Double Entries & Trial Balance

Q#1 of Handout # 1
Osawa & company General Journal Description Ref Cash Capital (Owner started business) Bank Cash (Opened a bank account) Furniture Cash (Bought furniture on cash) Computer Accounts payable
(Bought Computer on account from Rynbex computer)
Date 1999 1-Aug
Debit (Rs) 100,000
Credit (Rs)
100,000 20,000 20,000 15,000 15,000 75,000 75,000 5,000 5,000 100,000 100,000 15,000 15,000
1-Aug
4-Aug
6-Aug
10-Aug Cash Bank (Withdrew cash from bank) Bank Loan payable (Obtained loan from bank) Accounts payable Computer (Return one computer to Rybnex computer) Car Accounts payable (Bought Car on account) Accounts payable Bank (Paid liability through cheque) Loan payable Cash (Repaid loan by cash)
15-Aug
18-Aug
22-Aug
120,000 120,000 75,000 75,000 20,000 20,000
26-Aug
30-Aug
Queation # 2 of Handout # 1
Bilal & company General Journal Description Cash Capital (started business with cash) Computer/office equipment Cash (Bought computer on cash) Bank Cash (Opened a bank account) Car Account payable(c.w) (bought car on account) Petrol/car runing Expense Cash (Paid petrol expense) Cash Bank (Withdraw cash from bank) Insurance premium Expense Bank (paid Insurance Premium by cheque) Office furniture Accounts payable (Bought furniture on account) Electricity bill Expense Bank (Paid electricity bill by cheque) Accounts payable (c.w) Capital (paid to c.w by private cheque) Salareis expense Cash (padi salareis by cash)
Date 1999 1-Jul 1-Jul
Ref Debit (Rs) Credit (Rs) 215,000 215,000 60,000 60,000 55,000 55,000 190,000 190,000 2,200 2,200 15,000 15,000 10,000 10,000 35,000 35,000 6,600 6,600 60,000 60,000 12,300 12,300
2-Jul
4-Jul
8-Jul
13-Jul
14-Jul
15-Jul
18-Jul
25-Jul
30-Jul
Date 1999 1-May Cash
Dilawar & company General Journal Description
Ref Debit (Rs) 450,000 450,000 30,000 30,000 100,000 100,000 60,000 60,000 15,000 15,000 18,000 18,000 3,500 3,500 6,000 6,000 48,000 48,000 2,000 1,300 3,300 6,000 6,000 1,500 1,500 15,500 15,500 8,000 5,000 13,000 20,000 20,000 15,000 15,000 Credit (Rs)
2-May
6-May
7-May
8-May
10-May
11-May
12-May
16-May
18-May
25-May
28-May
30-May
30-May
31-May
31-May
Capital (invested cash in business) Office furniture Cash (purchase furniture on cash) Bank Cash (opened a bank account) Purchases A/c payable (bilal sons) (bought deep freezer) Cash Bank (With drew cash from business) Purchases Bank (bought juice machine) Drawing Bank (with drew from bank for personal use) Rent Expenses Cash (paid rent charges) A/c Receivable(usman bors) Sales (sold deep freezer on account) Electricity bill Expense Drawing Cash (paid bill of office and private) Cash sales (sold juicer machine on cash) printing and stationary expense cash (paid for stationary) Repair and maintinance Bank (paid for repairs) Cash Drawing Bank (withdrew from bank for personal & office use) Bank A/c Receivable(usma) (Receive cheque of sales) Salareis expense Bank (paid salareis expnse by cheque)
Date 1-Mar-99 Cash Furniture computer
Usama & company General Journal Description
Ref Debit (Rs) Credit (Rs) 100,000 65,000 80,000 245,000 1,750 1,750 60,000 60,000 30,000 30,000 20,000 20,000 6,000 6,000 15,000 15,000 30,000 30,000 4,000 4,000 2,000 2,000 11,000 5,000 6,000 2,000 2,000 500 500 2,500 2,500 2,000 5,000 7,000 20,000 20,000 16,000 16,000
capital (Strated business with cash furniture and computer) 2-Mar Office stationary A/c payable(ib sarka) (bought computer paper and ribbon on account) 4-Mar purchases A/c payable(gavine) (Bought goods on account) 8-Mar Cash Sales (Sold goods on cash) 8-Mar Bank Cash (Opened a bank account) 10-Mar Pri paid insurance Bank (paid insurance expense) 11-Mar purchases A/c payable( Big deal) (Bought goods on account) 15-Mar A/c Receivable(Farooq) Sales (Sold goods on account) 16-Mar Rent expense Cash (paid rent expense) 17-Mar Sales return A/c receivable (farooq) (goods return by farooq) 19-Mar A/c payable (Big deal) Cash Band (paid to Big Deal) 21-Mar A/c payable (Big deal) Purchase return (goods return to Big deal) 21-Mar Transportation expense Cash (paid transportation expense) 25-Mar Drawing Cash (Paid private telephone bill) 26-Mar Cash Drawing Bank ( with drew from bank) 27-Mar Bank A/c receivable(farooq) (receive from buyer) 29-Mar vehicle Bank (bought scooter and paid cheque)
Q # 5 of Handout # 1
Date Ref 1-Oct-99 Cash Vehicle Office equipment Capital (Started business) 1-Oct-99 Bank Capital (opened a bank account with personal cheque) 2-Oct-99 Purchases Cash (purchase goods on cash) 2-Oct-99 Transporting expense Cash ( paid transporting expense) 3-Oct-99 Purchases Cash A/c payable (s-c) (purchase merchendise) 3-Oct-99 Transporting expense Insurance expense Cash (padi transport & transit insurance) 4-Oct-99 Bank Cash (Deposit cash into bank) 5-Oct-99 Cash Sales ( Counter sales) 7-Oct-99 A/c receivable (w.s) Bank Sales ( Sold merchendise) 8-Oct-99 A/c payable (s.c) Purchase return (goods return to saquib) 10-Oct-99 Bank Cash Sales (cash sales) 11-Oct-99 Purchases A/c payable (usama) (purchase goods on account) 12-Oct-99 Bank Cash Sales discount A/c receivable (w.s) (Receive amount with discount for sale) 13-Oct-99 A/c payable (s.c) Bank Purchase discount (paid for purchases with discount) 15-Oct A/c receivable (Q.T) Sales Kashif & company General Journal Description Debit (Rs) 250,000 150,000 25,000 Credit (Rs)
425,000 25,000 25,000 56,000 56,000 1,200 1,200 62,500 25,000 37,500 1,500 1,000 2,500 40,000 40,000 20,000 20,000 20,000 16,600 36,600 1,500 1,500 16,000 4,000 20,000 25,500 25,500 11,000 8,200 800 20,000 36,000 35,300 700 35,000 35,000
Q # 5 of Handout # 1
18-Oct-99 (Sales on account) Printing & stationary expense Cash (bought stationary items) Sales return A/c receivable(Q.T) (Sales return form Q.T) Drawing Bank (Paid kashif club bill) Salary expense Telephone bill Bank (Paid expenses through cheque) 2,300 2,300 3,000 3,000 3,250 3,250 12,500 1,600 14,100
20-Oct-99
25-Oct-99
30-Oct-99
Date 1-Jul-99
2-Jul-99
6-Jul-99
8-Jul-99
10-Jul-99
12-Jul-99
15-Jul-99
20-Jul-99
22-Jul-99
28-Jul-99
30-Jul-99
31-Jul-99
Zaid & sons General Journal Description Ref Debit (Rs) Credit (Rs) Cash 145,000 Capital 145,000 (opened business with cash) Bank 25,000 Cash 25,000 (opened bank account) Office furniture 6,800 Bank 6,800 (bought office furniture) Purchases 22,000 A/c payable (Rehan) 22,000 (bought goods on account) Transportation expense 600 Cash 600 (Paid transportation charges) Cash 19,000 Sales 19,000 (counter sales) Bank 15,000 Cash 15,000 ( Deposit cash into bank) Office rent expense 6,000 Capital 6,000 (paid rent by private cheque) Purchases 15,000 Cash 15,000 (bought goods on cash) A/c receivable(Ali) 18,000 Sales 18,000 (Sold goods on account) A/c payable (Rehan) 10,000 Cash 10,000 (paid cash to Rehan) Salareis expense 9,000 Bank 9,000 ( paid salaries by cheque)
Date Description 1-Jul-99 Capital 12-Jul Sales
Ref
1-Aug
Balance b/d
Date Description 2-Jul-99 Cash 15-Jul-99 Cash
Ref
1-Aug-99 Balance b/d
Purchases Date Description Ref
8-Jul-99 A/c payable Rehan 22-Jul-99 Cash
Transportation exp Date Description 10-Jul-99 Cash Ref
Office Re Date Description 20-Jul-99 Capital Ref
Salareis expens Date Description 31-Jul-99 Bank Ref
Mr. Zaid General Ledger Cash A/c Amount Date 145,000 2-Jul-99 19,000 10-Jul 15-Jul 22-Jul 30-Jul Description Ref Bank Transportation expense Bank purchases A/c payable Rehan Amount 25,000 600 15,000 15,000 10,000 Date Description Ref Capital A/c Amount
31-Jul-99 Balance c/d
151,000 151,000
31-Jul-99 Balance c/d 164,000 98,400 Bank A/c Amount Date 25,000 6-Jul-99 Description Ref Office furniture Salareis 15,000 31-Jul-99 expense 31-Jul-99 Balance c/d 24,200
98,400 164,000
Furniture A/c Amount 6,800 9,000 24,200 1-Aug-99 Balance b/d 6,800 6,800 Date 6-Jul-99 Description Bank Ref Amount 6,800
Purchases A/c Amount 22,000 15,000 31-Jul-99 Balance c/d 37,000 37,000 Transportation expense A/c Amount Date 600 600 600 Description Ref Amount 600 600 Date Description 37,000 37,000 Date Description Ref Amount Date Description
A/c payable Rehan Ref Amount 10,000 12,000 22,000
30-Jul-99 Cash 31-Jul-99 Balance c/d
Sales A/c Ref Amount
37,000 37,000
Office Rent Amount Date 6,000 Description Ref Amount Date Description 28-Jul-99 Sales
A/c Receivable Ali Ref Amount 18,000
31-Jul-99 Balance c/d 6,000 6,000
6,000 6,000 1-Aug Balance b/d
18,000 18,000
Salareis expense A/c Description Amount Date 9,000
Ref
Amount
31-Jul-99 Balance c/d 9,000 9,000
9,000 9,000 Mr Zaid & sons Trail Balance As on july 31, 1999 Title of Account Ref Debit Cash Capital Bank Office furniture Purchases A/c payable Rehan Transport expense Sales Office rent A/c receivable Ali Salareis expense 98,400 24,200 6,800 37,000 600 6,000 18,000 9,000 200,000
S.no 1 2 3 4 5 6 7 8 9 10 11
Capital A/c Description Ref Date 1-Jul-99 cash 20-Jul-99 office rent Balance 1-Aug-99 b/d Amount ###### 6,000 ###### ######
Furniture A/c Date Description Ref Amount
Balance 31-Jul-99 c/d
6,800 6,800
A/c payable Rehan Date 8-Jul-99 Description Ref Purchases Amount 22,000
22,000 Balance 1-Aug-99 b/d Sales A/c Description Ref Date 12-Jul-99 Cash Amount 19,000 12,000
28-Jul-99 A/c receivable Ali 18,000 37,000 Balance 1-Aug-99 b/d 37,000
A/c Receivable Ali Date Description Ref Amount
Balance 31-Jul-99 c/d
18,000 18,000
ons ce 1999 Credit
151,000
12,000 37,000
200,000
Date 1-Mar-99 Cash
M/s ARAMCO General Journal Description Ref Debit (Rs) Credit (Rs) 350,000 Capital 350,000 35,000 Cash 35,000 26,600 Cash 26,600 600 600 36,000 Sales 36,000 40,400 40,400 33,300 33,300 30,000 30,000 1,100 1,100 15,000 1,500 16,500 50,000 50,000 10,000 10,000 23,000 23,000 10,000 Cash 10,000 2,000 Bank 2,000 16,000 Cash Bank 10,000 6,000 23,000 2,150 25,150 2,000 Rent Revenue 2,000
Question # 7 of Handout # 1
2-Mar-99 Furniture
3-Mar-99 Purchases
5-Mar-99 Transport Charges Cash 7-Mar-99 Cash
9-Mar-99 Purchases A/c payable(youhana) 11-Mar-99 A/c Rreceivable(Zaheer & Co) Sales 13-Mar-99 A/c payable(youhana) Cash 16-Mar-99 A/c payable(youhana) Purchase returns 17-Mar-99 Cash Sales returns A/c receivable(Zaheer) 20-Mar-99 Purchases A/c payable(Bashir) 23-Mar-99 Bank A/c receivable(Zaheer) 25-Mar-99 A/c payable(Bashir) Cash 25-Mar-99 Bank
27-Mar-99 Cash
29-Mar-99 Drawing
31-Mar-99 Office Salareis Expense Vheicle Runing expense Cash 31-Mar-99 Cash
M/s A Gener Cash Amount Date ###### 2-Mar-99 36,000 3-Mar-99 15,000 5-Mar-99 2,000 13-Mar-99 2,000 25-Mar-99 25-Mar-99 29-Mar-99 31-Mar-99 31-Mar-99 31-Mar-99 ###### ###### Capital Date 1-Mar-99
Date 1-Mar-99 7-Mar-99 17-Mar-99 27-Mar-99 31-Mar-99
Description Capital Sales A/R Zaheer Bank Rent Revenue
Description Furniture Purchases Transport Expense A/p youhana A/p Bashir Bank Drawing Salareis Expense Vheicle runing Exp Balance c/d
1-Apr-99
Balance b/d
Date
Description
Amount
Description Cash
31-Mar-99 Balance c/d ###### ###### 1-Apr-99 Furniture Amount Date ###### Balance b/d
Date Description 1-Mar-99 Cash
Description
31-Mar-99 Balance c/d 1-Apr-99 Balance b/d ###### ###### Purchases Amount Date Description 26,600 40,400 50,000 31-Mar-99 Balance c/d ###### ###### Transport Expense Amount Date Description 600 31-Mar-99 Balance c/d 600 600 Sales Date 7-Mar-99 11-Mar-99 69,300 69,300 1-Apr-99
Date 3-Mar-99 9-Mar-99 20-Mar-99
Description Cash A/P Yahya A/P Bashir
1-Apr-99
Balance b/d
Date Description 5-Mar-99 Cash
1-Apr-99
Balance b/d
Date
Description
Amount
Description Cash A/R Zaheer
31-Mar-99 Balance c/d
Balance b/d
A/c Payable Youhana Bros Date Description Amount Date Description 13-Mar-99 Cash 30,000 9-Mar-99 Purchases 16-Mar-99 Purchase Return 1,100 31-Mar-99 Balance c/d 9,300 40,400 1-Apr-99 Balance b/d Sales Return Amount Date 1,500
Date Description 17-Mar-99 A/R zaheer
Description
31-Mar-99 Balance c/d 1-Apr-99 Balance b/d 1,500 1,500
M/s ARAMCO General Ledger A/c payable Bashir sons Date Description Amount Date Description 25-Mar-99 Cash 23,000 20-Mar-99 Purchases
Amount 35,000 26,600 600 30,000 23,000 10,000 10,000 23,000 2,150 244,650 405,000
Amount 50,000
27,000 50,000 1-Apr-99 Balance b/d
50,000 27,000
Bank Date Description Amount Date Description 23-Mar-99 A/R Zaheer 10,000 27-Mar-99 Cash 25-Mar-99 Cash 10,000 29-Mar-99 Drawing 31-Mar-99 Balance c/d
Amount 2,000 6,000 12,000 20,000
Amount 350,000
1-Apr-99 Balance b/d
20,000 12,000
350,000 350,000
Drawing Date Description Amount Date Description 29-Mar-99 Cash 10,000 29-Mar-99 Bank 6,000 31-Mar-99 Balance c/d
Amount
Amount 1-Apr-99 Balance b/d 350,000 350,000
16,000 16,000
16,000 16,000
Salareis Expense Date Description Amount Date Description 31-Mar-99 Cash 23,000
Amount
Amount 1-Apr-99 Balance b/d 117,000 117,000 23,000 23,000
23,000 23,000
Vehicle Runing expense Date Description Amount Date Description 31-Mar-99 Cash 2,150
Amount
Amount 600 600 1-Apr-99 balance b/d 2,150 2,150
2,150 2,150
Date Amount 36,000 33,300 69,300 69,300
Rent revenue Description Amount Date Description 31-Mar-99 Cash
Amount 2,000
2,000 2,000 1-Apr-99 Blance b/d
2,000 2,000
Amount 40,400
40,400 9,300
A/c Receivable Zaheer&co Date Description Amount Date Description 11-Mar-99 Sales 33,300 17-Mar-99 Cash 17-Mar-99 Sales Return 23-Mar-99 Bank 31-Mar-99 Balance c/d 33,300 1-Apr-99 Balance b/d 6,800 Purchase return Description Amount Date Description 16-Mar-99 A/c payable youhana
Amount 15,000 1,500 10,000 6,800 33,300
Date Amount
Amount 1,100
31-Mar-99 Balance c/d 1,500 1,500
1,100 1,100 1-Apr-99 Balance b/d
1,100 1,100 M/s ARAMCO Trail Balance As on mar 31, 1999 Title of Account Ref Cash Capital Furniture Purchases Trnasport expense Sales A/c payable youhana bros A/c Rreceivable Zaheer & co Purchase return Sales Return A/c payable Bashir sons Bank Drawing Salareis expense Vhecile runing expense Rent revenue
S.no 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Debit 244,650 35,000 117,000 600
6,800 1,500 12,000 16,000 23,000 2,150
458,700
Credit
350,000
69,300 9,300 1,100 27,000
2,000 458,700
M/s Shazam General Journal Date Description Ref Debit (Rs) Credit (Rs) 1-Jan Cash 150,000 Vehicle 210,000 Office Equipement 42,000 Capital 402,000 1-Jan Pripaid Rent 18,000 Cash 18,000 1-Jan Bank 40,000 Cash 40,000 2-Jan-99 Bank charges expense 300 Bank 300 2-Jan-99 Printing & stationary expense 2,500 Capital 2,500 3-Jan-99 Repair & maintinance expense cash 4-Jan-99 Purchases A/c payable Ahmed 5-Jan-99 Electricity expense Drawing Bank 8-Jan-99 A/c receivable fahim Sales 9-Jan-99 Fees and subscription Bank 12-Jan-99 A/c payable Ahmed purchase Discount Bank 13-Jan-99 Telephone bill expense capital 14-Jan-99 Bank A/c receiveable fahim 16-Jan-99 Cash Drawing Sales 18-Jan-99 Bank charges A/c receivable fahim Bank 19-Jan-99 Bank A/c recievable fahim 21-Jan-99 Bank capital 22-Jan-99 Purchases Cash 27-Jan-99 A/c receivable Raheem Sales 28-Jan-99 Sales return A/c receivable Raheem 29-Jan-99 Insurance premium Bank 29-Jan-99 Donation expense Cash 30-Jan-99 Salareis expense Bank 2,150 2,150 56,000 56,000 2,800 1,200 4,000 35,000 35,000 2,800 2,800 24,000 23,500 500 2,100 2,100 18,000 18,000 10,000 5,000 15,000 250 18,000 18,250 18,000 18,000 4,500 4,500 4,000 4,000 12,500 12,500 1,500 1,500 10,000 10,000 800 800 14,000 14,000
M Gen Date Description 1-Jan-99 Capital 10-Jan-99 Sales Cash Amount Date ###### 1-Jan-99 10,000 1-Jan-99 3-Jan-99 22-Jan-99 29-Jan-99 31-Jan-99 1-Feb-99 Balance b/d ###### 95,050 Bank Amount Date 40,000 2-Jan-99 18,000 5-Jan-99 18,000 5-Jan-99 4,500 9-Jan-99 12-Jan-99 18-Jan-99 18-Jan-99
Date 1-Jan-99 14-Jan-99 19-Jan-99 21-Jan-99
Description Cash A/R faheem A/R faheem Capital
Queation # 8 of Handout # 1 29-Jan-99

30-Jan-99 31-Jan-99 1-Feb-99 Balance b/d 80,500 7,650 Office Equipement Amount Date 42,000 31-Jan-99 42,000 42,000 Office Rent expense Amount Date 18,000 31-Jan-99 18,000 18,000
Date Description 1-Jan-99 Capital 31-Jan-99 Balance b/d
Date Description 1-Jan-99 Cash
1-Feb-99 Balance b/d
Purchases Date Description Amount Date 4-Jan-99 A/p ahmed bros 56,000 22-Jan-99 Cash 4,000 31-Jan-99 1-Feb-99 Balance b/d 60,000 60,000
A/c payable Ahmed bros Date Description Amount Date 12-Jan-99 Purchases Disc. 23,500 4-Jan-99 12-Jan-99 Bank 500 31-Jan-99 32,000 56,000 1-Feb-99 A/c Receivable fahim Amount Date 35,000 14-Jan-99 18,000 19-Jan-99 31-Jan-99 53,000 17,000
Date Description 8-Jan-99 Sales 18-Jan-99 Bank
Registeration & subscription Expense Date Description Amount Date 9-Jan-99 Bank 2,800 31-Jan-99 2,800 1-Feb-99 Balance b/d 2,800
Date Description 28-Jan-99 A/R Rahim
Sales Return Amount Date 1,500 31-Jan-99 1,500 1500 Insurance Premium Amount Date 10,000 31-Jan-99 10,000 10,000
Date Description 29-Jan-99 Bank
M/s Shazam General Ledger Description Amount Rent expense 18,000 Bank 40,000 Repair & maintinance 2,150 Purchase 4,000 Donation 800 Balance c/d 95,050 160,000 Capital Date Description Amount Date 5-Jan-99 Bank 1,200 1-Jan-99 16-Jan-99 Sales 5,000 1-Jan-99 1-Jan-99 2-Jan-99 13-Jan-99 31-Jan-99 Balance c/d 404,900 21-Jan-99 411,100 1-Feb-99 Vehicle Date Description Amount Date 1-Jan-99 Capital 210,000 Description Amount Cash 150,000 Vehicle 210,000 Equipment 42,000 Stationary 2,500 Utiluty Expense 2,100 Bank 4,500 411,100 Balance c/d 404,900
sh
nk Description Bank charges Utiluty expense Capital Rgistration A/p Ahmed A/R faheem Bank charges Amount 300 2,800 1,200 2,800 23,500 18,000 250
Description
Amount
31-Jan-99 Balance c/d 1-Feb-99 Balance b/d 210,000 210,000 Bank Charges Expense
210,000 210,000
Insurance expense Salareis Balance c/d
10,000 14,000 7,650 80,500
Date Description Amount Date Description 2-Jan-99 Bank 300 18-Jan-99 Bank 250 31-Jan-99 Balance c/d 550 1-Feb-99 Balance b/d 550 Printing & Stationary Expense Date Description Amount Date Description 2-Jan-99 Capital 2,500
Amount
550 550
Description Balance c/d
Amount 42,000 42,000
Amount
31-Jan-99 Balance c/d Amount 18,000 18,000 1-Feb-99 Balance b/d 2,500 2,500
nt expense Description Balance c/d
2,500 2,500
Repair & maintinance Expense Date Description Amount Date Description 3-Jan-99 Cash 2,150
Amount
hases Description Amount 1-Feb-99 Balance b/d Balance c/d 60,000 60,000 2,150 2,150 31-Jan-99 Balnce c/d 2,150 2,150
Utiluty Expense Date Description Amount Date Description 5-Jan-99 Bank 2,800 13-Jan-99 Capital 2,100 31-Jan-99 Balance c/d 1-Feb-99 Balance b/d 4,900 4,900 Sales Date 8-Jan-99 16-Jan-99 16-Jan-99 62,500 27-Jan-99 62,500 1-Feb-99
Amount
Ahmed bros Description Purchases
Amount 56,000
4,900 4,900
Balance b/d
56,000 56,000
Date
Description Amount
able fahim Description Bank Bank Balance c/d
Amount 18,000 18,000 17,000 53,000
31-Jan-99 Balance c/d
Description A/R Fahim Cash Drawings A/R Rahim Balance b/d
Amount 35,000 10,000 5,000 12,500 62,500 62,500
Date
bscription Expense Description Balance c/d
Amount 2,800 2,800
Purchase Discount Description Amount Date Description 12-Jan-99 A/P Ahmed 31-Jan-99 Balance c/d 500 500 1-Feb-99 Balance b/d
Amount 500 500 500
A/c Receivable Raheem Date Description Amount Date Description 27-Jan-99 Sales 12,500 28-Jan-99 Sales Return 31-Jan-99 Balance c/d 1-Feb-99 Balance b/d 11,000
Amount 1,500 11,000
Return Description Balance c/d Amount 1,500 1,500
Donation Expense Date Description Amount Date Description 29-Jan-99 Cash 800 31-Jan-99 Balance c/d 800 1-Feb-99 Balance b/d 800 Salareis Expense Date Description Amount Date Description 30-Jan-99 Bank 14,000 31-Jan-99 balance c/d 14,000 1-Feb-99 Balance b/d 14,000
Amount 800 800
Premium Description Balance b/d
Amount 10,000 10,000
Amount 14,000 14,000
Shazam Trail Balance As on jan 31, 1999 S.no 1 2 Title of Account Cash Capital
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Queation 8 of Handout # 1 Office # Equipment

Vehicle Office rent expense Bank charges Bank Printing & stationary expense Repair & maintinance expense Purchases A/P ahmed Bros Utiluty expense Sales A/R Faheem Registration & subscription fees Purchases discount A/R Raheem Sales Return Insuance premium Donation expense Salareis expense
hazam Balance an 31, 1999 Ref
Debit 95,050
Credit
404,900
42,000 210,000 18,000 550 7,650 2,500 2,150 60,000 32,000 4,900 62,500 17,000 2,800 500 11,000 1,500 10,000 800 14,000 499,900 499,900
Mr Dilshad General Ledger Date 1-Jan-99 21-Jan-99 25-Jan-99 Description Capital Sales A/R Haider sons Cash Amount Date 220,000 3-Jan-99 950 6-Jan-99 36,000 31-Jan-99 31-Jan-99 256,950 193,250 Capital Amount Date 1,500 1-Jan-99 15-Jan-99 243,500 245,000 1-Feb-99 Description Office funiture Bank Utiluty Expense Balance c/d Amount 9,000 50,000 4,700 193,250 256,950 Date Description
Loan Payable Amount Date Description 10-Jan-99 Bank 40,000 40,000 1-Feb-99 Balance b/d Purchase return Amount Date Description 13-Jan-99 A/P G.G sons 300 300 1-Feb-99 Balance b/d Office Equipement Amount Date Description 25,000 31-Jan-99 Balance c/d 25,000 25,000 Purchase Discount Amount Date Description 16-Jan-99 A/P J.K Bros 300 300 1-Feb-99 Balance b/d Sales Amount Date 19-Jan-99 21-Jan-99 21-Jan-99 48,800 48,800 1-Feb-99
Date Date Description 12-Jan-99 Bank 31-Jan-99 Balance c/d Description Amount Cash 220,000 Offfice Equipement 25,000 245,000 243,500
Description
Balance b/d
Date Description 15-Jan-99 Capital
Date 3-Jan-99 3-Jan-99
Description Cash A/P MF
Office Furniture Amount Date Description 9,000 16,000 31-Jan-99 Balance c/d 25,000 25,000 A/P Modern Furniture Amount Date Description 3-Jan-99 Office furniture 16,000 16,000 1-Feb-99 Balance b/d Purchases Amount Date Description 35,000 25,000 11,000 4,500 31-Jan-99 Balance c/d 75,500 75,500
Amount 1-Feb-99 Balance b/d 25,000 25,000
Date
Description
31-Jan-99 Balance c/d Date Description Amount 16,000 16,000 16,000 Date Description
Description A/R Haider sons Cash Bank
Description A/P J.K Bros A/P G.G sons A/P K.K sons Bank
Amount
Balance b/d
75,500 75,500
Date Description 19-Jan-99 Sales
A/R Haider & Sons Amount Date Description 45,000 25-Jan-99 Allownce for Bad debts 25-Jan-99 Cash 45,000 A/P K.K Bros Amount Date Description 20-Jan-99 Purchases 11,000 11,000 1-Feb-99 Balance b/d
Date 16-Jan-99 16-Jan-99 31-Jan-99
A/P J.K Bros Description Amount Date Description Bank 12,000 4-Jan-99 Purchases Purchase Discount 300 Balance c/d 22,700 35,000 1-Feb-99 Balance b/d Bank Amount Date 50,000 12-Jan-99 40,000 16-Jan-99 2,850 20-Jan-99 31-Jan-99 92,850 74,850
Amount 35,000
Date
Description
31-Jan-99 Balance c/d 35,000 22,700
Date 4-Jan-99 10-Jan-99 21-Jan-99
Description Cash Loans payable Sales
Description Capital A/P J.K Bros Purchases Balance c/d
Amount 1,500 12,000 4,500 74,850 92,850
Allownce for Bad debts Date Description Amount Date Description 25-Jan-99 A/R Haider & sons 9,000 31-Jan-99 Balance c/d 9,000 1-Feb-99 Balance b/d 9,000 Utiluty Expense Amount Date Description 1,250 3,450 31-Jan-99 Balance c/d 4,700 4,700
Date Description 13-Jan-99 Purchase return 31-Jan-99 Balance c/d
A/P G.G sons Amount Date Description 300 7-Jan-99 Purchases 24,700 25,000 1-Feb-99 Balance b/d
Amount 25,000 25,000 24,700
Date Description 31-Jan-99 Electric 31-Jan-99 Telephone
Amount 40,000 40,000 40,000
Amount 300 300 300
Amount 25,000 25,000
Amount 300 300 300
Amount 45,000 950 2,850 48,800 48,800
Amount 9,000 36,000 45,000
Amount 11,000 11,000 11,000
Amount 9,000 9,000
Amount
4,700 4,700
S.no 1 2 3 4 5
Mr Dilshad Trail Balance As on jan 31, 1999 Title of Account Ref Cash Capital Office Furniture A/P Modern Purchases
Debit Credit 193,250 243,500 25,000 16,000 75,500
6 7 8 9 10 11 12 13 14 15 16 17
A/P J.K Bros Bank A/P G.G sons Loan Payable Purchases Return Office Equipement Purchase discount Sales A/R Haider A/P K.K Bros Allownce for Bad debts Utiluty expense
22,700 74,850 24,700 40,000 300 25,000 300 48,800 11,000 9,000 4,700 407,300 407,300
Question # 11 of Handout # Zia 1 Bros

Cash Amount Date 115,000 2-Jan-99 10,000 13-Jan-99 10,000 21-Jan-99 4,700 30-Jan-99 30-Jan-99 31-Jan-99 139,700 100,000
General Ledger
Description Capital A/R Nafees Sales Sales
Description Bank Transport Charges Loan Receivable Electric Expense Transport Charges Balance c/d
Amount 30,000 600 5,000 1,500 2,500 100,000 139,600
Date
Description
Capital Amount Date Description 1-Jan-99 Cash 115,000 115,000 1-Feb-99 Balance b/d Bank Amount Date 30,000 10-Jan-99 15,000 12-Jan-99 19,600 16-Jan-99 2,300 22-Jan-99 29-Jan-99 31-Jan-99 66,900 30,400
Amount 115,000 115,000 115,000
Description Cash Sales A/R Nafees Sales
Description Office Furniture Purchases Purchases Office Furniture Salareis expense Balance c/d
Amount 6,500 10,000 2,500 2,000 15,500 30,400 66,900
Date 4-Jan-99 12-Jan-99 12-Jan-99 16-Jan-99 16-Jan-99
Purchases Description Amount Date A/P Bashir sons 55,000 A/P Bilan store 8,000 Bank 10,000 Bank 2,500 A/P G sons 8,000
Description
Amount
31-Jan-99# Balance Question 11 ofc/d Handout 83,500 #1 1-Feb-99 Balance b/d 83,500 83,500 A/c Payable Bashir & Sons Amount Date Description 4-Jan-99 Purchases 55,000 55,000 1-Feb-99 Balance b/d Sales Amount Date 9-Jan-99 9-Jan-99 18-Jan-99 18-Jan-99 20-Jan-99 20-Jan-99 78,000 78,000 1-Feb-99 83,500
Date
Description
Amount 55,000 55,000 55,000
Date
Description
Description Bank A/R Nafees A/R Waqar Cash Cash Bank
Amount 15,000 30,000 16,000 10,000 4,700 2,300 78,000 78,000
Balance b/d
Date 9-Jan-99
Description Sales
A/c Receivable Nafees & Co Amount Date Description 30,000 15-Jan-99 Cash 15-Jan-99 Sales 15-Jan-99 Sales Discount 30,000
Amount 10,000 19,600 400 30,000
ia Bros al Ledger
Office Furniture Amount Date Description 6,500 2,000 31-Jan-99 Balance c/d 8,500 8,500
Date Description 10-Jan-99 Bank 22-Jan-99 Bank
Amount
8,500 8,500
A/c Payable Bilal Store Date Description Amount Date Description 12-Jan-99 Purchase return 1,000 12-Jan-99 Purchases 31-Jan-99 Balance c/d 7,000 8,000 1-Feb-99 Balance b/d Purchases Return Amount Date 12-Jan-99 1,000 1,000 1-Feb-99 Transport Charges Amount Date 600 2,500 31-Jan-99 3,100 3,100
Amount 8,000 8,000 7,000
Date
Description
Description A/P Bilal Store
Amount 1,000 1,000 1,000 Amount
Balance b/d Description
Date Description 14-Jan-99 Cash 30-Jan-99 Cash
Balance c/d
3,100 3,100
Date Description 15-Jan-99 A/R Nafees
Sales Discount Amount Date Description 400 31-Jan-99 Balance c/d 400 4,000
Amount 400 400
Date
Description
A/c Payable G.Sons Question # 11 of Handout # 1 Amount Date Description Amount 16-Jan-99 Purchases 8,000 8,000 8,000 8,000 1-Feb-99 Balance b/d 8,000
A/c Receivable Waqar Sons Date Description Amount Date Description 18-Jan-99 Sales 16,000 31-Jan-99 Balance c/d 16,000 1-Feb-99 Balance b/d 16,000 Loan Receivable Staff Amount Date Description 5,000 29-Jan-99 Bank 31-Jan-99 Balance c/d 5,000 4,500 Electric Charges Amount Date Description 1,500 31-Jan-99 Balance c/d 1,500 1,500 Salareis Expense Amount Date Description 16,000 31-Jan-99 Balance c/d 16,000 16,000
Amount 16,000 16,000
Amount 500 4,500 5,000
Amount 1,500 1,500
Date Description 29-Jan-99
Amount 16,000 16,000
Zia Bros Trail Balance As on Jan 31, 1999
S.no Title of Account 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Ref Debit# 11Credit Question of Handout # 1 100,000 115,000 30,400 83,500 55,000 78,000 8,500 7,000 1,000 3,100 400 8,000 16,100 4,500 1,500 16,000 264,000 264000
Cash Capital Bank Purchases A/P Bashir Sons Sales A/R Nafees co Office Furniture A/P Bilal Store Purchase Return Transport Charges Sales Discount A/P G.sons A/R Waqar Sons Loan Receivable Staff Electric Expense Salareis Expense
Usmani Queation # 12 of HandoutM/S #1 Office Equipment 1102 Amount Date Description 35,000 8,000 31-Oct-98 Balance c/d 43,000 Furniture 1106 Amount Date Description 40,000 31-Oct-98 Balance c/d 40,000 Cash 1201 Amount Date 26,000 2-Oct-98 5,000 4-Oct-98 3,300 29-Oct-98 2,000 31-Oct-98 36,300 Bank 1202 Amount Date 32,000 1-Oct-98 3,000 20-Oct-98 26-Oct-98 28-Oct-98 30-Oct-98 31-Oct-98 35,000
General Ledger
Date 1-Oct-98 2-Oct-98
Description Balance b/d Cash
Date 1-Oct-98
Description Balance b/d
Date 1-Oct-98 1-Oct-98 7-Oct-98 22-Oct-98
Description Balance b/d Bank Sales A/R Zaheer
Description Office Equipment Purchases Telephone bill Balance c/d
Date Description 1-Oct-98 Balance b/d 22-Oct-98 A/R Zaheer
Description Cash A/P Sahir A/P Sahir Salareis Insurance Premium Balance c/d
Date 1-Oct-98 9-Oct-98
Description Balance b/d Sales
A/c Receivable Zaheer 1204 Amount Date Description 18,000 22-Oct-98 Bank 3,500 22-Oct-98 Cash
21,500
31-Oct-98 Balance c/d Queation # 12 of Handout #1
Date 20-Oct-98 26-Oct-98 26-Oct-98 26-Oct-98 31-Oct-98
A/c Payable Shabir 2101 Description Amount Date Description Bank 10,000 1-Oct-98 balance b/d Purchase Return 1,000 15-Oct-98 Purchase Bank 4,600 Purchase Discount 400 Balance c/d 4,800 20,800 Capital 3101 Amount Date 1-Oct-98 108,000 108,000 Sales 4101 Amount Date 1-Oct-98 7-Oct-98 9-Oct-98 11-Oct-98 94200 94,200
Date
Description
31-Oct-98 Balance c/d
Date
Description
Description Balance b/d Cash A/R Zaheer A/R Aleem
31-Oct-98 Balance c/d
M/S Usmani General Ledger Amount
Sales Return 4111 Date Description Amount Date Description 1-Oct-98 Blance b/d 2,000 16-Oct-98 A/R aleem 400 31-Oct-98 Balance c/d 2,400 Comission Income 4201 Date Description Amount Date Description 1-Oct-98 Balance b/d 31-Oct-98 Balance c/d 4,000 4,000 Purchases 5101 Date Description Amount Date Description 1-Oct-98 Balance b/d 42,000 4-Oct-98 Cash 2,500 15-Oct-98 A/P Sahir 4,800 31-Oct-98 Balance c/d 49,300 Purchases Return 5111 Date Description Amount Date Description 1-Oct-98 Balance b/d 26-Oct-98 A/P Sahir 31-Oct-98 Balance c/d 4,000 4,000 Salareis Expense 5201 Date Description Amount Date Description 1-Oct-98 Balance b/d 15,000 28-Oct-98 Bank 3,000 31-Oct-98 Balance c/d 18,000 Rent Expense 5202 Amount
43,000 43,000
2,400 2,400
Amount 40,000 40,000
Amount 4,000 4,000
Amount 8,000 2,500 1,500 24,300 36,300
Amount
49,300 49,300
Amount 5,000 10,000 4,600 3,000 2,900 9,500 35,000
Amount 3,000 1,000 4,000
Amount
Amount 3,000 2,000
18,000 18,000
16,500 21,500
Date 1-Oct-98
DescriptionQueation Amount Date Description # 12 of Handout Amount #1 Balance b/d 6,000 31-Oct-98 Balance c/d 6,000 6,000 6,000
Amount 16,000 4,800
A/c Receivable Aleem 1205 Date Description Amount Date Description 11-Oct-98 Sales 2,400 16-Oct-98 Sales Return 31-Oct-98 Balance c/d 2,400 Purchases Discount 5211 Date Description Amount Date Description 20-Oct-98 A/P Sahir 31-Oct-98 Balance c/d 400 400 Telephone Bill 5203 Date Description Amount Date Description 29-Oct-98 Cash 1,500 31-Oct-98 Balance c/d 1,500 Insurance Pemium 5204 Date Description Amount Date Description 30-Oct-98 Bank 2,900 31-Oct-98 Balance c/d 2,900
Amount 400 2,000 2,400
20,800 Amount 400 400
Amount 108,000 108,000
Amount 1,500 1,500
Amount 85,000 3,300 3,500 2,400 94,200
Amount 2,900 2,900
5 6 7 8 9 1 1 1 1 2 1 1 1 1 1
M/S Usmani Trail Balance As on Oct 31, 1998 S.no Title of Account Ref Debit
Credit
1 4 3 5 6 7 8 9 11 12 13 14 2 15 17 18 16 10
Office Equipment Furniture Cash Bank A/R Zaheer A/P Sahir Capital Sales Commission Income Purchases Purchases Return Salareis Expense Rent Expense A/R Aleem Telephone Bill Insurance Premium Purchases Discount Sales Return
1102 43,000 Queation # 1106 40,000 1201 24,300 1202 9,500 1204 16,500 2101 3101 4101 4201 5101 49,300 5111 5201 18,000 5202 6,000 5202 2,000 5203 1,500 5204 2,900 5211 41111 2,400 215,400
12 of Handout # 1
4,800 108,000 94,200 4,000 4,000
400 215,400
a) Asset = Liability + Capital Increase Debit Credit Credit Capital Debit Decrease Credit Debit Debit Debit Credit ? 91,630 50,000 8,730 6,400 15,000 1,500 81,630
Asset Liability Income Capital Expense b)
A/R Total Asset Other Asset Building Cash Furniture Prize Bonds Office suplies
A/R = 91,630 - 81,630 A/R = 10,000 Total Liabilities = A/P + Bank Loan P/A = 15,630 + 6,000 = 21,630 Total Owner Equity = Total Asset - Total Liability 91,630 - 21,630 70,000
Queation # 14 of Handout M/S # 1 Osama

Cash Date 4-Jul-98 8-Jul-98 31-Jul-98 31-Jul-98
General Ledg
Date 1-Jul-98 10-Jul-98 15-Jul-98
Description Balance b/d Mark-up Bank
Amount 5,000 250 1,500 6,750
Description Transport expense Reqair & Maintinance Salareis expense Balance c/d
Date 1-Jul-98 1-Jul-98 30-Jul-98
Description Balance b/d A/R Capital
Amount 15,000 15,000 3,000
Bank Date 7-Jul-98 7-Jul-98 10-Jul-98 15-Jul-98 25-Jul-98 31-Jul-98
Description Telephone Bill Drawing A/P Cash Drawing Balance c/d
33,000 Accounts Receivable Amount Date Description 20,000 1-Jul-98 Bank 1-Jul-98 Sales Discount 18-Jul-98 Sales Return 31-Jul-98 Balance c/d 20,000 Investment Amount Date 10,000 31-Jul-98 10,000 Furniture Amount Date
Date 1-Jul-98
Date 1-Jul-98
Date
Description
Description
1-Jul-98
Balance b/d
Date 1-Jul-98
8,000 Queation # 14 of Handout 31-Jul-98 Balance c/d 8,000 8,000 Machinery Amount Date Description 16,000 31-Jul-98 Balance c/d 16,000
#1
Accounts Payable Date Description Amount Date Description 10-Jul-98 Bank 8,000 1-Jul-98 Balance b/d 10-Jul-98 Purchase Discount 450 4-Jul-98 Purchases 20-Jul-98 Purchase Return 1,200 31-Jul-98 Balance c/d 14,350 24,000 Capital Amount Date 1-Jul-98 18-Jul-98 30-Jul-98 51,800 51,800 Sales Amount Date 1-Jul-98 70,000 70,000
Date
Description
Description Balance b/d Advertising Expense Bank
Date
Description
Date
Description
Sales Return Amount Date
Description
1-Jul-98 Balance b/d 18-Jul-98 A/R
800 Queation # 14 of Handout 1,500 31-Jul-98 Balance c/d 2,300 Mark-up Amount Date 1-Jul-98 10-Jul-98 750 750 Purchases Amount Date 40,000 12,000 31-Jul-98 52,000
#1
Date
Description
Date 1-Jul-98 4-Jul-98
Description Balance b/d A/P
Description
Balance c/d
M/S Osama Bros General Ledger
Purchases return Amount Date 1-Jul-98 20-Jul-98 1,800 1,800 Transportation Expense Amount Date 2,000 800 31-Jul-98 2,800 Advertising Expense Amount Date 500 2,100 31-Jul-98 2,600 Salaries Expense Amount Date 8,000 2,000 31-Jul-98 10,000 Rent Expense Amount Date 3,000 31-Jul-98 3,000 Stationary & Printing
Amount 800 1,500 2,000 2,450 6,750
Date
Description
Description Balance b/d A/P
Amount 1,550 325 8,000 1,500 1,000 20,625 33,000
Date 1-Jul-98 4-Jul-98
Description
Balance c/d
Date Description 1-Jul-98 Balance b/d 18-Jul-98 Capital
Description
Balance c/d
Amount 15,000 500 1,500 3,000 20,000
Date Description 1-Jul-98 Balance b/d 31-Jul-98 Cash
Description
Balance c/d
Amount 10,000 10,000 Date 1-Jul-98 Description Balance b/d
Amount
8,000 8,000 16,000 Amount 16,000 16,000
Date 1-Jul-98
Amount Date Description Queation # 14 of Handout #1 200 31-Jul-98 200 Fire Insurance Premium Amount Date 1,200 31-Jul-98 1,200 Bank Charges Amount Date 100 31-Jul-98 100 Sales Discount Amount Date 500 31-Jul-98 500 Drawings Amount Date 325 1,000 31-Jul-98 1,325 Telephone Bill Amount Date 1,550 31-Jul-98 1,550 Balance c/d
Date 1-Jul-98
Amount 12,000 12,000
Date 1-Jul-98
24,000 Date 1-Jul-98 Description A/R Description Balance c/d
Amount 46,700 2,100 3,000 51,800
Date Description 7-Jul-98 Bank 25-Jul-98 Bank
Description
Amount 70,000 70,000 Date 7-Jul-98 Description Bank
Balance c/d
Amount
Date
Repair & Maintinance Expense Description Amount Date Description
8-Jul-98 8-Jul-98 2,300 2,300
Repair OfficeQueation furniture 300 # 14 of Handout # 1 White Washing 1,200 31-Jul-98 Balance c/d 1,500 Purchases Discount Amount Date 10-Jul-98 450 450
Amount 500 250 750
Date
Description
Description A/P
Amount
52,000 52,000
Amount 600 1,200 1,800
Amount
2,800 2,800
Amount
2,600 2,600
Amount
10,000 10,000
Amount 3,000 3,000
Amount 200 200
Amount 1,200 1,200
Amount 100 100
Amount 500 500
Amount
1,325 1,325
Amount 1,550 1,550
Amount
1,500 1,500
Amount 450 450
M/S Osma Bros Trail Balance As on Jul 31, 1998 S.no Title of Account Ref Debit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Cash Bank A/R Investment Furniture Machinery A/P Capital Sales Sales Return Mark up Purchases Purchases Return Transport Expense Advertising Expense 2,450 20,625 3,000 10,000 8,000 16,000
2,300 52,000 2,800 2,600
16 17 18 19 20 21 22 23 24 25
Salareis Expense Queation # Rent Expense Stationary & Printing Insurance Premium Bnak Charges Sales Discount Drawing Telephone bill Repair & Maintinance Purchase Discount
10,000 14 of Handout #1 3,000 200 1,200 100 500 1,325 1,550 1,500
139,150
Credit
14,350 51,800 70,000 750 1,800
450 139,150

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Q#1 of Handout # 1

Date 1999 1-Aug

Debit (Rs) 100,000

120,000 120,000 75,000 75,000 20,000 20,000

Date 1999 1-Jul 1-Jul

Date 1999 1-May Cash

Dilawar & company General Journal Description

Date 1-Mar-99 Cash Furniture computer

Usama & company General Journal Description

Date Description 1-Jul-99 Capital 12-Jul Sales

Date Description 2-Jul-99 Cash 15-Jul-99 Cash

1-Aug-99 Balance b/d

Purchases Date Description Ref

8-Jul-99 A/c payable Rehan 22-Jul-99 Cash

1-Aug-99 Balance b/d

Transportation exp Date Description 10-Jul-99 Cash Ref

1-Aug-99 Balance b/d

Office Re Date Description 20-Jul-99 Capital Ref

1-Aug-99 Balance b/d

Salareis expens Date Description 31-Jul-99 Bank Ref

1-Aug-99 Balance b/d

31-Jul-99 Balance c/d

A/c payable Rehan Ref Amount 10,000 12,000 22,000

30-Jul-99 Cash 31-Jul-99 Balance c/d

Sales A/c Ref Amount

31-Jul-99 Balance c/d

31-Jul-99 Balance c/d

A/c Receivable Ali Ref Amount 18,000

31-Jul-99 Balance c/d 6,000 6,000

6,000 6,000 1-Aug Balance b/d

Salareis expense A/c Description Amount Date 9,000

31-Jul-99 Balance c/d 9,000 9,000

Furniture A/c Date Description Ref Amount

Balance 31-Jul-99 c/d

A/c Receivable Ali Date Description Ref Amount

Balance 31-Jul-99 c/d

ons ce 1999 Credit

Date 1-Mar-99 Cash

5-Mar-99 Transport Charges Cash 7-Mar-99 Cash

Date 1-Mar-99 7-Mar-99 17-Mar-99 27-Mar-99 31-Mar-99

Description Capital Sales A/R Zaheer Bank Rent Revenue

Date Description 1-Mar-99 Cash

Date 3-Mar-99 9-Mar-99 20-Mar-99

Description Cash A/P Yahya A/P Bashir

Date Description 5-Mar-99 Cash

Description Cash A/R Zaheer

31-Mar-99 Balance c/d

Date Description 17-Mar-99 A/R zaheer

31-Mar-99 Balance c/d 1-Apr-99 Balance b/d 1,500 1,500

31-Mar-99 Balance c/d

27,000 50,000 1-Apr-99 Balance b/d

Amount 2,000 6,000 12,000 20,000

1-Apr-99 Balance b/d

Amount 1-Apr-99 Balance b/d 350,000 350,000

Amount 1-Apr-99 Balance b/d 117,000 117,000 23,000 23,000

31-Mar-99 Balance c/d

Amount 600 600 1-Apr-99 balance b/d 2,150 2,150

31-Mar-99 Balance c/d

Date Amount 36,000 33,300 69,300 69,300

Rent revenue Description Amount Date Description 31-Mar-99 Cash

31-Mar-99 Balance c/d

2,000 2,000 1-Apr-99 Blance b/d

Amount 15,000 1,500 10,000 6,800 33,300

31-Mar-99 Balance c/d 1,500 1,500

Double Entries & Trial Balance

Double Entries & Trial Balance