Date

SEBWAJ Foods 1
As on 1 April 2020
1) Started business with cash Rs 100000
2) Purchased equipment of Rs 50,000 2
3) Cash deposited into bank 10000
4) Recieved loan from Mr M Rs 20,000
5) Purchased goods for Rs 50,000 3
6) Purchases machinery on credit Rs 5000
7) Food Sales on april 5 Rs 10,000
8) Paid Rent Expense 20,000 4
9) Food Sales rs 20,000
10) Salaries expense 8000
11) Purchased goods on credit Rs 10000 5
12) Utilities expense Rs 5000
13) Food Sales 30,000
14) Purchased machinery on credit Rs 5000 6
15) Withdraw cash Rs 1000 for personal use.

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Particulars PR Debit Credit
Cash 100000
Capital 100000
 (Started business with cash Rs 100000)
Equipment 50,000
Cash 50000
(Purchased equipment of Rs 50,000)
Bank 10000
Cash 10000
(Cash deposited into bank 10000))
Cash 20,000
Loan 20,000
(Recieved loan from Mr M Rs 20,000)
Purchases 50,000
Cash 50,000
(Purchased goods for Rs 50,000)
Machinery 5000
Account Payable 5000
(Purchases machinery on credit Rs 5000)
Cash 10,000
Food Sales 10,000
(Food Sales Rs 10,000)
Rent Expense 20,000
Cash 20,000
(Paid Rent Expense 20,000)
Cash 20,000
Food Sales 20,000
(Food Sales Rs 20,000)
Salaries Expense 8000
Cash 8000
(Paid Salaries expense 8000)
Purchases 10000
Account Payable 10000
(Purchased goods on credit Rs 10000)
Utilities epense 5000
Cash 5000
(Paid Utilities expense Rs 5000)
Cash 30,000
food Sales 30,000
Food Sales 30,000
Machinery 5000
Account Payable 5000
(Purchased machinery on credit Rs 5000)
Drawing 1000
Cash 1000
(Withdraw cash Rs 1000 for personal use)
total 344000 344000

Sebwaj Foods
Trial Balance
As on April 31 2020
Debit Credit
Cash 36000
Bank 10000
Capital 100000
Purchases 60000
Equipment 50000
Machinery 10000
Sales 60000
Rent Expense 20000
Salaries Expense 8000
Utilites Expense 5000
Account Payable(Mr.M) 20000
Drawings 1000
Account Payable 20000
Total 200000 200000
 t Sebwaj Foods T-Accounts
cash
1.Capital 100000 2.Equipment 50000 3.cash
4.Account Pay Mr.M 20000 3.Bank 10000
7.Sales 10000 5.Purchases 50000
9.sales 20000 8.Rent Expense 20000
13.Sales 30000 10.Salaries Expense 8000
12.Utilites Expense 5000
15.Drawings 1000
31.Closing Bal c/d 36000
180000 180000

Purchases
5.Cash 50000 2.Cash
11.Account Payable 10000

60000

Sales
7.Cash 10000 8.Cash
9.cash 20000
13.Cash 30000

60000

Utilites Expense
12.Cash 5000
Account Payable
6.Machinery 5000
11.Purchases 10000
14.Machinery 5000

20000
Sebwaj Foods T-Accounts
Bank Capital
10000 1.Cash

Equipment Machinery
50000 6.Account Pay 5000
14.Account Pay 5000

10000

Rent Expense Salaries Expense

Account Payable(Mr.M) Drawings