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    Transféré par

    Anurag Sharma
    38 vues7 pages
    The document contains accounting records for Linda and Friends including a trial balance, profit and loss statement, and balance sheet. It shows revenues of Rs. 96,000 from sales and expenses of Rs. 62,000 for salaries, Rs. 3,000 for revenue expenses, Rs. 21,240.01 for depreciation, and Rs. 2,700 for legal fees, resulting in a total profit of Rs. 4,159.99. The balance sheet lists total assets of Rs. 224,409.99 including cash, land, building, and equipment, and total liabilities and capital of the same amount.

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    The document contains accounting records for Linda and Friends including a trial balance, profit and loss statement, and balance sheet. It shows revenues of Rs. 96,000 from sales and expenses of Rs. 62,000 for salaries, Rs. 3,000 for revenue expenses, Rs. 21,240.01 for depreciation, and Rs. 2,700 for legal fees, resulting in a total profit of Rs. 4,159.99. The balance sheet lists total assets of Rs. 224,409.99 including cash, land, building, and equipment, and total liabilities and capital of the same amount.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme XLS, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    38 vues7 pages

    Assignment Thumbs Up

    Transféré par

    Anurag Sharma
    The document contains accounting records for Linda and Friends including a trial balance, profit and loss statement, and balance sheet. It shows revenues of Rs. 96,000 from sales and expenses of Rs. 62,000 for salaries, Rs. 3,000 for revenue expenses, Rs. 21,240.01 for depreciation, and Rs. 2,700 for legal fees, resulting in a total profit of Rs. 4,159.99. The balance sheet lists total assets of Rs. 224,409.99 including cash, land, building, and equipment, and total liabilities and capital of the same amount.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme XLS, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 7

    Account

    Cash
    capital
    legal
    land
    building
    mortgage
    debtors
    sales
    adv. Expense
    salaries
    creditors
    misc
    tapes
    interest
    revenue expense
    s/w
    equipment
    depreciation
    Total

    Deb

    Cre
    45500
    165000
    2700
    43000
    24333.33
    33600
    2200
    96000
    3000
    62000
    21650
    500
    98958.33
    2900
    3000
    1000
    5918.33
    21240.01
    316250

    316250

    P/L Account
    Revenues
    Sales

    96000
    Expenses

    Salaries
    Revenue Expense
    Depreciation
    Interest
    Legal Fees
    Total Profit

    62000
    3000
    21240.01
    2900
    2700
    4159.99
    Balance Sheet
    Capital

    Linda and Friends


    Profits

    165000
    4159.99
    Liabilities

    Creditors
    Mortgage
    Total

    21650
    33600
    224409.99
    Assets

    Cash
    Land
    Building
    debtors
    prepaid expense
    Misc
    Tapes
    software
    Equipement
    Total

    45500
    43000
    24333.33
    2200
    3000
    500
    98958.33
    1000
    5918.33
    224409.99

    ACCOUNT
    Cash
    Capital
    Legal
    Land
    Building
    Mortgage
    Debtors
    Sales
    Adv. Expense
    Salaries
    Creditors
    Misc
    Tapes
    Interest
    Revenue Expense
    Software
    Equipment
    Depreciation
    Total

    Rs.

    TRIAL BALANCE
    DEBIT
    45,500.00

    Rs.
    Rs.
    Rs.

    2,700.00
    43,000.00
    24,333.33

    CREDIT
    Rs.

    Rs.

    2,200.00

    Rs.
    Rs.

    3,000.00
    62,000.00

    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.

    165,000.00

    Rs.

    33,600.00

    Mortgage

    Rs.

    96,000.00

    Creditors
    Total

    Rs.

    21,650.00

    500.00
    98,958.33
    2,900.00
    3,000.00
    1,000.00
    5,918.33
    21,240.01
    316,250.00 Rs.

    Land
    Building

    316,250.00

    P/L Account
    Revenues
    Sales

    Rs.

    96,000.00
    Expenses

    Salaries
    Revenue Expense
    Depreciation
    Interest
    Legal Fees
    Total Profit

    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.

    Linda and Friends


    Profits

    62,000.00
    3,000.00
    21,240.01
    2,900.00
    2,700.00
    4,159.99

    Cash
    Debtors
    Prepaid Expense
    Misc
    Tapes
    Software
    Equipment
    Total

    Balance Sheet
    Capital
    Rs.
    Rs.
    Liabilities
    Non-Current Liabilities
    Rs.
    Current Liabilities
    Rs.
    Rs.
    Assets
    Non-Current Assets
    Rs.
    Rs.
    Current Assets
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.
    Rs.

    165,000.00
    4,159.99

    33,600.00
    21,650.00
    224,409.99

    43,000.00
    24,333.33
    45,500.00
    2,200.00
    3,000.00
    500.00
    98,958.33
    1,000.00
    5,918.33
    224,409.99

    Date
    Particular
    Nov-89 William's Capital
    Friends Capital
    6/30/1989 Sales

    Total

    Date

    Particular
    To Balance

    Total

    Date
    Particular
    Nov-88 Cash
    Total

    Date
    Particular
    Nov-88 Cash
    Total

    Date
    Particular
    Nov-88 Building

    $
    $
    $

    Cash A/C
    Debit
    Date
    99,000.00
    Nov-88
    66,000.00
    93,800.00
    Dec-88

    Particular
    Legal Fees
    Land
    Renovation
    Tapes
    Software
    Equipment
    Misc
    Jan-89 Adv. Expense
    6/30/1989 Wages
    Salary(William)
    To Balance

    $
    $
    $
    $
    $
    $
    $
    $
    $
    $
    $
    $

    Credit
    2,700.00
    14,400.00
    20,000.00
    100,000.00
    1,000.00
    6,700.00
    500.00
    6,000.00
    32,000.00
    30,000.00
    45,500.00
    258,800.00

    258,800.00

    $
    $

    Capital A/C
    Debit
    Date
    Particular
    165,000.00
    Nov-88 William's Capital
    Friend's Capital
    165,000.00

    $
    $
    $

    Credit
    99,000.00
    66,000.00
    165,000.00

    $
    $

    Legal A/C
    Debit
    Date
    2,700.00
    2,700.00

    Particular
    To Balance

    $
    $

    Credit
    2,700.00
    2,700.00

    $
    $

    Land A/C
    Debit
    Date
    43,000.00
    43,000.00

    Particular
    To Balance

    $
    $

    Credit
    43,000.00
    43,000.00

    Building A/C
    Debit
    Date
    Particular
    5,000.00
    6/30/1989 Depreciation

    Credit
    666.67

    Renovation
    Total

    Date

    Particular
    To Balance

    Total

    Date
    Particular
    6/30/1989 Sales
    Total

    Date

    Particular
    To Balance

    Total

    Date
    Particular
    Jan-89 Cash
    Total

    Date
    Particular
    1/2/1989 Adv. Expense
    Total

    Date
    Particular
    6/30/1989 Wages
    William

    $
    $

    $
    $

    24,333.33
    25,000.00

    $
    $

    Mortgage A/C
    Debit
    Date
    Particular
    33,600.00
    Nov-88 Land
    33,600.00

    $
    $

    Credit
    33,600.00
    33,600.00

    $
    $

    Debtors A/C
    Debit
    Date
    2,200.00
    2,200.00

    $
    $

    Credit
    2,200.00
    2,200.00

    $
    $
    $

    Credit
    93,800.00
    2,200.00
    96,000.00

    $
    $
    $

    Credit
    3,000.00
    3,000.00
    6,000.00

    $
    $

    Credit
    3,000.00
    3,000.00

    Credit
    62,000.00

    $
    $

    20,000.00
    25,000.00

    To Balance

    Particular
    To Balance

    Sales A/C
    Debit
    Date
    Particular
    96,000.00
    6/30/1989 Cash
    Debtors
    96,000.00

    Adv. Expense A/C


    Debit
    Date
    Particular
    6,000.00
    6/30/1989 Revenue Expenses
    To Balance
    6,000.00

    $
    $

    Revenue Expense A/C


    Debit
    Date
    3,000.00
    3,000.00

    Particular
    To Balance

    $
    $

    Salaries A/C
    Debit
    Date
    32,000.00
    30,000.00

    Particular
    To Balance

    Total

    Date

    Particular
    To balance

    Total

    Date
    Particular
    Dec-89 Cash
    Total

    Date
    Particular
    Dec-88 Cash
    1/2/1989 Creditors
    Total

    Date
    Particular
    6/30/1989 Mortgage
    Total

    Date
    Particular
    6/30/1989 Building
    Equipment
    Tapes
    Total

    Date
    Particular
    Dec-88 Cash

    62,000.00

    Creditors A/C
    Debit
    Date
    Particular
    21,650.00
    6/30/1989 Mortgage Interest
    Tapes
    21,650.00

    $
    $
    $

    Credit
    2,900.00
    18,750.00
    21,650.00

    $
    $

    Misc A/C
    Debit
    Date
    500.00
    500.00

    $
    $

    Credit
    500.00
    500.00

    $
    $
    $

    Tapes A/C
    Debit
    Date
    Particular
    100,000.00
    6/30/1989 Depreciation
    18,750.00
    To Balance
    118,750.00

    $
    $
    $

    Credit
    19,791.67
    98,958.33
    118,750.00

    $
    $

    Interest A/C
    Debit
    Date
    2,900.00
    2,900.00

    $
    $

    Credit
    2,900.00
    2,900.00

    $
    $
    $
    $

    Depreciation A/C
    Debit
    Date
    666.67
    781.67
    19,791.67
    21,240.01

    Credit
    21,240.01

    21,240.01

    Software A/C
    Debit
    Date
    1,000.00

    Credit
    1,000.00

    62,000.00

    Particular
    To Balance

    Particular
    To Balance

    Particular
    To Balance

    Particular
    To Balance

    Total

    Date
    Particular
    Dec-88 Cash
    Total

    $
    $

    1,000.00
    Equipment A/C
    Debit
    Date
    Particular
    6,700.00
    6/30/1989 Depreciation
    To Balance
    6,700.00

    1,000.00

    $
    $
    $

    Credit
    781.67
    5,918.33
    6,700.00

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