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 For cash withdrawn from a bankFor cash withdrawn from a bank Bank accountBank account Cash accountCash account Dr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