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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
| Date | Particulars | L.F. | Debit | Credit | |
|---|---|---|---|---|---|
| ____ /____ /_______ | Name of Debited A/c | Dr. | |||
| To Name of Credited A/c | |||||
| (Narration) |
| Date | Transactions | Amount |
|---|---|---|
| 2018 | ||
| 1/3 | Purchase Machine from Mr. B | 50,000 |
| 7/3 | Salary of the Month of Feb-18 Unpaid | 10,000 |
| 15/3 | Wrongly debited to Mr. A account instead of Mr. B | 500 |
| 26/3 | Sold Furniture to M/s C&D Ltd | 10,000 |
| 31/3 | Depreciation Charged on the following assets | |
| Furniture | 1,500 | |
| Machine | 5,000 | |
| Computer | 1,000 |
Journal Proper
| Date | Particulars | L.F. | Debit | Credit | |
|---|---|---|---|---|---|
| 2018 | |||||
| 01/03 | Machine A/c | Dr. | 50,000 | ||
| To Mr. B A/c | 50,000 | ||||
| (Being Machine purchase on credit from Mr. B) | |||||
| 07/03 | Salary A/c | Dr. | 10,000 | ||
| To Salary Outstanding a/c | 10,000 | ||||
| (Being salary due for the month of Feb but not paid yet.) | |||||
| 15/03 | Mr. B's A/c | Dr. | 500 | ||
| To Mr. A's A/c | 500 | ||||
| (Being journal entry pass to rectify an error ) | |||||
| 26/03 | M/s C&D A/c | Dr. | 10,000 | ||
| To Furniture A/c | 10,000 | ||||
| (Being Furniture sold on credit to M/s C&D | |||||
| 31/03 | Depreciation A/c | Dr. | 7,500 | ||
| To Machine A/c | 1,500 | ||||
| To Furniture A/c | 5,000 | ||||
| To Computer A/c | 1,000 | ||||
| (Being Depreciation charged on the Assets) |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
What is Journal Proper? Journal Proper is original entry books like as all subsidiaries Books. All those transactions which can not record in the any of other…
Class 11 and Class 12 commerce students, and CA Foundation aspirants, studying Financial Accounting.
Yes — this page includes a short interactive quiz so you can check your understanding straight away.
4 December 2021
4 December 2021
