Answer Posted / shaik nizamuddin
Journal this term derive from "journ" is called a day book
it is starting point of accounting cycle where the entry are
written in first time a business a daily transactions in a
understandable manner .
Format of a General Journal Entry
Date Accounts Debit Credit
mm/dd account to be debited xxxx.xx
account to be credited xxxx.xx
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Prepare a trial balance from the following :- Particulars Amount Particulars Amount Rs. Rs. Purchases 8225 Premium on lease 1200 Wages 1025 Loan on mortgage 2500 Sales 12450 Plant & machinery 2000 Arun's capital 13500 Provisn for doubtful debts 300 Stock on 1/1/98 1500 Sundry debtors 16550 Salary 410 Trade charges 200 Rent & taxes 162 Bad debts 200 Sundry creditors 2572
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