2000
Apr 1         Cash A/c Dr                                  20,000/-
                          To Amar Capital A/c                          20,000/-           Receipt (F6)
                                       (Capital Accts)

                              (Bank Accts)
Apr 2             Bank A/c Dr                             15,000/-
                               To Cash A/c                                   15,000/-                Contra (F4)

                          (Purchase accts)
May 1            Purchase A/c Dr                 7,000/-
                                  To Vihari A/c                             7,000/-                Purchase (F9)
                                        (Sundry Creditors)

                            (Fixed Assets)
May 31           Xerox Machine A/c  Dr        2,000/-
                                     To Cash A/c                            2,000/-                Payment (F5)

                              (Sundry Debtors)
Jun 2              Chandu A/c Dr                     1,500/-
                                    To Sales A/c                            1,500/-                  Sales (F8)
                                            (Sales Accts)

Jul 31            Purchases A/c Dr                 1,000/-
                                    To Cash A/c                             1,000/-                  Payment (F5)

Aug 2             Cash A/c Dr                          1,000/-
                                   To Sales A/c                             1,000/-                  Receipt (F6)

                           (Fixed Assets)
Sep 1            Machinery A/c Dr                  6,700/-
                                       To Bank A/c                       6,500/-
                                       To Cash a/c                            200/-                   Payment (F5)

                              (Indirect Expenses)
Oct 31             Rent A/c Dr                               100/-
                                        To Cash A/c                             100/-                 Payment (F5)

                               (Indirect Expenses)
Nov 2                Salaries A/c Dr                         150/-
                                          To Cash A/c                             150/-                Payment (F5)

                                 (Capital Accts)
Dec 31                Drawings A/c Dr                    500/-
                                            To Cash A/c                            500/-              Payment (F5)

2001
Mar 31               Bank A/c Dr                                 50/-
                                        To Int Recd A/c                              50/-             Receipt (F6)
                                                      (Indirect Incomes)

Trail Balance: 29,550/-

Gross Loss: 5,500/-; Net Loss: 5,700

Balance Sheet:26,500/-