Ledger — Part 3
Journal → Ledger Posting → Balancing · Full Cash A/c Practical with 7 Transactions
📝 Handwritten Class Note
CA Devesh Thakur’s handwritten note for Day 17 — save it for quick revision!
Watch the ❤️ Instagram Reel for this topic
Ledger Part 3 — Full Practical! 🏋️
Day 16 mein Ledger ka format aur Posting seekha. Day 17 mein Balancing seekha. Aaj Day 18 mein pura practical karenge — 7 real transactions ka Journal likhenge, phir seedha Cash A/c Ledger mein post karenge, aur finally balance nikalenge. Yeh ek complete end-to-end exercise hai — isko samjh liya to Ledger ka koi bhi question nahi rukega! Journal → Posting → Balancing of Ledger — teeno ek saath!
🔄 Today’s Complete Flow
📋 Step 1 — Journal Transactions (April 2025)
| Date | Particulars / Transaction | Amount (₹) | Cash Effect |
|---|---|---|---|
| 1 Apr | Started business with Cash | 50,000 | Cash IN ↑ |
| 3 Apr | Deposited Cash into Bank | 10,000 | Cash OUT ↓ |
| 5 Apr | Purchased goods for Cash | 15,000 | Cash OUT ↓ |
| 10 Apr | Withdrew Cash from Bank for office use | 5,000 | Cash IN ↑ |
| 15 Apr | Paid Cash to Supplier | 8,000 | Cash OUT ↓ |
| 20 Apr | Cash Sales | 20,000 | Cash IN ↑ |
| 25 Apr | Paid Rent in Cash | 3,000 | Cash OUT ↓ |
How to Identify Cash A/c Effect?
Cash IN (Dr. side): Started business with cash, Withdrew from bank, Cash Sales — Cash A/c ke Dr. side mein jayega.
Cash OUT (Cr. side): Deposited in bank, Purchased goods for cash, Paid supplier, Paid rent — Cash A/c ke Cr. side mein jayega.
Rule: Cash aaya → Dr. | Cash gaya → Cr.
📄 Step 2 & 3 — Cash A/c Ledger (Posted + Balanced)
| Dr. Side — Receipts (Cash IN) | Cr. Side — Payments (Cash OUT) | ||||||
|---|---|---|---|---|---|---|---|
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 1 Apr |
To Capital A/c Owner se business mein paisa aaya | ✓ | 50,000 | 3 Apr |
By Bank A/c Bank mein cash deposit kiya | ↗ | 10,000 |
| 10 Apr |
To Bank A/c Bank se cash nikala (office use) | ↙ | 5,000 | 5 Apr |
By Purchases A/c Cash se kharida | ↗ | 15,000 |
| 20 Apr |
To Sales A/c Cash mein sale hue | ↙ | 20,000 | 15 Apr |
By Supplier A/c Supplier ko cash diya | ↗ | 8,000 |
| 25 Apr |
By Rent A/c Cash mein paisa diya | ↗ | 3,000 | ||||
| Apr end |
By Balance c/d April end par bacha hua Cash | 39,000 | |||||
| Total (DST) | 75,000 | Total (CST) | 75,000 | ||||
| 1 May | To Balance b/d | 39,000 | ← Opening balance for May — Cash in hand | ||||
Total Cash IN (DST)
₹75,000
50K + 5K + 20K
Total Cash OUT (CST)
₹36,000
10K+15K+8K+3K
Balance c/d (Cash in Hand)
₹39,000
75K − 36K = 39K
🔍 Each Transaction Explained — Why Dr. or Cr.?
Started business with Cash — ₹50,000
Capital laya → Cash aaya → Cash A/c Dr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Cash A/c Real | 50,000 | — | |
| Capital A/c Personal | — | 50,000 |
Deposited Cash into Bank — ₹10,000
Cash gaya Bank mein → Cash A/c Cr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Bank A/c Personal | 10,000 | — | |
| Cash A/c Real | — | 10,000 |
Purchased Goods for Cash — ₹15,000
Cash gaya → Cash A/c Cr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Purchases A/c Nominal | 15,000 | — | |
| Cash A/c Real | — | 15,000 |
Withdrew Cash from Bank for Office Use — ₹5,000
Bank se Cash aaya → Cash A/c Dr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Cash A/c Real | 5,000 | — | |
| Bank A/c Personal | — | 5,000 |
Paid Cash to Supplier — ₹8,000
Cash gaya → Cash A/c Cr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Supplier A/c Personal | 8,000 | — | |
| Cash A/c Real | — | 8,000 |
Cash Sales — ₹20,000
Cash aaya → Cash A/c Dr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Cash A/c Real | 20,000 | — | |
| Sales A/c Nominal | — | 20,000 |
Paid Rent in Cash — ₹3,000
Cash gaya → Cash A/c Cr.
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|
| Rent A/c Nominal | 3,000 | — | |
| Cash A/c Real | — | 3,000 |
Contra Entry — Bank & Cash (10 Apr)
10 Apr ki entry — “Withdrew Cash from Bank” — ek Contra Entry hai. Cash A/c Dr. aur Bank A/c Cr. dono ek hi business ki books mein. J.F. column mein “C” ya “↙↗” mark karte hain. Yeh Cash A/c ke Dr. side mein aata hai kyunki cash bahar aayi — chahe Bank se hi aaya ho.
Connection with Previous Days
Day 16 (Ledger Part 1): Format aur Posting concept — aaj ussi ko 7 transactions pe apply kiya.
Day 16 (Ledger Part 2 — Balancing): DST ₹75,000 > CST ₹36,000 → Balance c/d = ₹39,000 Cr. side → Balance b/d = ₹39,000 Dr. side (1 May).
Day 12–13 (Journal Entries): Aaj ke saare journal entries wahi rules use karte hain — Real, Personal, Nominal A/c classification.
📊 Quick Summary — Cash A/c Balancing
| Item | Dr. Side (Cash IN) | Cr. Side (Cash OUT) |
|---|---|---|
| 1 Apr — Capital | ₹50,000 | — |
| 3 Apr — Bank (Deposit) | — | ₹10,000 |
| 5 Apr — Purchases | — | ₹15,000 |
| 10 Apr — Bank (Withdrawal) | ₹5,000 | — |
| 15 Apr — Supplier | — | ₹8,000 |
| 20 Apr — Sales | ₹20,000 | — |
| 25 Apr — Rent | — | ₹3,000 |
| Balance c/d | — | ₹39,000 |
| TOTAL | ₹75,000 | ₹75,000 |
| Balance b/d (1 May) | ₹39,000 (Dr. — Cash in Hand) | — |
