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seater ides Totals semay alld oeward ebid ‘sha/ ntoche tinve @ niothe P&L y. salary raion, De 5 ‘Cash Account | Date | Paciculars |F | Amount) | Date | Particulars | F_| Amount (Rs) By sundries ‘To Balance as per ash ba soo} | book 1500 To sundries sper cash By Balance book 2500 od 1800, ei i. aio Pane Nocatee re i T JD | Particulars |F_| Amounc fs) | Date| Particulars | | Amount Rs) P| tosundries asper purchase By transfer book 18000 toP&La/e 13000 De SelesAcount ce T T Date | Parculars_|F_| Amount (Rs) | Date | Particulars | F. | Amount Rs) By sundries Totransfer as per sales toP&La/e 172500 book 172500 5 Typlcal Ledger Account balances ‘We have seen how to balance various ledger accounts. I canbe seen that whlle Some accounts show debit balance, while the other will show credit balance. Is there any relationship ween the type of account (whether isthe account of asst ably, capital owner's equity mes or gan. expenses or losses) and the kind of balance (debit or cre) it should show? “The answer i generally ‘Yes. You may tes o find the following are typical relationships. of Account [ype of balance [ All liability accounts | Credit balance Capital Owner's equity] Credit balance Expenses or loss accounis | Debit balance ms Tncomes or gain accounts | Credit arcouns