Entry No.

Date

1
2
3
4

6
7

8
9
10
11
12
13
14
15
16

17
18

Account Titles

1-Feb Bank
Capital
1-Feb Laptop
Bank
1-Feb License Fee
Bank
1-Feb Shop Premises
Fixtures
Bank
2-Feb Purchases
Cash
Bari Co
2-Feb Cash
Bank
2-Feb Motor Vehicle
Bank
Loan
3-Feb Loan
Bank
4-Feb Cash
Sales
5-Feb Cash
Sales
5-Feb Bank
Cash
5-Feb Printing and Stationary Expense
Cash
6-Feb Cash
Sales
6-Feb Bank
Cash
7-Feb Cash
Sales
7-Feb Sales Return
Cash
Bari Co
Purchase Return
9-Feb Cleaning Expense
Cash
9-Feb Cash

19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

Sales
10-Feb Cash
Sales
10-Feb Bank
Cash
11-Feb Cash
Sales
12-Feb Cash
Sales
12-Feb Bank
Cash
13-Feb Cash
Sales
15-Feb Bari Co
Bank
15-Feb Cash
Sales
16-Feb Drawings
Bank
16-Feb Cash
Sales
17-Feb Bank
Cash
17-Feb Cash
Sales
18-Feb Advertisement Expense
Cash
18-Feb Cleaning Expense
Cash
21-Feb Cash
Sales
21-Feb Donation Expense
Cash
22-Feb Entertaiment Expense
Bank
22-Feb Cash
Sales
23-Feb Salaries Expense
Bank
23-Feb Fuel Expenses
Bank
23-Feb Drawings
Cash

40
41
42
43
44
45
46
47
48
49

50

23-Feb Cash
Sales
24-Feb Bank
Cash
24-Feb Cash
Sales
25-Feb Bari Co
Bank
26-Feb Cash
Sales
27-Feb Bank
Cash
27-Feb Drawings
Cash
28-Feb Cash
Sales
28-Feb Utility Expenses
Cash
29-Feb Depreciation Expense Shop Premises
Accumulated Depreciation Shop Premises
Depreciation Expense Fixtures
Accumulated Depreciation Fixtures
Depreciation Expense Laptop
Accumulated Depreciation Laptop
Depreciation Expense Motor Vehicle
Accumulated Depreciation Motor Vehicle
29-Feb Salaries Expense
Salaries Payable

Account Titles
DEBIT
Bank
Laptop
License Fee
Shop Premises
Fixtures
Purchases

Cash
Motor Vehicle

Loan
Cash
Cash
Bank
Printing and Stationary Expense
Cash
Bank
Cash
Sales Return
Bari Co
Cleaning Expense
Cash

Cash
Bank
Cash
Cash
Bank
Cash
Bari Co
Cash
Drawings
Cash
Bank
Cash
Advertisement Expense
Cleaning Expense
Cash
Donation Expense
Entertaiment Expense
Cash
Salaries Expense
Fuel Expenses
Drawings

Cash
Bank
Cash
Bari Co
Cash
Bank
Drawings
Cash
Utility Expenses
Depreciation Expense Shop Premises
Depreciation Expense Fixtures
Depreciation Expense Laptop
Depreciation Expense Motor Vehicle
Salaries Expense

Account Titles

Debit

Credit

CREDIT
10,000,000
Capital

10,000,000
70,000

Bank

70,000
500,000

Bank

500,000
2,500,000
500,000

Bank

3,000,000
5,000,000

Bank
Bari Co

1,000,000
4,000,000
100,000

Bank

100,000
1,200,000

Bank
Loan

500,000
700,000
20,000

Bank

20,000
60,000

Sales

60,000
125,000

Sales

125,000
250,000

Cash

250,000
10,000

Cash

10,000
230,000

Sales

230,000
200,000

Cash

200,000
55,000

Sales

55,000
15,000

Cash

15,000
12,000

Purchase Return

12,000
2,000

Cash

2,000
25,000

Sales

25,000
135,000

Sales

135,000
100,000

Cash

100,000
165,000

Sales

165,000
125,000

Sales

125,000
200,000

Cash

200,000
140,000

Sales

140,000
2,000,000

Bank

2,000,000
120,000

Sales

120,000
50,000

Bank

50,000
30,000

Sales

30,000
200,000

Cash

200,000
15,000

Sales

15,000
30,000

Cash

30,000
5,000

Cash

5,000
10,000

Sales

10,000
2,000

Cash

2,000
22,000

Bank

22,000
6,000

Sales

6,000
75,000

Bank

75,000
90,000

Bank

90,000
5,000

Cash

5,000

75,000
Sales

75,000
50,000

Cash

50,000
195,000

Sales

195,000
500,000

Bank

500,000
225,000

Sales

225,000
125,000

Cash

125,000
50,000

Cash

50,000
136,000

Sales

136,000
75,000

Cash

75,000
10,417

Accumulated Depreciation Shop Premises

10,417
8,333

Accumulated Depreciation Fixtures

8,333
1,167

Accumulated Depreciation Laptop

1,167
25,000

Accumulated Depreciation Motor Vehicle

25,000
75,000

Salaries Payable

75,000

25,949,917

25,949,917

Reference No.
100001610
100001614
100001616
100001619

100001622

100001623
100001624

100001625
100001629
100001630
100001632
100001909
100001918
100001923
100001932
100001938

100001944
100001953

ACCOUNT Numbers in S
Bank

100001957
100001962
100001967
100001970
1976
1981
1990
1999
2008
2010
2016
2026
2038
2041
2046

Capital
Laptop
License Fee
Shop Premises
Fixtures
Bari Co
Purchases
Cash
Motor Vehicle
Loan
Sales
Printing and Stationary Expense
Sales Return
Purchase Return
Cleaning Expense
Drawings
Advertisement Expense
Donation Expense
Entertaiment Expense
Salaries Expense
Fuel Expenses
Utility Expenses
Depreciation Expense Shop Premises
Depreciation Expense Fixtures
Depreciation Expense Laptop
Depreciation Expense Motor Vehicle
Accumulated Depreciation Shop Premises
Accumulated Depreciation Fixtures
Accumulated Depreciation Laptop
Accumulated Depreciation Motor Vehicle
Salaries Payable

2050
2057
3878
3879
3880
3881

ACCOUNT Numbers in S
Bank
Capital
Laptop
License Fee

3883
3884
3885
3887
3890
3892
3893
3894
3897
3899

3900

5776

Shop Premises
Fixtures
Bari Co
Purchases
Cash
Motor Vehicle
Loan
Sales
Printing and Stationary Expense
Sales Return
Purchase Return
Cleaning Expense
Drawings
Advertisement Expense
Donation Expense
Entertaiment Expense
Salaries Expense
Fuel Expenses
Utility Expenses
Depreciation Expense Shop Premises
Depreciation Expense Fixtures
Depreciation Expense Laptop
Depreciation Expense Motor Vehicle
Accumulated Depreciation Shop Premises
Accumulated Depreciation Fixtures
Accumulated Depreciation Laptop
Accumulated Depreciation Motor Vehicle
Salaries Payable
Inventory
Cost of Goods Sold

??????
??????

??????

umbers in SAP
118801

118802
118803
418801
118804
118805
118806
418802
118807
118808
118809
418803
418804
418805
418806
418807
118810
418808
418809
418810
418811
418812
418813
418814
418815
418816
418817
118811
118812
118813
118814
118815

umbers in SAP
118801
118802
118803
418801

118804
118805
118806
418802
118807
118808
118809
418803
418804
418805
418806
418807
118810
418808
418809
418810
418811
418812
418813
418814
418815
418816
418817
118811
118812
118813
118814
118815
118816
418818

Account Title
1 Accumulated Depreciation Fixtures
1 Accumulated Depreciation Laptop
1 Accumulated Depreciation Motor Vehicle
1 Accumulated Depreciation Shop Premises
1 Advertisement Expense
1 Bank
1 Bari Co
1 Capital
1 Cash
1 Cleaning Expense
1 Depreciation Expense Fixtures
1 Depreciation Expense Laptop
1 Depreciation Expense Motor Vehicle
1 Depreciation Expense Shop Premises
1 Donation Expense
1 Drawings
1 Entertaiment Expense
1 Fixtures
1 Fuel Expenses
1 Laptop
1 License fee
1 Loan
1 Motor Vehicle
1 Printing and Stationary Expense
1 Purchases
1 Purchase Return
1 Salaries Expense
1 Salaries Payable
1 Sales
1 Sales Return
1 Shop Premises
1 Utility Expenses

Account Type

Total Debits Total Credits

8,333
1,167
25,000
10,417
30,000
11,125,000
7,927,000
2,512,000
4,000,000
10,000,000
1,972,000
1,319,000
7,000
8,333
1,167
25,000
10,417
2,000
105,000
22,000
500,000
90,000
70,000
500,000
20,000
700,000
1,200,000
10,000
5,000,000
12,000
150,000
75,000
1,872,000
15,000
2,500,000
75,000
25,949,917
25,949,917

Net Balance
(8,333) Credit
(1,167) Credit
(25,000) Credit
(10,417) Credit
30,000 Debit
3,198,000 Debit
(1,488,000) Credit
(10,000,000) Credit
653,000 Debit
7,000 Debit
8,333 Debit
1,167 Debit
25,000 Debit
10,417 Debit
2,000 Debit
105,000 Debit
22,000 Debit
500,000 Debit
90,000 Debit
70,000 Debit
500,000 Debit
(680,000) Credit
1,200,000 Debit
10,000 Debit
5,000,000 Debit
(12,000) Credit
150,000 Debit
(75,000) Credit
(1,872,000) Credit
15,000 Debit
2,500,000 Debit
75,000 Debit
0

Accumulated Depreciation Fixtures

Accumulated Depreciation Laptop
Accumulated Depreciation Motor Vehicle
Accumulated Depreciation Shop Premises
Advertisement Expense
Bank
Bari Co
Capital
Cash
Cleaning Expense
Depreciation Expense Fixtures
Depreciation Expense Laptop
Depreciation Expense Motor Vehicle
Depreciation Expense Shop Premises
Donation Expense
Drawings
Entertaiment Expense
Fixtures
Fuel Expenses
Laptop
License Fee
Loan
Motor Vehicle
Printing and Stationary Expense
Purchases
Purchase Return
Salaries Expense
Salaries Payable
Sales
Sales Return
Shop Premises
Utility Expenses