1. Purchase Goods For                45,000.00

Dr. Purchase A/c          45,000.00

Cr. Cash           45,000.00

2. Sold Goods For 35,000.00

Dr. Cash           35,000.00

Cr. Sales A/c    35,000.00

3. Purchase Goods From Malhotra & Co.     40,000.00

Dr. Purchase A/c          40,000.00

Cr. Malhotra & Co.        40,000.00

4. Paid Telephone Rent For The Year By Cheque      4,000.00

Dr. Telephone Rent  A/c                4,000.00

Cr. Bank  A/c 4,000.00

5. Bought One Typewriter From Universal Typewriter Co.     10,000.00

Dr. Typewriter A/c                                                                   10,000.00

Cr. Universal Typewriter Co. A/c 10,000.00

6. Sold Goods To Rajesh Kumar For Cash         6,000.00

Dr. Cash                                                                      6,000.00

Cr. Sales A/c    6,000.00

7. Amount Withdrawn From Bank For  Personal Use      60,000.00

Dr. Drawings A/c                                   60,000.00

Cr. Bank A/c                              60,000.00

8. Received Cash From Keshav Ram      70,000.00

       Discount Allowed                                1,000.00

Dr. Cash A/c     70,000.00

Dr. Discount Allowed A/c             1,000.00

Cr. Keshav Ram A/c     71,000.00

9. Paid Into Bank       10,000.00

Dr. Bank A/c     10,000.00

Cr. Cash           10,000.00

10. Bought 500 Share Of Saras Co. Ltd. At Rs. 25 Per Shares Brokerage Paid   200.00

Dr. Saras Co. Ltd. Shares A/c                                                                                                 12,500.00

Cr. Bank A/c                                                                                                                12,500.00

Dr. Brokerage A/c         200.00

Cr. Bank A/c     200.00

11. Goods Worth Rs. 1,000.00 Found Defective Were Returned To Malhota & Co.

Dr. Malhotra & Co. A/c  1,000.00

Cr. Purchase Return A/c           1,000.00

12. Sold 200 Shares Of Saras Co. Ltd. 50 Rs. Per Shares, Brokerage Paid         200.00

Dr. Bank A/c     1,000.00

Cr. Saras Co. Ltd.  Shares A/c        1,000.00

Dr  Brokerage A/c         200.00

Cr Bank A/c 200.00

13. Bought Goods Worth Rs. 3,000.00 From Ramesh And Supplied Them

      To Suresh At Rs. 4,000.00

Dr. Purchase A/c          3,000.00

Cr. Ramesh A/c            3,000.00

Dr. Suresh A/c  4,000.00

Cr. Sales A/c    4,000.00

14. Suresh Returned Goods Worth     2,000.00

Dr. Sales Return A/c     2,000.00

Cr. Suresh A/c  2,000.00

15. Issued A Cheque In Favor Of The Landlord For Rent For

September  Month             5,000.00

Dr. Rent Paid A/c                       5,000.00

Cr. Bank A/c                             5,000.00

16. Paid Salary        6,000.00

Dr. Salary A/c   6,000.00

Cr. Cash           6,000.00

17. Received From Travelling Salesman     1,70,000.00

Dr. Cash           1,70,000.00

Cr. Travelling Salesman A/c      1,70,000.00

18. Paid For Charity        10,000.00

Dr. Charity Cash A/c  10,000.00

Cr. Cash               10,000.00

19. Charity Goods 20,000.0

Dr Charity Goods A/c 20,000.00

Cr Purchase A/c 20,000.00