Few Journal Entry Transactions as per
Accounting Conventions
Cash bringing in Capital A/c. (Under Capital
A/c.) Receipt
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Cash
|
300,000
|
|
|
Cr.
|
Capital
A/c.
|
|
300,000
|
Fixed Assets Purchases (Computer Purchases Under
Fixed Assets) Payment
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Computer
|
22,000
|
|
|
Cr.
|
Cash
/ Bank A/c.
|
|
22,000
|
Fund Transfer (Cash Deposit in Bank A/c –or-
Bank A/c. to another Same Company Bank A/c.)
Contra
|
|
|
Dr.
|
Cr.
|
|
Cr
|
Cash
A/c.
|
|
100,000
|
|
Dr.
|
Bank
A/c.
|
100,000
|
|
Fund Transfer from HDFC to ICICI (Internal
Fund Transfer) Contra
|
|
|
Dr.
|
Cr.
|
|
Cr
|
HDFC
A/c.
|
|
100,000
|
|
Dr.
|
ICICI
Bank A/c.
|
100,000
|
|
Security Deposit (Under Deposits {Assets}) Payment
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Security
Deposit – Office A/c.
|
10,000
|
|
|
Cr.
|
Cash
/ Bank A/c.
|
|
10,000
|
Consumable Stationary Purchased from Global
House on Credit. Journal
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Stationary
Exp A/c.
|
12,500
|
|
|
Cr.
|
Stationary
Supplier A/c.
|
|
12,500
|
Payment
entry on Credit Purchases
Payment
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Stationary
Supplier A/c
|
12,500
|
|
|
Cr.
|
Cash
/ Bank A/c.
|
|
12,500
|
Cash Sales Entry
Receipt
|
|
|
Dr.
|
Cr.
|
|
Cr
|
Cash
Sales A/c
|
12,500
|
|
|
Dr.
|
Cash
/ Bank A/c.
|
|
12,500
|
Credit Sales Entry
Journal
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Sundry
Debtor A/c
|
12,500
|
|
|
Cr.
|
Sales
A/c.
|
|
12,500
|
Credit Sales Receipt Entry Receipt
|
|
|
Dr.
|
Cr.
|
|
Cr
|
Sundry
Debtor A/c
|
|
12,500
|
|
Dr.
|
Cash
/ Bank A/c.
|
12,500
|
|
Credit Purchase Entry
Purchases
|
|
|
Dr.
|
Cr.
|
|
Cr
|
Sundry
Creditor A/c
|
|
12,500
|
|
Dr.
|
Purchase
A/c.
|
12,500
|
|
Credit Purchases Payment Entry
|
|
|
Dr.
|
Cr.
|
|
Dr
|
Sundry
Debtor A/c
|
12,500
|
|
|
Cr.
|
Cash
/ Bank A/c.
|
|
12,500
|
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