Journal entry

Electricity exp a/c Dr 1000 -

        To bank a/c           -     600

         To out standing electricity exp a/c 400

 

 

Dear sir 

I paid  a cash to Raju from my office Rs.7900/- for Labour licence 2500/-, Security deposity 5000/- , Remaining is 400/- charges

How can i book in my accounting these one

1.Journal

2.Cash payments

Please solve my problem

Thanks & Regards

Mallesh (Accountant)

1. Labour License a/c-Dr Rs.2500

    Security deposit a/c-Dr Rs.5000

    Charges a/c-Dr Rs.400

          To Raju A/c Rs. 7900

2. Raju A/c- Dr Rs. 7900

       To Cash A/c Rs. 7900

Electricity bill for rs. 500 received from horizon enterprises

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