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    Project of Accountancy

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    pappunaagraaj
    The document contains accounting ledger entries for various accounts of a business for the period of January 1st, 2019. It includes details of transactions recorded in cash, capital, purchases, sales, furniture, wages and other accounts. A trial balance is prepared at the end summarizing the total debits and credits from all accounts. A trading and profit & loss account and balance sheet are also presented analyzing the business income, expenses and assets/liabilities positions.

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    Project of Accountancy

    Uploaded by

    pappunaagraaj
    38 views6 pages
    The document contains accounting ledger entries for various accounts of a business for the period of January 1st, 2019. It includes details of transactions recorded in cash, capital, purchases, sales, furniture, wages and other accounts. A trial balance is prepared at the end summarizing the total debits and credits from all accounts. A trading and profit & loss account and balance sheet are also presented analyzing the business income, expenses and assets/liabilities positions.

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    project of accountancy

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    The document contains accounting ledger entries for various accounts of a business for the period of January 1st, 2019. It includes details of transactions recorded in cash, capital, purchases, sales, furniture, wages and other accounts. A trial balance is prepared at the end summarizing the total debits and credits from all accounts. A trading and profit & loss account and balance sheet are also presented analyzing the business income, expenses and assets/liabilities positions.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    38 views6 pages

    Project of Accountancy

    Uploaded by

    pappunaagraaj
    The document contains accounting ledger entries for various accounts of a business for the period of January 1st, 2019. It includes details of transactions recorded in cash, capital, purchases, sales, furniture, wages and other accounts. A trial balance is prepared at the end summarizing the total debits and credits from all accounts. A trading and profit & loss account and balance sheet are also presented analyzing the business income, expenses and assets/liabilities positions.

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    LEDGERS ACCOUNT

    CASH ACCOUNT

    DATE Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To capital a/c 18000 01.01.19 By salary a/c 5000
    01.01.19 To sales a/c 8000 01.01.19 By rent a/c 2000
    01.01.19 To sales a/c 20000 01.01.19 By purchase a/c 5000
    01.01.19 To sales a/c 5000 01.01.19 By stationery a/c 80000
    01.01.19 To debtor a/c 15000 01.01.19 By furniture a/c 500
    01.01.19 By wages a/c 3000
    01.01.19 By drawings a/c 4000
    01.01.19 By purchase a/c 80000
    By bal. c/d 30500
    66000 66000
    To bal. b/d 30500

    FURNITURE A/C

    DATE Particulars L/F amt. Date particulars L/F Amt.


    01.01.19 To capital a/c 2000 By bal. c/d 2500
    01.01.19 To cash a/c 500
    2500 2500

    CAPITAL ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    To bal. c/d 20000 01.01.19 By cash a/c 18000
    01.01.19 By furniture a/c 2000
    20000 20000

    RENT ACCOUNT
    Date Particulars L/F Amt. Date Particulars L/F Amt.
    01.01.19 To cash a/c 2000 By bal. c/d 2000

    2000 2000
    To bal. b/d 2000

    1
    PURCHASE ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To cash a/c 5000 01.01.19 By Charity a/c 1000
    01.01.19 To Aujit traders a/c 12000 By bal. c/d 24000
    01.01.19 To cash a/c 8000
    25000 25000

    To bal. b/d 24000

    SALARY ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To cash a/c 5000 By bal. c/d 5000
    5000 5000

    To bal. b/d 5000

    DEBTOR ACCOUNT

    Date Particulars L/ Amt. Date Particulars L/F Amt.


    F
    01.01.19 To sales a/c 10000 01.01.19 By cash a/c 15000
    To bal. c/d 5000
    15000 15000

    By bal. b/d 5000

    SALES ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.

    To bal. c/d 43000 01.01.19 By debtors a/c 10000


    01.01.19 By cash a/c 20000
    01.01.19 By cash a/c 5000
    01.01.19 By cash a/c 8000

    43000 43000

    By bal. b/d 43000

    2
    STATIONERY ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To cash a/c 8000 By bal. c/d 8000
    8000 8000

    To bal. b/d 8000


    AUJIT TRADERS ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    To bal. c/d 12000 01.01.19 By purchase a/c 12000

    12000 12000

    By bal. b/d 12000

    WAGES ACCOUNT

    Date Particulars L/ Amt. Date Particulars L/F Amt.


    F
    01.01.19 To cash a/c 3000 By bal. c/d 3000

    3000 3000
    To bal. b/d
    3000

    DRAWING ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To cash a/c 4000 By bal. c/d 4000

    4000 4000

    To bal. c/d 4000

    3
    CHARITY ACCOUNT

    Date Particulars L/F Amt. Date Particulars L/F Amt.


    01.01.19 To purchase a/c 1000 By bal. c/d 1000

    1000 1000

    To bal. b/d 1000

    TRIAL BALANCE

    SL.N Particulars Debit (amt.) Credit (amt.)


    O
    1. Cash account 30500

    2. Furniture account 2500

    3. Capital account 20000

    4. Salary account 5000

    5. Rent account 2000

    6. Purchase account 24000

    7. Debtors account 5000

    8. Sales account 43000

    9. Stationery account 8000

    10. Aujit traders account 12000

    11. Wages account 3000

    12. Drawing account 4000

    13. Charity account 1000

    4
    80000 80000
    Total

    P.T.O

    TRADING & PROFIT &LOSS ACCOUNT

    PARTICULARS AMT PARTICULARS AMT


    To purchase a/c 24000 By sales a/c 43000
    To wages a/c 3000

    To gross profit 16000


    27000 43000

    To stationary a/c 8000 By gross profit 16000


    To salary a/c 5000
    To rent a/c 2000
    To charity a/c 1000

    16000 16000

    BALANCE SHEET

    LIABILITY AMT ASSETS AMT


    Capital 20000 Cash a/c 30500
    Less-drawing 4000 16000 Furniture a/c 2500
    Creditors-
    Aujit traders 12000

    Debtors 5000

    5
    33000 33000

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