Exercise: 2

Maintain bill- wise detail:

M/S Khurana & Co.

0n 1st April 2018 started business with ₨ 600000

0n 1st April 2018 cash deposit in bank ₨350000

0n 1st April 2018 purchased furniture from KK wood works for ₨40000 on credit
(bill no. pur/KK/001) paid 10000 at the time of purchase.

0n 2nd April 2018 purchased goods from surya Ltd. Worth ₨45000 on credit. (Bill
no. pur/sur/002)

0n 3rd April 2018 purchased office stationery worth ₨ 1000. Payment is made via
cash.

0n 3rd April 2018 paid 5000 for office maintenance. Payment is made via issuing a
cheque of ICICI bank account.

0n 4th April 2018 purchased machinery from chanson technologies worth ₨ 30000
on credit. (Bill no. machi/chan/003)

0n 4th April 2018 sold gods to Mr. vikas on credit worth ₨30000 (Bill no.
sal/vika/004)

0n 4th April 2018 vikas issued a cheque of 500 in favor of the company.

0n 5th April 2018 cash ales goods worth ₨ 5000

0n 6th April 2018 issued a cheque in favour of KK word works of ₨ 20000 (Bill no.:
pur/KK/001)
0n 7th April 2018 purchased a computer for official use from shri chand computer
worth ₨ 40000 and issued a cheque of ₨10000. (Bill no. :comp/SCC/005)

0n 8th April 2018 purchased a printer of ₨ 10000 from shri chand computer and
paid 2000 as down payment. (Bill no.: print /SSC/006)

0n 9th April 2018 sold goods to Zinc traders for ₨ 15000 on credit (Bill no.:
sal/Zinc/007)

0n 10th April 2018 issued a cheque of ₨15000 in favor of surya Ltd. Against bill no.
(Bill no.; pur/sur /002) and paid ₨20000 to chanson technologies in cash against
(Bill no. ; mach/ chan/003)

0n 12th April 2018 received a cheque of ₨5000 from Zinc traders and received a
cheque of ₨

25000 from Mr. vikas against bill no. (sal/zinc/ 007) and (Bill no. sal/vik/004)

0n 15th April 2018purcased goods worth ₨ 5000 from surya Ltd (pur/surya/008)

0n 16th April 2018 paid ₨ 30000 to surya Ltd through cheque against (Bill no.
pur/surya/001)

0n 18th April 2018 paid ₨ 15000 as electricity bill for the month of April.

0n 20th April 2018 paid ₨ 10000 to chanson technologies against bill no.
(mach/chan/003) and purchased another machinery from them worth ₨ 30000
on credit. (Bill no. ; mach/ chan/009)

0n 21th April 2018 Sold goods to Mr Malhotra for ₨ 20000 on credit (Bill no. :
sal/mal/010)

0n 22th April 2018 Mr Malhotra sent a cheque ₨ 10000 against bill no.
(mach/chan/003) and also purchased goods for ₨ 35000 on credit. (Bill no. ; sal/
mal/011)
0n 23rd April 2018 company cleared the whole of KK wood works of Bill no: pur/
KK/001)

0n 24th April 2018 purchased a second hand van for delivery purpose for ₨80000
from ganga car trades (Bill no. van/ gang/002)

0n 25th April 2018 purchased office stationery worth ₨ 2000 on cash.

0n 26th April 2018 received a cheque of ₨ 700 from zinc traders in full settlement
of his account (Bill no. sal/Zinc/007)

0n 27th April 2018 sold goods to Mr.choudhary for ₨ 40000 and received ₨ 20000
as cash (Bill no; sal/chou/013)

0n 28th April 2018 sold goods to Mr.sumit for ₨45000 on credit (bill no.
sal/sumi/003) and received ₨15000 immediately as down payment.

0n 29th April 2018 received ₨ 10000 from Mr Malhotra against (Bill no.:
sal/mal/010)

0n 29th April 2018 paid ₨8000 to shri chand computers (Bill no.: print/SCC/006)

0n 29th April 2018 received a cheque of ₨15000 from Mr. sumit against (Bill no.:
sal/sumi/013)

0n 30th April 2018 paid ₨5000 to ganga car trades against (Bill no.: van/gang/012)

0n 30th April 2018 cash sales of goods worth ₨40000 received half payment as
cash and half as cheque.

0n 30th April 2018 paid ₨12000 salary to employee and 12000 rents to landlord.