Journal Entries – Accounting Basics

S.No.	Particulars	L.F.	Amount
Debit	Credit
1	Cash A/cDr.To Capital A/c(Being capital introduced)	**	4,00,000	4,00,000
2	Purchase A/cDr.To Cash A/c(Being cash purchase made)	**	5,00,000	5,00,000
3	Purchase A/cDr.To Abdhul A/c(Being goods purchase from Abdhul)	**	135,000	1,35,000
4	Inward Freight Charges A/cDr.To Cash A/c(Being freight charges Paid)	**	1,500	1,500
5	Computer A/cDr.To Cash A/c(Being computer purchased on cash)	**	35,000	35,000
6	Computer A/cDr.To Cash A/c(Being freight charges on computer paid)	**	500	500
7	Ram A/c Dr.To Sale A/c(Being sold to Mr. Ram)	**	2,00,000	2,00,000
8	Rent A/cDr.To Cash A/c(Being rent paid )	**	12,000	12,000
9	Salary A/cDr.To Cash A/c(Being salary paid)	**	15,000	15,000
10	Cash A/cDr.To Ram A/c(Being cash Received from Mr. Ram)	**	1,50,000	1,50,000
11	Bank A/cDr.To Cash A/c(Being cash deposited in Bank)	**	75,000	75,000
12	Office Expenses A/cDr.To Cash A/c(Being office expenses paid)	**	25,000	25,000