Introduction to

Computerized
Accounting
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“Accounting is a tool or a
language use for recording
your business transaction”

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Collection of Transaction

Record in Journal

Post to Ledger

Preparation of Trail
Balance

Preparation of Balance
Sheet

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Cash invest in business 10000
Purchase 15000

Purchase on account 20000

Sales 55000
Pay to vendor

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 General Journal
S.No Particular Debit Credit
Cash Rs10,000

1 Capital Rs10,000

To record cash invest in business

Purchase Rs15,000

2 Cash Rs15,000

To record purchase on cash

Purchase Rs20,000

3 Account Payable Rs20,000

To record purchase on account

Cash Rs55,000

4 Sales Rs55,000

to record sales on cash

Account Payable Rs20,000

5 Cash Rs20,000

To record pay cash

Rs120,000 Rs120,000

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 Cash
Rs
10,000.00

Rs
15,000.00 Rs15,000

Rs
Rs025,000.00 Rs15,000
Rs25,000 Rs25,000
Rs10,000

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 Cash Capital
Rs 10,000.00 Rs10,000

Rs 15,000.00 Rs15,000

Rs0 Rs 25,000.00 Rs15,000 Rs10,000 Rs10,000 Rs0 Rs10,000 0

Rs25,000 Rs25,000 Rs10,000 Rs10,000
Rs10,000 10000

Purchase Account Payable

Rs 15,000.00
Rs 20,000.00

0 0

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S.No Trial Balance Debit Credit
1 Cash Rs10,000
2 Capital 10000
3 Purchase
4 Account Payable

Rs10,000 Rs10,000

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Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Computerized
Compute
er
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Compute

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er
 What is

Computerized
Accounting
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