Real A/c
Those A/c which relate to any goods are known as real a/c. Ex-Cash a/c, Furniture a/c, Land a/c, Machine a/c, etc.
Purchased OR Sale Payment Mode
| Credit |
उधार |
Name(नाम) |
| Cash |
नकद |
Cash |
| Chq |
चेक |
Bank |
Debit and Credit Rule
| What comes In(वस्तु या संपत्ति आये ) |
DR |
| What goes Out(वस्तु या सम्पति जाये) |
CR |
Purchased Account will be always* in DR.
Sale Account will be always* in CR.
If we don't know the product name then entry will be marked as purchase or sale a/c.
Journal Voucher
1. Goods worth rs of 5000 purchased.
| Purchased Account |
DR |
5000 |
| Cash Account |
CR |
5000 |
2. Goods worth rs of 9000 purchased on credit from Ajay store.
| Purchased Account |
DR |
9000 |
| Ajay store Account |
CR |
9000 |
3. Goods 11000 purchased on chq.
| Purchased Account |
DR |
11000 |
| Bank Account |
CR |
11000 |
4. Goods purchased 1200.
| Purchased Account |
DR |
1200 |
| Cash Account |
CR |
1200 |
5. Goods worth rs of 5000 Sold.
| Cash Account |
DR |
5000 |
| Sale Account |
CR |
5000 |
6. Goods worth rs of 9000 sold on credit from Ajay store.
| Ajay Store Account |
DR |
9000 |
| Sale Account |
CR |
9000 |
7. Goods 11000 sold on chq.
| Bank Account |
DR |
11000 |
| Sale Account |
CR |
11000 |
8. Goods sold 1200.
| Cash Account |
DR |
1200 |
| Sale Account |
CR |
1200 |
| Furniture Account |
DR |
5000 |
| Cash Account |
CR |
5000 |
2. Machinery worth rs of 5000 purchased.
| Machinery Account |
DR |
5000 |
| Cash Account |
CR |
5000 |
3. Land worth rs of 1500000 purchased.
| Land Account |
DR |
1500000 |
| Cash Account |
CR |
1500000 |
Journal Voucher for Stock Items
1. 1000 pcs of Watches @ 3000 purchased on cash.
| Purchased Account |
DR |
100*3000=300000 |
| Cash Account |
CR |
300000 |
2. 1000 pcs of Caps @ 400 purchased on cash.
| Purchased Account |
DR |
100*400=40000 |
| Cash Account |
CR |
40000 |
3. 10 pcs of Watches @ 3500 and 10 pcs of cap @ 500 sold on chq.
| Bank Account |
DR |
(3500*10)+(500*10)=40000 |
| sale Account |
CR |
400000 |
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