Format In the books of -------------------

Particulars To Opening Stock To Purchases Less Return Outward To Wages Add Outstanding

Amount

Amount Xxx

Particulars By Sales Less Return Inwards By Closing Stock

Amount Xxx -Xxx

Amount Xxx Xxx

Xxx -Xxx Xxx +Xxx

xxx xxx By Gross Loss c/d (transfer to Dr. Side of P&L a/c) xxx

To Freight To Carriage Inwards To Packing Charges To Dock dues To Power To Octroi Duty To Gas,Water & Electric charges To Factory Rent,Fule Power To Customs & Insurance To Royalty on Production To Lorry Hire To Manufacturing Exp. To Gross Profit c/d (transfer to Cr. Side of P&L a/c)

xxx xxx xxx xxx Xxx Xxx Xxx xxx Xxx xxx Xxx Xxx xxx

TOTAL

TOTAL

In the books of -----------------Profit & Loss A/c For the year ending ---------------------

Dr.
Particulars Amount Amount Particulars Amount

Cr.
Amount

To Gross Loss b/d (Transferred from Trading A/c) To Carriage Outward To Rent / Rent Paid To Rate & Taxes To Printing & Stationery To Postage Exp./ Postage & Telegram To Insurance / Insurance Premium / Insurance Paid To Telephone Charges To Advertisement To Office Maintanence To Travelling To Sundry Exp. To Sales Exp.

xxx xxx xxx xxx xxx

xxx

By Gross Profit b/d (Transferred from Trading A/c) By Commission earned By Rent Received By Interest on Loan Received By Interest on Deposit Received By Interest on Investment Received By Interest on Fixed Deposit Received By Interest on Drawings By Dividend Received By Discount Received By Bad Debt Recovered By Profit on Sell of any Asset By Net Loss (Transfer to Liabilty Side Of Balance Sheet After Capital A/c)

xxx xxx xxx xxx xxx

xxx xxx

xxx xxx xxx xxx xxx Xxx

xxx xxx xxx xxx xxx

xxx

To Office Exp. To Rpairs To Audit Fees To Bank Charges To Interest To Office Maintenance To Interest on Capital To Discount Allowed To Interest on Loan To Commission Paid

xxx xxx xxx xxx xxx xxx xxx xxx xxx

2

To Salary Add Outstanding To General Exp. To Bad Debts To Provision for Bad Debts To Depreciaton On Plant & Machinery On Furniture On Building To Abnormal Loss To Net Profit (Transfer to Liabilty Side Of Balance Sheet After Capital A/c)

xxx xxx

xxx xxx xxx xxx

xxx xxx + xxx

xxx xxx

xxx
TOTAL TOTAL

Balasce Sheet of ---------------As on --------------Liabilities Capital A/c Add Interest on Capital Add Net Profit OR Less Net Loss Less Drawing Less Interest on Drawing Less Income Tax General Reserve / Reserve Fund Loan / Bank Loan Bank Overdraft Mortgage loan Sundry Creditors Bills Payable Outstanding Exp. Amount Amount Assets Amount Amount

xxx + xxx xxx xxx xxx xxx Goodwill A/c xxx Trademark A/c xxx xxx xxx xxx xxx xxx xxx Copyright A/c Patent A/c Instruments A/c Plant & Machinery A/c Less Depriciation Furniture & Fixture A/c Less Depriciation Land & Building A/c Less Depriciation Sundry Debtors Less Provision for Bad Debt Cash in Hand Cash at Bank Bills Receivable Closing Stock Stock of Stationery Pre-Paid Exp. Business Premises Fixed Deposit at Bank Outstanding Income Xxx Xxx Xxx Xxx xxx -xxx xxx -xxx xxx -xxx xxx -xxx Xxx Xxx Xxx xxx

Xxx Xxx Xxx Xxx xxx xxx Xxx xxx xxx xxx
TOTAL

TOTAL

Ledger & Their Groups