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Asharani
Emanuel College of BEd trainingEmanuel College of BEd training
VazhichalVazhichal
Subject : AccountancySubject : Accountancy
UnitUnit
TopicTopic
Origin and recording of
transactions
Journal entries for banking
transactions
Banking transaction are very need forBanking transaction are very need for
businessbusiness
For Opening an account in a bankFor Opening an account in a bank
Bank accountBank account
Cash accountCash account
Dr
For cash withdrawn from a bankFor cash withdrawn from a bank
Bank accountBank account
Cash accountCash account Dr
For cheque drawn for personalFor cheque drawn for personal
purposepurpose
Bank accountBank account
Drawing accountDrawing account Dr
For Cheque issued to supplierFor Cheque issued to supplier
Bank accountBank account
Supplier accountSupplier account Dr
For salary paid through chequeFor salary paid through cheque
Bank accountBank account
Salary accountSalary account Dr
For bank charges for their serviceFor bank charges for their service
Bank accountBank account
Bank charges
account
Bank charges
account
Dr
For cheque received from customerFor cheque received from customer
presented for collectionpresented for collection
CashCash
Bank accountBank account Dr
For interest on depositFor interest on deposit
Interest accountInterest account
Bank accountBank account Dr
For presented cheque for collectionFor presented cheque for collection
dishourneddishourned
Customer accountCustomer account
Bank accountBank account
Dr
Asharani
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Asharani

  • 2. Emanuel College of BEd trainingEmanuel College of BEd training VazhichalVazhichal
  • 3. Subject : AccountancySubject : Accountancy UnitUnit TopicTopic Origin and recording of transactions Journal entries for banking transactions
  • 4. Banking transaction are very need forBanking transaction are very need for businessbusiness
  • 5. For Opening an account in a bankFor Opening an account in a bank Bank accountBank account Cash accountCash account Dr
  • 6. For cash withdrawn from a bankFor cash withdrawn from a bank Bank accountBank account Cash accountCash account Dr
  • 7. For cheque drawn for personalFor cheque drawn for personal purposepurpose Bank accountBank account Drawing accountDrawing account Dr
  • 8. For Cheque issued to supplierFor Cheque issued to supplier Bank accountBank account Supplier accountSupplier account Dr
  • 9. For salary paid through chequeFor salary paid through cheque Bank accountBank account Salary accountSalary account Dr
  • 10. For bank charges for their serviceFor bank charges for their service Bank accountBank account Bank charges account Bank charges account Dr
  • 11. For cheque received from customerFor cheque received from customer presented for collectionpresented for collection CashCash Bank accountBank account Dr
  • 12. For interest on depositFor interest on deposit Interest accountInterest account Bank accountBank account Dr
  • 13. For presented cheque for collectionFor presented cheque for collection dishourneddishourned Customer accountCustomer account Bank accountBank account Dr