AS

1. WELCOMEWELCOME

2. EMMANUEL COLLEGE OF BEDEMMANUEL COLLEGE OF BED
TRAINING ,VAZHICHALTRAINING ,VAZHICHAL
NAME:ASARANINAME:ASARANI
CODE NO.19014361002CODE NO.19014361002
COMMERCE EDUCATIONCOMMERCE EDUCATION

3. SUBJECT:ACCOUNTANCYSUBJECT:ACCOUNTANCY
UNIT : ORIGIN AND RECORDING OFUNIT : ORIGIN AND RECORDING OF
TRANSACTIONSTRANSACTIONS
TOPIC : JOURNAL ENTRIES FORTOPIC : JOURNAL ENTRIES FOR
BANKING TRANSACTIONSBANKING TRANSACTIONS

4. BANKING TRANSACTINS AREBANKING TRANSACTINS ARE
VERY NEED FOR THE BUSINESSVERY NEED FOR THE BUSINESS

5. FOR OPENING AN ACCOUNT INFOR OPENING AN ACCOUNT IN
THE BANKTHE BANK
BANK ACCOUNT DR.BANK ACCOUNT DR.
CASH ACCOUNTCASH ACCOUNT

6. FOR CASH WITHDRAWN FROMFOR CASH WITHDRAWN FROM
BANKBANK
CASH ACCOUNT DR.CASH ACCOUNT DR.
BANK ACCOUNTBANK ACCOUNT

7. FOR CHEQUE DRAWN FORFOR CHEQUE DRAWN FOR
PERSONAL PURPOSEPERSONAL PURPOSE
DRAWING ACCOUNT DR.DRAWING ACCOUNT DR.
BANK ACCOUNTBANK ACCOUNT

8. FOR CHEQUE ISSUED TO THEFOR CHEQUE ISSUED TO THE
SUPPLIERSUPPLIER
SUPPLIER ACCOUNT DR.SUPPLIER ACCOUNT DR.
BANK ACCOUNTBANK ACCOUNT

9. FOR SALARY PAID THROUGHFOR SALARY PAID THROUGH
CHEQUECHEQUE
SALARY ACCOUNT DR.SALARY ACCOUNT DR.
BANK ACCONTBANK ACCONT

10. FOR FOR BANK CHARGES FORFOR FOR BANK CHARGES FOR
THEIR SERVICETHEIR SERVICE
BANK CHARGES ACCOUNT DR.BANK CHARGES ACCOUNT DR.
BANK ACCOUNTBANK ACCOUNT

11. FOR CHEQUE RECEIVED FROMFOR CHEQUE RECEIVED FROM
CUSTOMER PRESENTED FORCUSTOMER PRESENTED FOR
COLLECTIONCOLLECTION
BANK ACCOUNT DR.BANK ACCOUNT DR.
CASHCASH

12. FOR INTEREST ON DEPOSITFOR INTEREST ON DEPOSIT
BANK ACCOUNT DR.BANK ACCOUNT DR.
INTEREST ACCOUNTINTEREST ACCOUNT

13. FOR PRESENTED CHEQUE FORFOR PRESENTED CHEQUE FOR
COLLECTION DISHOURNEDCOLLECTION DISHOURNED
CUSTOMER ACCOUNT DR.CUSTOMER ACCOUNT DR.
BANK ACCOUNTBANK ACCOUNT