Académique Documents
Professionnel Documents
Culture Documents
This project of Accounts has been made according to the topic which was provided
to me by our subject teacher. I have done details study and research of the different
company profiles and made this project. The project has been written in a simple
language, keeping in view of the topics provided to me. Practical examples have been
given for references of the Company transactions.
I express our sincere thanks to the teachers, my parents and elders for their
valuable suggestions and time and encouragement provided by them in making my
project a quality one.
Acknowledgement
Deepak Verma of class XI-C
(Com) solemnly declare that
the report of the project work
entitled Accounts project, is
based on my own work
carried out during the course
of my study under the
supervision of Mr. Ravinder
Singh Sir
I assert that the
statements made and the
details used and the
conclusions drawn are an
outcome of the project work. I
further declare
that to the best of my
knowledge and belief I have
done my project.
Introduction To
Company
My Company name is Sardar Ji Enterprises.
Company Profile
Business Name: Sardar Ji Enterprises
Business Address: 169, Raj Nager Road, Ghziabad
Email: Sardar Ji_Enterprises@gmail.com
Tel: 9211-420-420
Transaction
Date Details Amount
2011 Rs.
Sept.01 Open a bank account with ICICI bank 2,00,000
Sept.02 Sold to Hari raw material for making sweets boxes for cash 50,000
Sept.05 Sold to Rakesh a paper bundle for cash 42,000
Sept.07 Purchase paper from mohit ltd. For cash 2,20,251
Sept.09 Sold to naresh sweet box for cash 12,000
sept.12 Purchase raw material from mohit ltd. For cash 1,21,000
Sept.14 Cash deposited into bank 2,00,000
Sept.16 Purchase machinery in full settlement 3,00,000
Sept.19 sold goods for cash to nilesh 20,000
Sept.20 Sold goods to Mr. B on credit 1,20,000
Sept.22 Paid Electricity bill of factory 5,000
Sept.23 Received cash from Mr. B 1,20,000
Sept.26 Cash withdrawl for personal use 12,000
Sept.27 Paid salaries to workers in cash 5,000
Sept.28 Purchase goods from rahul bros. For cash 12,00,000
Sept.29 Sold goods to Mr. Sanjay for cash on credit 12,250
Sept.30 Sold goods to Mr. Pradeep for cash 15,000
Voucher
On the basis of source document entries are
first of all recorded on voucher and then on the
basis of the voucher recording are made in the
journal or books or original entries. Vouchers
are printed separately by all the firms in their
own names. Voucher is counter signed by an
authorised person the firm.
Types Of Voucher
Voucher
Debit Voucher
Sardar Ji Enterprises
169,Raj Nagar,Ghaziabad
Voucher No- Date:10/09/2011
Amount
DEBIT-Paper A/c
2,20,251
............................................................................................................................
.......................................................
(Purchase paper from mohit ltd. Vide bill no. 562 and payment made by cash
dated07/09/2011 )
2,20,251
TOTAL
Signature Signature
............... ................
Manager Accountant
Credit Voucher
Sardar Ji Enterprises
169,Raj Nagar,Ghaziabad
Voucher No- Date:
Amount
CREDIT-Sales A/c
............................................................................................................................ 2,71,250
.......................................................
For goods sold and payment received by cash)
2,71,250
Signature Signature
............... ................
Manager Accountant
Transfer Voucher
TRANSFER VOUCHER
Sardar Ji Enterprises
169. Raj Nagar,Ghaziabad
Voucher No- Date:
Amount
DEBIT-
Total Rs.
CREDIT
Total Rs.
Signature Signature
............... ..............
Manager Accountant
Journal
Journal is a book of original entry in which the transaction are
recoded first of all, as and when they take place.
The Journal as originally used , is the book of prime entry in
which the transaction are copied in order of date from a
memorandum or waste book. The entries as they are copied are
classified into debits and credit so as to facilitate their bring
correctly posted afterward in the ledger.
Entries :-------------------------------------
Ledger
Business transactions are first enter in journal and the
next step is to transfer the entries to respective
accounts in ledger. The ledger is the principle book of
accounting system it contains different accounts where
transactions relating to that are recorded. Ledger is the
book which contain all accounts of business enterprise
where personal, Real and Nominal A/c.
Cash Account
Date Particular l.f Amount Date Particular l.f Amount
2011 Rs. 2011 Rs.
Sept 02 To Sales A/c 50,000 Sept 01 By Bank A/c 2,00,000
Sept 05 To Sales A/c 42,000 Sept 07 By purchase A/c 2,20,251
Sept 09 To Sales A/c 12,000 Sept 12 By purchase A/c 1,21,000
Sept 19 To Sales A/c 20,000 Sept 14 By Bank A/c 2,00,000
Sept 23 To Mr. B 1,20,000 Sept 16 By Machinery A/c 3,00,000
Sept 30 To Sales A/c 15,000 Sept 22 By Electricity A/c 5,000
Sept 26 By Drawings A/c 12,000
Sept 27 By salary A/c 5,000
Sept 28 By Purchase A/c 12,00,000
Purchase A/c
Date Particular l.f Amount Date Particular l.f Amount
2011 Rs. 2011 Rs.
Sept 07 To cash A/c 2,20,251 Sept 26 By Drawings A/c 12,000
Sept 12 To cash A/c 1,21,000
Sept 28 To cash A/c 12,00,000
Salary A/c
Date Particular l.f Amount Date Particular l.f Amount
Sept To Cash A/c 5,000
27
Sales A/c
Date Particular l.f Amount Date Particular l.f Amount
2011 Rs. 2011 Rs.
Sept.02 By Cash A/c 50,000
Sept.05 By Cash A/c 42,000
Sept.09 By Cash A/c 12,000
Sept 20 By Mr. B 1,20,000
Sept.19 By Cash A/c 20,000
Sept.29 By Sanjay 12,250
Sept.30 By Cash A/c 15,000
Drawings A/c
Date Particular l.f Amount Date Particular l.f Amount
Sept 26 To Cash A/c 12,000
Electricity A/c
Date Particular l.f Amount Date Particular l.f Amount
Sept To Cash A/c 5,000
22
Machinery A/c
Date Particular l.f Amount Date Particular l.f Amount
Sept To Cash A/c 3,00,000
16
Bank A/c
Date Particular l.f Amount Date Particular l.f Amount
Sept To cash A/c 2,00,000
01
Sept To cash A/c 2,00,000
14
Cash Book
Cash book is a book in which all transaction relating to cash
receipts and cash payments are recorded .It starts with the
cash or bank balances at the beginning of the period .It serves
the purpose of both journal as well as ledger account it is also
called the book of original entry.
Receipt are entered on the debit side of the cash book.
Payments are entered on the credit side.