FORMAT OF JOURNAL
JOURNAL
OF……
|
DATE |
PARTICULARS |
L.F. |
DEBIT
AMOUNT र |
CREDIT
AMOUNT र |
|
|
2018 MAY
1 May
2 May
5 May 8 May
9 May
10 |
Machinery
Account Dr. To
Cash Account (Purchased
Machinery on cash) |
|
50,
000 20,000 5,
000 10,
000 5,
000 |
50,
000 20,000 5,
000 10,
000 5,
000 |
|
|
Purchases
Account Dr. To
Cash Account (Goods
Purchased on cash) |
|||||
|
Rent
Account Dr. To
Cash Account (Paid
rent in cash) |
|||||
|
Raj
Mohan Dr. To
Cash Account (Cash
paid to Raj Mohan) |
|||||
|
Cash
Account Dr. To
Interest Account (Interest
received) Cash
Account Dr. To
Harman (Cash
Received from Harman) |
|||||
|
10,
000 |
|
||||
|
1,00,000 |
1,00,000 |
||||
|
Total |
Points to be Remember:
1. Format of Journal: Not Box
2. ‘To’ ਨੂੰ ਤਿੰਨ Letter ਛੱਡ ਕੇ ਲਿਖਣਾ ਹੈ
3.
Narration ਨੂੰ ਛੋਟੇ ਬਰੈਕਟ ਵਿਚ ਲਿਖਣਾ ਹੈ
4.
Entry ਨੂੰ close ਸਿਰਫ਼ particulars ਵਿੱਚ ਹੀ ਕਰਨਾ ਹੈ
5.
‘र’ ਦਾ sign ਜਰੂਰ ਪਾਉਣਾ ਹੈ
6.
Format ਵਿਚ ਲਿਖਣ ਨੂੰ Entry Post ਕਰਨਾ ਕਿਹਾ ਜਾਂਦਾ ਹੈ
