{"id":83516,"date":"2021-10-06T13:19:00","date_gmt":"2021-10-06T07:49:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=83516"},"modified":"2023-05-19T18:10:02","modified_gmt":"2023-05-19T12:40:02","slug":"ts-grewal-class-11-accountancy-solutions-chapter-6-ledger","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/","title":{"rendered":"TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger 2022-23"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-135480\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-6-Ledger.jpg\" alt=\"TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-6-Ledger.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-6-Ledger-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger<\/strong>: The questions in Chapter 6 are of practical approach, so TS Grewal has given all the questions solved in a step-by-step format. These questions are solved and explained in such a simple way that it is helpful for the students from an exam point of view. To simplify the practical questions, students can always download the TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger in PDF form.<\/p>\n<ul>\n<li><strong>Read More: <a href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-solutions\/\" target=\"_blank\" rel=\"noopener\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;TS Grewal Class 11 Solutions&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:5053,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:2,&quot;11&quot;:0,&quot;12&quot;:0,&quot;15&quot;:&quot;Arial&quot;}\" data-sheets-note=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-10-maths-rs-aggarwal-solutions\/\nhttps:\/\/www.kopykitab.com\/blog\/cbse-class-11-maths-rs-aggarwal-solutions\/\">TS Grewal Class 11 Solutions<\/span><\/a><\/strong><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6a025571190ab\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6a025571190ab\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#download-free-pdf-for-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\" title=\"Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger\">Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#detailed-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\" title=\"Detailed TS Grewal Class 11 Accountancy Solutions Chapter 6 &#8211; Ledger\">Detailed TS Grewal Class 11 Accountancy Solutions Chapter 6 &#8211; Ledger<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#features-of-a-ledger-account\" title=\"Features of a ledger account\">Features of a ledger account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#types-of-a-ledger\" title=\"Types of a ledger\">Types of a ledger<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger-sample-questions\" title=\"TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger: Sample Questions\">TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger: Sample Questions<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#answer\" title=\"Answer:\">Answer:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#faqs-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\" title=\"FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger\">FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#define-a-ledger\" title=\"Define a ledger.\">Define a ledger.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#mention-3-features-of-a-ledger-account\" title=\"Mention 3 features of a ledger account.\">Mention 3 features of a ledger account.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#what-are-the-types-of-a-general-ledger\" title=\"What are the types of a general ledger?\">What are the types of a general ledger?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/#can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger-free-pdf\" title=\"Can I download TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger free PDF? \">Can I download TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger free PDF? <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"download-free-pdf-for-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\"><\/span>Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-11-Accountancy-Solutions-Chapter-6.pdf\">TS Grewal Class 11 Accountancy Solutions Chapter 6<\/a><\/p>\n<div id=\"example1\" style=\"text-align: justify;\">\u00a0<\/div>\n<p style=\"text-align: justify;\"><style>\n.pdfobject-container { height: 500px;}<br \/>\n.pdfobject { border: 1px solid #666; }<br \/>\n<\/style><\/p>\n<p style=\"text-align: justify;\"><script src=\"https:\/\/www.kopykitab.com\/_utility\/js\/pdfobject.min.js\"><\/script><br \/><script>PDFObject.embed(\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-11-Accountancy-Solutions-Chapter-6.pdf\", \"#example1\");<\/script><\/p>\n<h2><span class=\"ez-toc-section\" id=\"detailed-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\"><\/span>Detailed TS Grewal Class 11 Accountancy Solutions Chapter 6 &#8211; Ledger<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger explains Ledger as a book used for containing records in which the summarized and classified information from the journal, posted as credit and debit. The information required for preparing the financial statements of a firm is in the ledger. It is also known as the second book of entry.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"features-of-a-ledger-account\"><\/span><strong>Features of a ledger account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TS Grewal Class 11 Accountancy Solutions mentions features of a ledger account.\u00a0<\/p>\n<ol>\n<li>Follows the double-entry system.\u00a0<\/li>\n<li>In a ledger, various transactions of an enterprise are posted under various accounts.\u00a0<\/li>\n<li>It is also called the Principle book of account because, after a journal or all-purpose books, the final entry of transactions is made in the ledger.\u00a0<\/li>\n<li>All types of accounts related to revenue, assets, liabilities, and capital are maintained in a ledger.\u00a0<\/li>\n<li>A ledger is the only record of a business transaction classified into relevant accounts.\u00a0<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"types-of-a-ledger\"><\/span><strong>Types of a ledger<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TS Grewal Class 11 Accountancy Solutions\u00a0 discusses the 3 types of Ledger:<\/p>\n<ol>\n<li>General ledger: A master collection of all the accounts and summarizes all the transactions within an enterprise. It records all the transactions of a business in a financial system.<\/li>\n<\/ol>\n<p>It consists of credit and a debit entry for every transaction recorded in it. The total credit and debit balance should match for preparing financial statements from it.\u00a0<\/p>\n<p>It has 2 types:<\/p>\n<ul>\n<li>Nominal: It contains all the nominal accounts like income, gain, expense, and loss.<\/li>\n<li>Private: It contains all the accounts with confidential nature like capital, salaries, drawings, etc.<\/li>\n<\/ul>\n<p>2. Sales ledger: Businesses having many customers and selling in credit maintain a sales ledger. It records all the transactions of goods being sold to customers in credit. The Sum of the amount given on credit is called Accounts Receivable.\u00a0<\/p>\n<p>3. Purchase ledger: All the transactions between a company and suppliers are recorded in the purchase ledger. It shows the paid and outstanding purchases. The Sum of the amount given on credit is called Accounts Payable.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger-sample-questions\"><\/span>TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger: Sample Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mohit began a business on 1<sup>st<\/sup> April 2023, with a capital of Rs. 50,000 and made the following transactions:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>2023<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>Rs.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 3<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Purchased goods on credit from Rita<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 4<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Cash paid to Rita<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 6<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Goods sold to Rohit<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>25,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 8<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Cash received from Rohit<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 12<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Purchased good from Rita<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>12,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 18<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Cash paid to Rita<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 25<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Goods sold to Rohit<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.3881%;\" width=\"213\">\n<p>April 30<\/p>\n<\/td>\n<td style=\"width: 44.2786%;\" width=\"213\">\n<p>Cash received from Rohit<\/p>\n<\/td>\n<td style=\"width: 33.3333%;\" width=\"213\">\n<p>6,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Journalise the above transaction as well as show the resp. Ledger accounts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"answer\"><\/span>Answer:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Journal of Mohit<\/p>\n<p>Books of Mr. Mohit<\/p>\n<p>Journal<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Particulars<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>L.F.<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>Debit<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>Credit<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 1<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0 To Capital A\/C<\/p>\n<p>(Being commenced business by Mohit with cash)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>50,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>50,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 3<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Purchases A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Rita\u2019s A\/C<\/p>\n<p>(Being purchased goods on credit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>20,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 4<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Rita\u2019s A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C<\/p>\n<p>(Being amount paid to Rita)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>10,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 6<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Rohit\u2019s A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Sales A\/C<\/p>\n<p>(being sold material on credit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>25,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>25,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 8<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>To Rohit\u2019s A\/C<\/p>\n<p>(Being amount received from Rohit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>20,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 12<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Purchases\u2019 A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Rita\u2019s A\/C<\/p>\n<p>(Being material purchased on credit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>12,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>12,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 18<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Rita\u2019s A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C<\/p>\n<p>(Being Cash amount paid to Rita)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>20,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 25<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Rohit\u2019s A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Sales A\/C<\/p>\n<p>(Being material sold to Rohit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>10,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0597%;\" width=\"79\">\n<p>April 30<\/p>\n<\/td>\n<td style=\"width: 59.5771%;\" width=\"372\">\n<p>Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Rohit\u2019s A\/C<\/p>\n<p>(Being amount received from Rohit)<\/p>\n<\/td>\n<td style=\"width: 6.21891%;\" width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"78\">\n<p>6,000<\/p>\n<\/td>\n<td style=\"width: 10.4478%;\" width=\"73\">\n<p>6,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ledger shown in Rohit\u2019s books<\/p>\n<p><strong>Cash Account<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cr. <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"78\">\n<p>Date<\/p>\n<\/td>\n<td width=\"115\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"51\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"78\">\n<p>Date<\/p>\n<\/td>\n<td width=\"116\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"44\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"77\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>2018<\/p>\n<\/td>\n<td width=\"115\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"78\">\n<p>2018<\/p>\n<\/td>\n<td width=\"116\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"44\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"77\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>April 1<\/p>\n<\/td>\n<td width=\"115\">\n<p>To Capital A\/C<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<td width=\"78\">\n<p>April 4<\/p>\n<\/td>\n<td width=\"116\">\n<p>By Rita\u2019s A\/C<\/p>\n<\/td>\n<td width=\"44\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"77\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>April 8<\/p>\n<\/td>\n<td width=\"115\">\n<p>To Rohit\u2019s A\/C<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p>20,000<\/p>\n<\/td>\n<td width=\"78\">\n<p>April 18<\/p>\n<\/td>\n<td width=\"116\">\n<p>By Rita\u2019s A\/C<\/p>\n<\/td>\n<td width=\"44\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"77\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"115\">\n<p>To Rohit\u2019s A\/C<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0\u00a0 6,000<\/p>\n<\/td>\n<td width=\"78\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"116\">\n<p>By Balance c\/d<\/p>\n<\/td>\n<td width=\"44\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"77\">\n<p>46,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"115\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p>76,000<\/p>\n<\/td>\n<td width=\"78\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"116\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"44\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"77\">\n<p>76,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"78\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"115\">\n<p>Balance b\/d<\/p>\n<\/td>\n<td width=\"51\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"79\">\n<p>46,000<\/p>\n<\/td>\n<td width=\"78\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"116\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"44\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"77\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Capital Account<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Cr.<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td width=\"127\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"35\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td width=\"125\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"36\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>2018<\/p>\n<\/td>\n<td width=\"127\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>2018<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"127\">\n<p>To Balance c\/d<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>April 1<\/p>\n<\/td>\n<td width=\"125\">\n<p>By Cash A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"127\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"127\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"127\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"125\">\n<p>By Balance b\/d<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>50,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Purchases Account<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Cr. <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td width=\"121\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"41\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td width=\"125\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"36\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>2018<\/p>\n<\/td>\n<td width=\"121\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>2018<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>April 03<\/p>\n<\/td>\n<td width=\"121\">\n<p>To Rita\u2019s A\/C<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>20,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"125\">\n<p>By Balance c\/d<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>April 12<\/p>\n<\/td>\n<td width=\"121\">\n<p>To Rita\u2019s A\/C<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>12,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"121\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"121\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"121\">\n<p>To Balance b\/d<\/p>\n<\/td>\n<td width=\"41\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"125\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rita\u2019s Account<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cr. <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"67\">\n<p>Date<\/p>\n<\/td>\n<td width=\"138\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"35\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"66\">\n<p>Date<\/p>\n<\/td>\n<td width=\"138\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"36\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>2018<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"66\">\n<p>2018<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>April 4<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Cash A\/C<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>10,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>April 3<\/p>\n<\/td>\n<td width=\"138\">\n<p>By Purchases A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>April 18<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Cash A\/C<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>20,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>April 12<\/p>\n<\/td>\n<td width=\"138\">\n<p>By Purchases A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>12,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Balance c\/d<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0\u00a0 2,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>32,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"66\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"138\">\n<p>Balance b\/d<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>2,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rohit\u2019s Account<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cr. <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"67\">\n<p>Date<\/p>\n<\/td>\n<td width=\"138\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"35\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"66\">\n<p>Date<\/p>\n<\/td>\n<td width=\"138\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"36\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>2018<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"66\">\n<p>2018<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>April 6<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Sales A\/C<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>25,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>April 8<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Cash A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>April 25<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Sales A\/C<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>10,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Cash A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0\u00a0 6,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"66\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"138\">\n<p>By Balance b\/d<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0\u00a0 9,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"67\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"138\">\n<p>To Balance b\/d<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0 9,000<\/p>\n<\/td>\n<td width=\"66\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"138\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sales Account<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Dr.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cr. <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"73\">\n<p>Date<\/p>\n<\/td>\n<td width=\"132\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"35\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<td width=\"72\">\n<p>Date<\/p>\n<\/td>\n<td width=\"132\">\n<p>Particulars<\/p>\n<\/td>\n<td width=\"36\">\n<p>J.F.<\/p>\n<\/td>\n<td width=\"79\">\n<p>Amount (Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">\n<p>2018<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"72\">\n<p>2018<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">\n<p>April 30<\/p>\n<\/td>\n<td width=\"132\">\n<p>To Balance b\/d<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<td width=\"72\">\n<p>April 6<\/p>\n<\/td>\n<td width=\"132\">\n<p>By Rohit\u2019s A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>25,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"72\">\n<p>April 25<\/p>\n<\/td>\n<td width=\"132\">\n<p>By Rohit\u2019s A\/C<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<td width=\"72\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"73\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"35\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"72\">\n<p>May 1<\/p>\n<\/td>\n<td width=\"132\">\n<p>Balance b\/d<\/p>\n<\/td>\n<td width=\"36\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"79\">\n<p>35,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We have included complete information regarding the <a href=\"https:\/\/www.cbse.gov.in\/\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger. If you have any questions, feel free to ask in the comment box.<\/p>\n<div class=\"content-box-orange\">\u00a0<\/div>\n<h3><span class=\"ez-toc-section\" id=\"faqs-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger\"><\/span>FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1618228871387\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"define-a-ledger\"><\/span>Define a ledger.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ledger is a book used for containing records in which the summarized and classified information from the journal, posted as credit and debit. The information required for preparing the financial statements of a firm is in the ledger. It is also known as the second book of entry.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618228904220\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"mention-3-features-of-a-ledger-account\"><\/span>Mention 3 features of a ledger account.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Features of a ledger account are:<br \/>1. Follows the double-entry system.\u00a0<br \/>2. In a ledger, various transactions of an enterprise are posted under various accounts.\u00a0<br \/>3. All types of accounts related to revenue, assets, liabilities, and capital are maintained in a ledger.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618228960769\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-are-the-types-of-a-general-ledger\"><\/span>What are the types of a general ledger?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A general ledger has 2 types:<br \/>1. Nominal: It contains all the nominal accounts like income, gain, expense, and loss.<br \/>2. Private: It contains all the accounts with a confidential nature like capital, salaries, drawings, etc.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633506412215\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-6-%e2%80%93-ledger-free-pdf\"><\/span>Can I download TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger free PDF? <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, you can download TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger Free PDF. <\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger: The questions in Chapter 6 are of practical approach, so TS Grewal has given all the questions solved in a step-by-step format. These questions are solved and explained in such a simple way that it is helpful for the students from an exam point of &#8230; <a title=\"TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger 2022-23\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-6-ledger\/\" aria-label=\"More on TS Grewal Class 11 Accountancy Solutions Chapter 6 \u2013 Ledger 2022-23\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":135480,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[73694,2917,73410],"tags":[75036,62123,3570],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83516"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/244"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=83516"}],"version-history":[{"count":4,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83516\/revisions"}],"predecessor-version":[{"id":374758,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83516\/revisions\/374758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/135480"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=83516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=83516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=83516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}