Cash A/C Dr 2,000
Purchase A/C (Stationery) Dr 4,500
To Sales A/C (Stationery) 2,500
To Sales A/C (Office equipment.) 4,000
Dear Aayush, first of all you must understand the meaning of above journal entry. From the above entry it is clear that the seller deals in stationery items and Office Equipment. Since we don't have the narration of the above entry, we can assume that sales of both the items have been made to the same party. In lieu of sales, the seller has received Cash Rs.2000 and bought stationery worth Rs.4500. Post Rs.2000 on the debit side of Cash A/c and in particular column write (sundries). Similar make entry on the debit side of Purchase A/c and write 'sundries' in particular column. In the same way make posting on the credit side of both Sales A/cs and in particular column write 'sundries'. In case of a compound entry, the corresponding debits and credits cannot be clearly identified, hence we write in particulars column 'sundries'.