Explanation:

Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)

2017

Mar. 01 CASH A/c Dr. 60,000

To Capital A/c

60,000

( Started business with cash)

Mar. 02 Furniture A/c Dr. 10,000

To Cash A/c

10,000

(Furniture PURCHASED for cash)

Mar. 04 Purchases A/c Dr. 25,000

To Cash A/c

25,000

( Goods purchased for cash)

Mar. 05 Purchases A/c Dr. 15,000

To Kamlesh’s A/c

15,000

(Goods purchased from Kamlesh)

Mar. 06 Cash A/c Dr. 36,000

To Sales A/c

36,000

( Goods sold for cash)

Mar. 08 Hari’s A/c Dr. 30,000

To Sales A/c

30,000

(Goods sold to Hari)

Mar. 10 Kamlesh’s A/c Dr. 15,000

To Cash A/c

15,000

(Cash paid to Kamlesh)

Mar. 14 Cash A/c Dr. 18,000

To Hari’s A/c

18,000

(Cash received from Hari)

Mar. 16 Purchases A/c Dr. 6,000

To SOHAN’s A/c

6,000

(Goods purchased from Sohan)

Mar. 18 Purchases A/c Dr. 8,000

To Cash A/c

8,000

(Goods purchased from Sohan for cash)

Mar. 20 Rent A/c Dr. 1,000

To Cash A/c

1,000

(Paid office rent)

Mar. 26 Cash A/c Dr. 750

To Commission A/c 750

(Commission received)

Mar. 27 Salary A/c Dr. 1,200

To Cash A/c

1,200

(Salary paid to Gopal)

Mar. 28 Cash A/c Dr. 12,000

To Hari’s A/c

12,000

(Cash received from Hari)

Mar. 29 Drawings A/c Dr. 4,000

To Cash A/c

4,000

(Cash withdrawn from office for personal use)

Mar. 30 Wages A/c Dr. 7,200

To Cash A/c

7,200

(Wages paid)

Mar. 30 Machinery A/c Dr. 8,000

To Cash A/c

8,000

(Machinery purchased for cash)

TOTAL 2,57,150 2,57,150