| 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 |
