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  • Trading Account For The Year Ended DR CR: Format

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    Bhattacharjee Shaibal
    21 Ansichten6 Seiten
    This document appears to be a standardized format for accounting documents including a trading account, profit and loss account, and balance sheet. The trading account tracks revenues from sales and costs of goods including purchases, expenses, closing stock, and transfers profit to the profit and loss account. The profit and loss account tracks expenses like salaries, repairs, depreciation, selling costs against income from profit transferred from trading, dividends, rentals to calculate net profit which is transferred to the capital account. The balance sheet presents assets, liabilities and capital with assets split between fixed assets like land, buildings, machinery less depreciation and current assets like stock, debtors versus liabilities like loans, creditors,

    Originalbeschreibung:

    format of finance

    Originaltitel

    FORMAT-II

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    This document appears to be a standardized format for accounting documents including a trading account, profit and loss account, and balance sheet. The trading account tracks revenues from sales and costs of goods including purchases, expenses, closing stock, and transfers profit to the profit and loss account. The profit and loss account tracks expenses like salaries, repairs, depreciation, selling costs against income from profit transferred from trading, dividends, rentals to calculate net profit which is transferred to the capital account. The balance sheet presents assets, liabilities and capital with assets split between fixed assets like land, buildings, machinery less depreciation and current assets like stock, debtors versus liabilities like loans, creditors,

    Copyright:

    © All Rights Reserved
    Als DOC, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    21 Ansichten6 Seiten

    Trading Account For The Year Ended DR CR: Format

    Hochgeladen von

    Bhattacharjee Shaibal
    This document appears to be a standardized format for accounting documents including a trading account, profit and loss account, and balance sheet. The trading account tracks revenues from sales and costs of goods including purchases, expenses, closing stock, and transfers profit to the profit and loss account. The profit and loss account tracks expenses like salaries, repairs, depreciation, selling costs against income from profit transferred from trading, dividends, rentals to calculate net profit which is transferred to the capital account. The balance sheet presents assets, liabilities and capital with assets split between fixed assets like land, buildings, machinery less depreciation and current assets like stock, debtors versus liabilities like loans, creditors,

    Copyright:

    © All Rights Reserved
    Als DOC, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 6

    FORMAT

    Trading Account
    For the year ended
    Dr
    Cr
    To Opening Stock - By sales
    ----
    ,, Purchase --- Less tn !n"ard
    ----
    Less tn out"ard ---
    ---------,, Direct e#penses$ ,, Closing
    Stock ----
    %ages ---
    Add$ outstanding --- ---
    Carriage in"ard ---
    Freight ---
    !&port Duty ---
    'as ( Fuel ---
    Factory )#ps ---
    oyalty on prod* ---
    ,, 'ross Pro+t
    Trans,er to P-L A-C ----
    Pro+t and Loss Account
    For the year ended**
    Dr*
    Cr*
    )#penditures s* !nco&e
    s*
    To O.* ( Ad&* )#p* By 'ross Pro+t
    O.* ent,rates,ta# trans,erred ,ro&
    O.* Salaries trading a-c
    O.* Lighting By e/enue
    inco&e$
    !nsurance Co&&*
    ecei/ed
    Postage ( Telegra& Discount
    ecei/ed
    Audit ,ees By 0on-
    trading -
    Stationery non-operating
    epairs ( rene"als inco&es$
    Depreciation$ Di/idend
    recei/ed
    O.* Building !ntt* On Bank
    deposit
    O.* Furniture !nco&e ,ro&
    su1-
    O.* 2achinery letting house-
    To Selling ( Distr*)# property
    Ad/ertise&ent By A1nor&al
    'ain$
    Carriage out"ard
    'odo"n ent
    Storage
    Selling )#ps*
    Sale&en3s salary
    Co&&ission
    Bad De1ts
    Pro/ision ,or BD
    To Financial )#ps$
    !ntt* On loan
    !ntt* On OD
    Bank Charges
    Bills Discount
    Discnt* Allo"ed
    !ntt* On de1enture
    To A1nor&al Losses$
    Stock destroyed
    By +re
    'oods lost intransit
    Loss on sale o, Assets
    To 0et Pro+t trans,erred
    To Capital A-C

    4nder Per&anence or igidity Pre,erence 2ethod
    Balance Sheet
    As at--------------------
    Lia1ilities s Assets
    s
    Capital Accounts$ Fi#ed Assets$
    Capital ----- 'ood"ill-Patent
    5 Pro+t-Loss ----- Land ( Building
    --
    -------- Less
    Depreciation --
    Less dra"ing ---- --------
    --------------
    Current A-c ------
    Long-Ter& Lia1ilities $ Plant (
    2achinery ------
    De1entures ------- Less Dep
    ------
    Loan on 2ortgage -----
    ------
    Current Lia1ilities $ Furniture
    ----
    Bank O/erdra,t ----- Less Dep
    ---
    S*Creditors ---- !n/est&ents
    ---
    Outstanding )#ps ---- Current Assets$
    !nco&e recei/ed Stock-in trade
    ---
    !n Ad/ance ---- S*De1tors
    ---
    Bills Paya1le ---- Prepaid
    )#penses ----
    Accrued
    !nco&e ----
    Bills
    ecei/a1le ----
    Cash at Bank
    ----
    Cash !n
    6and -----

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