MANAGEMENT ACCOUNTING

Management Accounting

Management Accounting

(a)

Day Books of D. Luxe

Date

Particulars

Debit

Credit

2-May

Cash

192

Bed Sheets

192

3-May

Cash

680

Multicolor bath towel

280

tartan towels

190

flowered guest towels

210

4-May

White house

650

Cash

650

5-May

flowered guest towels

35

Cash

35

8-May

large pillowcases

75

Cash

75

9-May

Cash

82

cushion covers

72

table napkins

10

11-May

damask tablecloths

200

Cash

200

12-May

Cash

7.5

large pillowcases

7.5

15-May

velvet curtains

264

Cash

264

16-May

gauze

400

Cash

400

18-May

cash

120

edged mats

120

19-May

cushion covers

180

cash

180

22-May

Cash

9

cushion covers

9

24-May

box of mixed tea towels

140

140

cash

26-May

Cash

660

duvets

450

covers

210

30-May

duvets

75

covers

35

Cash

110

(b)

Cash - Ledger

Debit

Credit

Date

Particulars

Amount

Date

Particulars

Amount

2-May

Bed Sheets

192

4-May

White house

650

3-May

Multicolor bath towel

280

5-May

flowered guest towels

35

3-May

tartan towels

190

8-May

large pillowcases

75

3-May

flowered guest towels

210

11-May

damask tablecloths

200

9-May

cushion covers

72

15-May

velvet curtains

264

9-May

table napkins

10

16-May

gauze

400

12-May

large pillowcases

7.5

19-May

cushion covers

180

18-May

edged mats

120

24-May

box of mixed tea towels

140

22-May

cushion covers

9

30-May

duvets

75

26-May

duvets

450

30-May

covers

35

26-May

covers

210

2054

31-May

Bal c/d

303.5

2054

2054

1-Jun

Bal b/d

303.5



Accounting is the social science , which is ...