Journal Entries in the books of Anjali
Date
|
Particulars
|
L
F
|
Debit
|
Credit
|
? 1
|
Rupali’s A/c………Dr.
To Sales A/c
(Being the goods are sold)
|
25000
|
25000
| |
2
|
Cash / bank a/c ………Dr
Bills Receivable A/c ……… Dr.
To Rupali’s A/c
(Being the part payment is made and bill is drawn)
|
10000
15000
|
25000
| |
3
|
Cash/ Bank A/c ……… Dr.
Discount A/c ………… Dr.
To Bills Receivable A/c
(being the bill is discounted)
|
14700
300
|
15000
| |
4
|
Rupali’s A/c ……… Dr
To Cash/Bank A/c
(being the bill is dishonored)
|
15000
|
15000
| |
5
|
Cash/ bank a/c………… Dr
To Rupali’s A/c
(being the part payment is made)
|
5000
|
5000
| |
6
|
Rupali’s A/c ……… Dr.
To Interest a/c
(being the interest is charged on balance amount)
|
200
|
200
| |
7
|
Bills Receivable A/c ………… Dr.
To Rupali’s A/c
(being the new bill is drawn along with interest)
|
10200
|
10200
| |
8
|
Cash/ bank a/c ……… Dr.
To Bills receivable a/c
(being the new bill is honored)
|
10200
|
10200
|