DR

Capital Account

CR

May

May

30

Bal c/d

7,000

1

Bank a/c

7,000

Bal b/d

7,000

DR

Bank Account

CR

May

€

May

€

1

Capital a/c

7,000

2

Rent a/c

1,200

8

Sales a/c

900

4

Stationery a/c

200

16

Sales a/c

800

6

Purchases a/c

950

25

Loan a/c

1,500

7

Wages a/c

550

29

BB Ltd a/c

500

12

Purchases a/c

1,300

30

Bal c/d

1,300

14

Wages a/c

1,500

17

Rates a/c

600

18

Insurance a/c

500

21

Equip. Suppliers a/c

3,000

23

OF Ltd a/c

2,200

12,000

12,000

Bal b/d

1,300

DR

Equipment Account

CR

May

€

May

€

3

Equip. Suppliers a/c

5,000

15

Equip. Suppliers a/c

600

30

Bal c/d

4,400

5,000

5,000

Bal b/d

4,400

DR

Furniture Account

CR

May

May

10

OF Ltd a/c

3,000

30

Bal c/d

3,000

Bal b/d

3,000

DR

Rent Payable Account

CR

May

May

2

Bank a/c

1,200

30

Bal c/d

1,200

Bal b/d

1,200

DR

Stationery Account

CR

May

May

4

Bank a/c

200

30

Bal c/d

200

Bal b/d

200

DR

Wages Account

CR

May

€

May

€

7

Bank a/c

550

14

Bank a/c

1,500

30

Bal c/d

2,050

2,050

Bal b/d

2,050

DR

Rates Account

CR

May

May

17

Bank a/c

600

30

Bal c/d

600

Bal b/d

600

DR

Insurance Account

CR

May

May

18

Bank a/c

500

30

Bal c/d

500

Bal b/d

500

DR

Purchases Account

CR

May

€

May

€

6

Bank a/c

950

12

Bank a/c

1,300

17

SS Ltd a/c

750

24

ZZ Ltd a/c

1,450

30

Bal c/d

4,450

4,450

4,450

Bal b/d

4,450

DR

Sales Account

CR

May

€

May

€

8

Bank a/c

900

9

MM Ltd a/c

1,000

16

Bank a/c

800

30

Bal c/d

4,100

22

BB Ltd a/c

1,400

4,100

4,100

Bal b/d

4,100

DR

Purchases Returns Account

CR

May