Beruflich Dokumente
Kultur Dokumente
Bank
A/c Dr. 500,000
To Bank Loan A/c 500,000
(Being bank loan deposited into bank account)
Dr Cash Account Cr
600,000 600,000
Dr Bank Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
31/Mar/17 " Sales A/c 1,850,000 " Audit Fees A/c 7,000
2,550,000 2,550,000
Dr Bank Loan Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
500,000 500,000
31/Mar/17 To Bank A/c 22,500 31/Mar/17 By Profit & Loss A/c 22,500
22,500 22,500
Dr Purchase Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
1,500,000 1,500,000
Dr Salary Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
31/Mar/17 To Bank A/c 80,000 31/Mar/17 By Profit & Loss A/c 80,000
80,000 80,000
Dr Electricity Charges Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
31/Mar/17 To Bank A/c 17,000 31/Mar/17 By Profit & Loss A/c 17,000
17,000 17,000
Dr Furniture Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
60,000 60,000
31/Mar/17 To Bank A/c 7,000 31/Mar/17 By Profit & Loss A/c 7,000
7,000 7,000
31/Mar/17 To Bank A/c 6,000 31/Mar/17 By Profit & Loss A/c 6,000
6,000 6,000
Dr Travelling Expenses Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
31/Mar/17 To Bank A/c 3,500 31/Mar/17 By Profit & Loss A/c 3,500
3,500 3,500
Dr Sales Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
1,850,000 1,850,000
Dr Building Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount
400,000 400,000
Dr Capital Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount Amount
Amount
To
Balance By Cash
31/Mar/17 c/d 300,000 300,000 1/Apr/16 A/c 3,000,000 300,000
Dr Drawings Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount Amount
Amount
To Bank By Balance
31/Mar/17 A/c 24,000 18,000 31/Mar/17 c/d 24,000 18,000
Capitals A/c : - -
Arun - 300,000
Barun - 300,000
Drawings A/c: - -
Arun 24,000 -
Barun 18,000 -
- -
2,200,000 2,200,000
Arun 282,000
Barun 282,000
564,000
700,000 700,000
Balance Sheet 31st March, 2017
Liabilities Amount Assets Amount
582,000
564,000
1,522,000 1,522,000
OPERATIONAL EFFICIENCY