Date
|
Particulars
|
LF
|
Debit
(Rs)
|
Credit
(Rs)
|
? 1
|
Bills Receivable A/c .... Dr.
|
|
4000
|
|
|
To Krishna's A/c
|
|
|
4000
|
|
[Being the bill is drawn]
|
|
|
|
2
|
Bank A/c .... Dr.
|
|
3900
|
|
|
Discount A/c
|
|
100
|
|
|
To Bills Receivable A/c
|
|
|
4000
|
|
[Being the Bill is discounted]
|
|
|
|
3.
|
Krishna's A/c .... Dr.
|
|
4020
|
|
|
To Bank A/c
|
|
|
4020
|
|
[Being the discounted bill is dishonoured along with noting Charges]
|
|
|
|
4
|
Krishna's A/c .... Dr.
|
|
50
|
|
|
To Interest A/c
|
|
|
50
|
|
[Being the interest is charged]
|
|
|
|
5
|
Bank A/c .... Dr.
|
|
2020
|
|
|
To Krishna's A/c
|
|
|
2020
|
|
[Being the Part Payment is Made along with Noting Charges]
|
|
|
|
6.
|
Bills Receivable A/c .... Dr.
|
|
2050
|
|
|
To Krishna's A/c
|
|
|
2050
|
|
[Being the new bill is drawn along with interest]
|
|
|
|
7.
|
Bank A/c .... Dr.
|
|
2050
|
|
|
To Bills Receivable A/c
|
|
|
2050
|
|
[Being the new bill is duly honoured]
|
|
|
|
Date
|
Particulars
|
J
F
|
Amount
|
Date
|
Particulars
|
J
F
|
Amount
|
?
|
To Balance b/d
|
|
4000
|
1.
|
By Bills Receivable A/c
|
|
4000
|
2.
|
To Bank A/c
|
|
4020
|
4.
|
By Bank A/c
|
|
2020
|
3.
|
To Interest A/c
|
|
50
|
5
|
By Bills Receivable A/c
|
|
2050
|
|
|
|
8070
|
|
|
|
8070
|