount

Cr
Amount
300000

Cr
Amount

Cr
Amount

Cr
Amount
120000
240000
 An Analytical petty cashbook
Date Cash received CB Folio Date Particulars
March 01, 2023 220,000 March 08, 2023 Women cards
March 02, 2023 80,000 March 15, 2023 Payment for office stamp
March 20, 2023 Refreshments
March 24, 2023 Reams of paper
March 26, 2023 Fine
Balance c/d
TOTAL 300,000 TOTAL
Balance b/d 61,000
An Analytical petty cashbook for the month of march 2023
Voucher No Total payments (shs) Cards Office stamp Refreshments Reams of paper Fine
45,000 45,000
20,000 20,000
24,000 24,000
50,000 50,000
100,000 100,000
61,000
300,000 45,000 20,000 24,000 50,000 100,000