Ledger

Dr.
Cr.

Cash Account

date
2005

Reference

J.R

Amou
nt

jan.1
7

capital A/c
sales A/c
Rafiq & sons
A/c

6
6
7

20

Date
2005

Reference

J.R

Amou
nt

20000
0
26000

jan.2
3

Bank A/c
furniture A/c

6
6

10000
0
10000

3900

purchases A/c
Karachi store
A/c
Balance c/d

30000

6800
83100

17
31
22990
0

22990
0
Capital Account

Dr.
Cr.
date
2005

Reference

jan.31

Balance c/d

J.R

Amou
nt
20000
0

Date
2005

Reference

jan.1

cash A/c

J.R

Amou
nt
20000
0

20000
0

20000
0
Bank Account

Dr.
Cr.
date

Reference

J.R

Amou
nt

Date

Reference

J.R

Amou
nt

2005
jan.2

2005
cash A/C
Rafiq & sons

6
6

10000
0
16000

jan.9
26
31
31
31

Karachi store
Typewriter A/c
salaries A/c
Rent A/c
Balance c/d

30000
10000
6000
4000
66000

11600
0

11600
0

Furniture Account
Dr.
Cr.
date
2005
jan.3

Reference

J.R

Amou
nt

cash A/C

10000

Date
2005
jan.31

Reference

J.R

Balance c/d

Amou
nt
10000

10000

10000

Purchases Account
Dr.
Cr.
date
2005
jan.4
5

Reference

J.R

Amou
nt

cash A/C
Karachi store
A/c

30000

Date
2005
jan.22

40000

24
28
31

70000

Reference

J.R

Amou
nt

loss by fire A/c

4000

Drawing A/c
Advertisement
A/c
Balance c/d

3000
4000
59000

70000

Karachi store Account

Dr.
Cr.
date
2005
jan.9
14
17
17

Reference

J.R

Amou
nt

Bank A/c
purchases
returns
Cash A/c
Discount A/c

30000

6
7
7

3000
6800
200

Date
2005
jan.5

Reference

J.R

Amou
nt

purchases A/c

40000

40000

40000

Sales Account
Dr.
Cr.
date
2005
jan.31

Reference

J.R

Balance c/d

Amou
nt
48000

Date
2005
jan.7
8

Reference

J.R

Amou
nt

cash A/c
Rafiq & sons

6
6

26000
22000

48000

48000

Rafiq & sons Account

Dr.
Cr.
date
2005
jan.8

Reference

J.R

Amou
nt

sales A/c

22000

Date
2005
jan.11
16

Reference

J.R

Amou
nt

Bank A/c
sales return

6
7

16000
2000

20
20

cash A/c
Discount A/c

7
7

22000

3900
100

22000
Purchases return Account

Dr.
Cr.
date
2005

Reference

jan.31

Balance c/d

J.R

Amou
nt

3000

Date
2005
jan.14

Reference

J.R

Amou
nt

karachi store
A/c

3000

3000

3000
Sales returns Account

Dr.
Cr.
date
2005
jan.16

Reference

J.R

Amou
nt

Rafiq & sons

A/c

2000

Date
2005

Reference

jan.31

Balance c/d

2000

J.R

Amou
nt

2000

2000

Discount Account

Dr.
Cr.
date
2005
jan.20
31

Reference
Rafiq & sons
A/c
Balance b/d

J.R

Amou
nt

100
100

Date
2005
jan.17

Reference

J.R

karachi store
A/c

Amou
nt

200

200

200

Loss by fire Account

Dr.
Cr.
date
2005
jan.22
31

Reference

J.R

Amou
nt

purchases A/c

4000

Date
2005
jan.31

Reference

J.R

Balance c/d

Amou
nt
4000

4000

4000
Drawings Account

Dr.
Cr.
date
2005
jan.24

Reference

J.R

Amou
nt

purchases A/c

3000

Date
2005
jan.31

Reference
Balance c/d

J.R

Amou
nt
3000

3000

3000

Typewriter Account

Dr.
Cr.
date
2005
jan.26

Reference

J.R

Amou
nt

Bank A/c

10000

Date
2005
jan.31

Reference

J.R

Balance c/d

Amou
nt
10000

10000

10000

Advertisement Account
Dr.
Cr.
Date
2005
jan.28

Reference

J.R

Amou
nt

purchases A/c

4000

Date
2005
jan.31

Reference

J.R

Balance c/d

Amou
nt
4000

4000

4000
Salaries Account

Dr.
Cr.
Date
2005
jan.31

Reference

J.R

Amou
nt

Bank A/c

6000

Date
2005
jan.31

Reference
Balance c/d

J.R

Amou
nt
6000

6000

6000

Rent Account
Dr.
Cr.
Date
2005
jan.31

Reference

J.R

Amou
nt

Bank A/c

7000

7000

Date
2005
jan.31

Reference
Balance c/d

J.R

Amou
nt
7000

7000