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<blockquote style="margin: 0 0 0 40px; border: none; padding: 0px;">JournalJournal
is a primary book of account in which all transaction of a business are
recorded systematically date-wise.<o:p></o:p>            Like:- sales transaction, purchase
transaction, receipt transaction, payment transaction, return transaction, etc. ORThe word journal has been derived from the French word
"Jour" Jour means day. So, journal means daily. Transactions are
recorded daily in journal and hence it has named so. As soon as a transaction
takes place its debit and credit aspects are analyzed and first of all recorded
chronologically (in the order of their occurrence) in a book together with its
short description. This book is known as journal. Thus we see that the most
important function of journal is to show the relationship between the two accounts
connected with a transaction. This facilitates writing of ledger. Since
transactions are first of all recorded in journal, so it is called <a href="http://www.accountingexplanation.com/accounting_dictionary/books_of_original_entry_definition.htm" target="_blank">book</a> of original entry or
prime entry or primary entry or preliminary entry, or first entry.<o:p></o:p>       Recording
a transaction in a journal is called journal entry or journalizing.Journal
has the following features:Journal is the first successful
 step of the double entry system. A transaction is recorded first of all in
 the journal. So, journal is called the <a href="http://www.accountingexplanation.com/accounting_dictionary/books_of_original_entry_definition.htm" target="_blank">book of original entry</a>. A transaction is recorded on the
 same day it takes place. So, journal is also called a day book. Transactions are recorded
 chronologically. So, journal is called chronological book. For each transaction the names of
 the two concerned accounts indicating which is debited and which is
 credited, are clearly written into consecutive lines. This makes ledger -
 posting easy. That is why journal is called "assistant to
 ledger" or "subsidiary book". Narration is written below each
 entry. The amount is written in the last
 two columns - debit amount in debit column and credit amount in credit
 column.</blockquote><blockquote style="margin: 0 0 0 40px; border: none; padding: 0px;">To
give knowledge of all transaction. </blockquote><blockquote style="margin: 0 0 0 40px; border: none; padding: 0px;"> To
give correct knowledge of every transaction. Helpful
in setting all disputes<h5>Advantage of Journal</h5>The
following are the advantages of journal:Each transaction is recorded as
 soon as it takes place. So there is no possibility of any transaction
 being omitted from the books of account. Since the transactions are kept
 recorded in journal chronologically with narration, it can be easily
 ascertained when and why a transaction has taken place. For each and every transaction
 which of the two concerned accounts will be debited and which account
 credited, are clearly written in journal. So, there is no possibility of
 committing any mistake in writing the ledger. Since all the details of
 transactions are recorded in journal, it is not necessary to repeat them
 in ledger. As a result ledger is kept tidy and brief. Journal shows the complete story
 of a transaction in one entry.<span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";color:#333333;mso-ansi-language:EN-US;
mso-fareast-language:EN-US;mso-bidi-language:HI">Any mistake in ledger can be
easily detected with the help of journal.<span style="font-size:16.0pt;line-height:115%;font-family:"Times New Roman","serif";
color:#0F243E;mso-themecolor:text2;mso-themeshade:128;mso-ansi-language:EN-US;
mso-fareast-language:EN-IN;mso-bidi-language:HI">Format of Journal<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="643" style="width: 6.7in; margin-left: 20.6pt; border: none;">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:18.95pt">
 <td width="143" valign="top" style="width: 107.1pt; border-width: 1pt; border-style: solid; border-color: black; padding: 0in 5.4pt; height: 18.95pt;">
 Date<o:p></o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in 5.4pt; height: 18.95pt;">
 Particular<o:p></o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in 5.4pt; height: 18.95pt;">
 LF<o:p></o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in 5.4pt; height: 18.95pt;">
 Debit<o:p></o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-top: 1pt solid black; border-right: 1pt solid black; border-bottom: 1pt solid black; padding: 0in 5.4pt; height: 18.95pt;">
 Credit<o:p></o:p>
 </td>
 </tr>
 <tr style="mso-yfti-irow:1;height:15.2pt">
 <td width="143" valign="top" style="width: 107.1pt; border-left: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 </tr>
 <tr style="mso-yfti-irow:2;height:15.2pt">
 <td width="143" valign="top" style="width: 107.1pt; border-left: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 </tr>
 <tr style="mso-yfti-irow:3;height:15.2pt">
 <td width="143" valign="top" style="width: 107.1pt; border-left: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 15.2pt;">
 <o:p> </o:p>
 </td>
 </tr>
 <tr style="mso-yfti-irow:4;height:4.0pt">
 <td width="143" valign="top" style="width: 107.1pt; border-left: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 </tr>
 <tr style="mso-yfti-irow:5;mso-yfti-lastrow:yes;height:4.0pt">
 <td width="143" valign="top" style="width: 107.1pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="143" valign="top" style="width: 107.1pt; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 Total<o:p></o:p>
 </td>
 <td width="42" valign="top" style="width: 31.25pt; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="160" valign="top" style="width: 119.95pt; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 <td width="156" valign="top" style="width: 117pt; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 0in 5.4pt; height: 4pt;">
 <o:p> </o:p>
 </td>
 </tr>
</tbody></table><o:p> </o:p>There are five Column In Journal:-<span style="font-size:12.0pt;line-height:115%;font-family:Wingdings;mso-fareast-font-family:
Wingdings;mso-bidi-font-family:Wingdings;mso-ansi-language:EN-US;mso-fareast-language:
EN-IN;mso-bidi-language:HI">v  Date<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:Wingdings;mso-fareast-font-family:
Wingdings;mso-bidi-font-family:Wingdings;mso-ansi-language:EN-US;mso-fareast-language:
EN-IN;mso-bidi-language:HI">v  Particular<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:Wingdings;mso-fareast-font-family:
Wingdings;mso-bidi-font-family:Wingdings;mso-ansi-language:EN-US;mso-fareast-language:
EN-IN;mso-bidi-language:HI">v  L.F.
[Ledger Folio (page)]<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:Wingdings;mso-fareast-font-family:
Wingdings;mso-bidi-font-family:Wingdings;mso-ansi-language:EN-US;mso-fareast-language:
EN-IN;mso-bidi-language:HI">v  Dr.
Amount<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:Wingdings;mso-fareast-font-family:
Wingdings;mso-bidi-font-family:Wingdings;mso-ansi-language:EN-US;mso-fareast-language:
EN-IN;mso-bidi-language:HI">v  Cr.
Amount<o:p></o:p>Date:-          In this column, we enter the
date of transaction.<o:p></o:p>Particular:- In this column, we write transaction in the form
of debit and credit.<o:p></o:p>L.F.(Ledger
Folio):- In this column, we enter the page number when you
posting ledger.<o:p></o:p>Credit
Amount:- In this amount, we enter the credit amount of
transaction.<o:p></o:p>Debit
Amount:- In this column, we enter debit amount of transaction.<o:p></o:p> Ex.Journalize the following transaction.July 2016<p class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 1  Started business with cash of â‚¹. 10000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 2
Withdraw cash for personal use of â‚¹ 3000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 4 Bought
goods from Shyam of â‚¹ 7000 by cash.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 6
Purchase goods from Rohit of â‚¹ 8000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 8 Sold
goods to Raju for cash of â‚¹ 4000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 10 Sold
goods to Chandan of â‚¹ 5000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 15 Paid
wages to workman of â‚¹ 1000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 19 Rent
paid to landlord of â‚¹ 500<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 21 Salary
paid to staff of â‚¹ 300<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 25
Commission paid to agent of â‚¹ 200<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 27  interest received from Mayank of â‚¹ 1000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 28
Received from Chandan of â‚¹ 5000<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 30 Rent
received of â‚¹ 100<o:p></o:p><p class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -0.25in; line-height: 15pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">v 
<span lang="EN-IN" style="font-size: 10pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">July 31 Paid
to Rohit of â‚¹ 8000<o:p></o:p>Journal entry in the book of ----------------------</blockquote><table class="MsoTableLightGridAccent6" border="1" cellspacing="0" cellpadding="0" style="font-size: 18.75px; background-color: rgb(255, 255, 255); border: none;"><tbody><tr><td width="121" valign="top" style="width: 90.9pt; border-width: 1pt; border-style: solid; border-color: rgb(247, 150, 70); background: rgb(0, 32, 96); padding: 0in 5.4pt;"><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:
 "Times New Roman";mso-fareast-theme-font:major-fareast;mso-ansi-language:
 EN-US;mso-fareast-language:EN-IN;mso-bidi-language:HI">Date<span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:
 "Times New Roman";mso-fareast-theme-font:major-fareast;mso-ansi-language:
 EN-US;mso-fareast-language:EN-IN;mso-bidi-language:HI"><o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-top: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); background: rgb(0, 32, 96); padding: 0in 5.4pt;">Particulars<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-top: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); background: rgb(0, 32, 96); padding: 0in 5.4pt;">L.F.<o:p></o:p></td><td width="114" valign="top" style="width: 85.5pt; border-top: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); background: rgb(0, 32, 96); padding: 0in 5.4pt;">Dr. amt<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-top: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); background: rgb(0, 32, 96); padding: 0in 5.4pt;">Cr. Amt<o:p></o:p></td></tr><tr style="mso-yfti-irow:1;height:43.15pt"><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt; height: 43.15pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1-July â€“ 2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt; height: 43.15pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Cash A/c.
 -----------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">          To, Capital A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Started Business with Cash)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt; height: 43.15pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt; height: 43.15pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt; height: 43.15pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Drawing A/c.
 ------------ Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">       To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:-
 Withdraw Cash for personal use)<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">04-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Purchase
 A/c. --------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">       To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Bought Goods from Shyam by Cash)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">7000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">7000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">06-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Purchase
 A/c. --------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">        To, Rohit A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Purchase goods from Rohit)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">8000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">8000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">08-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Cash A/c.
 ------------------ Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">         To, Sales A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being: Sold
 goods to Raju by Cash)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">4000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">4000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Chandn A/c.---------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">        To, Sales A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being: Sold
 Goods to chandan )<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">5000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">5000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">15-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Wages
 A/c.----------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">     To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being: Paid
 wages to workman)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">19-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Rent Paid
 A/c. ------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">       To,Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being: Rent
 Paid to Landlord)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">500<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">500<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">21-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Salary Paid
 A/c. ----------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">        To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Salary Paid to Staff)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">300<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">300<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">25-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Commission
 Paid A/c.------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">       To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Commission Paid to agent)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">200<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">200<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">27-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Cash
 A/c.-------------- Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">       To, Interest Rec. A/c<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:
 Interest Received from Mayank)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">28-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Cash
 A/c.------------------ Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">        To, Chandan A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:Received
 from Chandan)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">5000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">5000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">30-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Cash A/c.
 ---------------- Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">     To, Rent Received A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being:Rent
 received)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">100<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">100<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">31-July-2014<o:p></o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Rohit A/c.
 ----------------Dr.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">      To, Cash A/c.<o:p></o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Being: Paid
 to Rohit)<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">8000<o:p></o:p></td><td width="123" valign="top" style="width: 92.2pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">8000<o:p></o:p></td></tr><tr><td width="121" valign="top" style="width: 90.9pt; border-right: 1pt solid rgb(247, 150, 70); border-bottom: 1pt solid rgb(247, 150, 70); border-left: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="306" valign="top" style="width: 229.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Total<o:p></o:p></td><td width="48" valign="top" style="width: 0.5in; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><span lang="EN-IN" style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(34, 34, 34); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><o:p> </o:p></td><td width="114" valign="top" style="width: 85.5pt; border-bottom: 1pt solid rgb(247, 150, 70); border-right: 1pt solid rgb(247, 150, 70); padding: 0in 5.4pt;"><v:shapetype id="_x0000_t32" coordsize="21600,21600" o:spt="32" o:oned="t" path="m,l21600,21600e" filled="f">
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