r15 (vi) Write the name of the account to be debited very near to the left hand side in the Particulars Column' along with the word Dr' on the same line against the name of the account in the Particulars Column' and the amount to be debited in the Debit Amount column' against the name of the account. (vii) Record the name of the account to be credited in the next line preceded by the word To' at a few space towards right in the Particulars Column' and the amount to be credited in the Credit Amount Column' in front of the name of the account. (viii) Record narration fi.e. a brief explanation of the transaction) within brackets in the following line in Particulars Column". (1x) A thin line is drawn all through the particulars column to separate one Journal entry from the other and it shows that the entry of a transaction has been completed. Illustration: Analyse the following transactions (a) Ramesh started his business with cash (b) Borrowed from Nikhil Purchased furniture (d) Purchased furniture from Mohan on credit (e) Purchased goods for cash (1) Purchased goods from Ram on credit ig) Sold goods for cash (h) Sold goods to Hari on credit 6) Received cash from Hari 6 Paid cash to Ram (k) Deposited into bank (1) Withdrew cash for personal use (m) Withdrew from bank for office use (n) Withdrew from bank for personal use (0) Received cash from a customer, Shyam p) ) () (s) () Paid salary by cheque Received donation in cash Paid to Ram by cheque Paid salary Paid rent by cheque Goods withdrawn for personal use Paid an advance to suppliers of goods Received an advance from customers Paid interest on loan Paid instalment of loan Interest allowed by bank. (v) (w) x) lv (2)