LIST OF LEDGERS OP.BALANCE Dr Cr
Capital account
A’sCapital 2,50,000
B’sCapital 17,50,000
C’sCapital 10,00,000
Reserves & Surplus 0
GeneralReserve 25,000
SharePremium 5,00,000
Bank Accounts:
BankofBaroda(alias)BOB 50,000
Cash-in-hand :
Cash 25,000
Debtors – Local:
BeautyJewellery -BillNo.3651dt.01-Mar-17 10,000
-BillNo.3425,dt.01-Mar-17 25,000
ImageJewellery-BillNo.1111,dt.01-Mar-17
RahimJewellery
3,50,000
Creditor – Local:
XYZ Jewelers
Bill No.1245, dt.01-Mar-17 2, 50,000
Bill No.1008, dt.2-Mar-17 1, 50,000
PQR Jewelers
Bill No.965, dt.2-Mar-17 1, 25,000
