📌 Journal Format:
Date | Particulars | Debit | Credit |
---|---|---|---|
Jan 1 | Cash A/c Dr. | ₹10,000 | |
To Capital A/c | ₹10,000 |
🔁 Rules:
-
Every debit must have a corresponding credit
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Maintain narration (short description)
📝 Practice Activity: Record journal entries for 5 business transactions