Journal Entry and Ledger Posting for Cash payment towards Printing & Stationery Expenses

Printing & Stationery Expenses Ledger Account is popularly used by Accountants for maintaining Books of Account of a Business Organization.

Printing & Stationery Expenses include :

Purchase of Printing materials such as  

• Printing Paper

• Writing paper pads

• Printer Cartridge Refilling ink

• Document xerox charges etc. for office use.

Purchase of office stationery such as

• Pen

• Pencil 

• Eraser

• Files/Folders

• Thread Tag/File Tag/Binding Lace

• Stamp pad ink

• Alpin Box 

• Paper pasting gum etc. for office use.

Now let's discuss about Journal Entry and Ledger Posting procedure, when printing and stationery materials are purchased through cash payment.

When Printing and stationery items are purchased by Cash payment, the affected Ledger Accounts are :

Printing & Stationery Ledger Account shows Debit effect and,

Cash Account shows Credit effect.

Journal Entry

Ledger Posting

In Printing & Stationery Expenses Ledger Account

In Cash Account

Example :

In the Books of M/s.Trimurthy Traders, Cash paid to Sashi Stationery Shop for ₹642/- towards purchase of Pen and Paper for office use as per CM No.1702 dt.01/08/2021

Pass necessary Journal Entry and post them into their respective Ledger Account for the above mentioned transaction.

In the above transaction

Debit Ledger is :

• Printing & Stationery A/c

Credit Ledger is :

• Cash A/c

Journal Entry

Ledger Posting

In Printing & Stationery Ledger Account.

In Cash Account.