Académique Documents
Professionnel Documents
Culture Documents
Type of transaction
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Credit a/c
Debit a/c
Credit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
19
20
21
22
23
24
25
26
27
28
29
30
Purchase A/c
Account Payable (Jahangir A/c)
Account Receivables (Johnson A/c)
Sales A/c
Cash A/c
Bad Debts A/c
Account Receivable (Jagirdar A/c)
Sales return A/c
Account Receivables (Johnson A/c)
Account Payable (Jahangir A/c)
Purchase return A/c
Goods Distributed sample A/c
Purchase A/c
Bank A/c
Sales A/c
Bank Charges A/c
insurance premium A/c
Bank A/c
bank a/c
Account Receivable (Tikoo A/c)
Advertisement
Electricity
Stationary
accountnts salary
Cash A/c
Salesman's Salary
Rent
Bank A/c
Bank A/c
Cash A/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Debit a/c
Credit a/c
Debit a/c
Credit a/c
Amount
Debit
Credit
500,000.00
500,000.00
150,500.00
150,500.00
25,000.00
25,000.00
10,000.00
10,000.00
8,000.00
8,000.00
8,000.00
8,000.00
9,000.00
50.00
9,050.00
5,130.00
270.00
5,400.00
20,000.00
20,000.00
11,400.00
600.00
12,000.00
5,250.00
500.00
4,750.00
12,600.00
12,600.00
6,370.00
6,300.00
70.00
4,550.00
4,500.00
50.00
1,000.00
1,000.00
300.00
300.00
1,600.00
400.00
2,000.00
1,600.00
1,600.00
Account name
BankA/c
Description
Share capital
Building
Cash
Furniture
Bond
Sales A/c
D souza
Insurance
premium
tikoo
rent and salary
Cash
Share Capital
Description
Bank A/c
Building A/c
Description
Bank A/c
Cash A/c
Description
bank
purchase
sales
carriage
Jagirdar
misc.
bank
Purchase A/c
Description
cash
dsouza
mazda
fire
Jahangir
distributed goods
purchase return
8,000.00
10,400.00
10,400.00
6,070.00
650.00
500.00
200.00
10,000.00
500.00
200.00
10,000.00
400.00
8,000.00
650.00
20.00
1,000.00
3,642.00
2,428.00
Furniture
Sales
Description
cash
cash
bank
jagirdar
tikoo
cash
johnson
bank
Sales return
Carriage
1,020.00
400.00
500.00
100.00
200.00
400.00
1,200.00
2,000.00
1,500.00
500.00
30,000.00
852060
Description
bank
30,000.00
852060
Description
D souza
Accounts payable
Description
d souza
d souza
mazda
jahangir
jahangir
Accounts receivables
Description
jagirdar
tikoo
jagirdar
johnson
jagirdar
johnson
tikoo
Discount
Description
Account name
BankA/c
Debit
Credit
500,000.00
150,500.00
25,000.00
8,000.00
20,000.00
21,400.00
4,750.00
1,600.00
1,020.00
400.00
2,000.00
30,000.00
553,400.00
211,270.00
Share Capital
Debit
Credit
500,000.00
Account name
Bonds
Description
Cash
Insurance claim
Description
cash
cash
loss by fire
Description
Purchases
Bad debts
Description
jahangir
Goods Distributed samples
Description
Purcahses
Building A/c
Debit
Credit
150,500.00
Bank Charges
Description
Cash A/c
Debit
Credit
25,000.00
insurance premium
10,000.00
Description
14,130.00
120.00
3,642.00
42,772.00
Purchase A/c
Debit
Advertisement
1,200.00
30,000.00
41,320.00
Description
cash
Electricity
Credit
Description
cash
10,000.00
9,000.00
12,600.00
Stationary
2,000.00
8,000.00
39,600.00
200.00
1,000.00
3,200.00
Description
cash
Accountants salary
Description
Furniture
Debit
cash
Credit
8,000.00
Sales
Debit
rent
Description
bank
Credit
8,000.00
5,400.00
12,000.00
6,300.00
4,500.00
1,000.00
10,400.00
10,000.00
950.00
Carriage
Debit
Credit
50.00
ccounts payable
Debit
Credit
9,050.00
5,250.00
12,600.00
8,000.00
500.00
counts receivables
Debit
Credit
6,370.00
4,550.00
300.00
10,400.00
6,070.00
650.00
400.00
Discount
Debit
Credit
270.00
600.00
Salesman salary
Description
bank
count name
Bonds
Debit
Credit
20,000.00
urance claim
Debit
Credit
1,600.00
1,600.00
oss by fire
Debit
Credit
400.00
ad debts
Debit
Credit
2,428.00
stributed samples
Debit
Credit
200.00
nk Charges
Debit
Credit
20.00
ance premium
Debit
Credit
1,000.00
vertisement
Debit
Credit
500.00
lectricity
Debit
Credit
100.00
tationary
Debit
untants salary
Debit
Credit
200.00
Credit
400.00
rent
Debit
Credit
500.00
sman salary
Debit
Credit
1,500.00
Trial Balance
Sr. No. Account Name
Debit Amount Credit Amount
1 Bank A/c
342,130.00
0.00
2 Share Capital
0.00
500,000.00
3 Building A/c
150,500.00
0.00
4 Cash A/c
1,452.00
0.00
5 Purchase A/c
36,400.00
0.00
6 Furniture
8,000.00
0.00
7 Sales A/c
0.00
56,650.00
8 Carriage
50.00
0.00
9 Accounts payable
0.00
23,900.00
10 Accounts receivable
13,900.00
0.00
11 Discount
870.00
0.00
12 Bonds
20,000.00
0.00
13 Insurance claim
0.00
0.00
14 loss by fire
400.00
0.00
15 bad debts
2,428.00
0.00
16 goods distributed as sample
200.00
0.00
17 bank charges
20.00
0.00
18 insurance premium
1,000.00
0.00
19 advertisements
500.00
0.00
20 electricity
100.00
0.00
21 stationary
200.00
0.00
22 accountants salary
400.00
0.00
23 salesman salary
1,500.00
0.00
24 rent
500.00
0.00
580,550.00
580,550.00
Balance Sheet
Amount (in Rs.) Liabilities
342,130.00 Share Capital
150,500.00 Accounts payable
1,452.00 Retained Earnings
8,000.00
13,900.00
20,000.00
535,982.00
535,982.00
Income Statement
Amount
36,400.00
50.00
870.00
400.00
2,428.00
200.00
20.00
1,000.00
500.00
100.00
200.00
400.00
1,500.00
500.00
12,082.00
56,650.00
Statement
Income
Sales
Amount
56,650.00
56,650.00