Trading Account Particular Amount To Opening Balance (inventory / raw material) XX To Purchase (raw material) XX (less) return XX To Manufacturing

Wages XX To water, gas, fuel XX To Carriage (inwards) XX To Factory Rent XX To Salary Paid XX To Gross Profit XX (transfer to p/L account) XX Profit and Loss Account Particular Amount To Salary XX To Travelling Expenses XX To Electricity Bill XX To rent, tax XX To Advertising XX To General Expenses XX To Audit Fees XX To Legal expenses XX To Carriage (outwards) XX To Depriciation XX To Postage & Telegram XX To Printing and Stationary XX To Interest on Loans XX To Loss by Fire or Theft XX To Packing Expenses XX To Bad Debts XX ToInterest on Capital XX To Provision for doubtful debts XX (less provision for doubtful debts) XX To net Profit (Xfer to capital A/c of B/s sheet) XX

Particulars To Interim Dividend To Proposed Dividend To General Reserve To Balance c/d (Xer to B/s)

Profit and Loss Appropriation Account Amount XX XX XX XX

XXX Balance Sheet Amount XXX XXX X XX XX X XXX XX

Liability Share Capital : Authorised share capital Issued and subscribed (less) call unpaid Reserves & Surplus : Capital Reserve Sinking Fund General Reserves Surplus (from P/L app.A/c) Secured Loan: Debenture Loan & advances from bank Other loan and advances Unsecured Loans: Fixed Deposits Loan & advances from bank Other loans Current Liability: ProvisionsSundry Creditors Bills Payable Unclaimes dividend Provision for bad debts Provision for Taxation Proposed Dividend

XXX XX XX XX XX XX XX

XX XX XX XX XX XX

Trading Account Particular By Sales (less) Return By Closing Stock By Goods Destroyed by fire/theft/samples Amount XX XX XX XX

ofit and Loss Account Particular By Gross Profit (from trading A/c) By interest received By Discount Received By Rent Received By Profit on Sales of fixed Assets (excess provision for bad debts) Amount XX XX XX XX XX XX

Loss Appropriation Account Particulars By bal b/d By Net Profit (current year)

Amount XX XX

XXX Balance Sheet Asset Fixed Asset: Land Goodwill Building Machinery Vehicle Furniture Patent Trademark (less) Depreciation if any Investment: invest. In govt security invest. In shares/debentures invest. In immovable properties Current Assets,Loans & Advances: Current assets :Cash Bank Balance Closing Stock Debtors Work in Progress Loose Tools Bills Receivable Loans and Advances: Any advance received Misc. Expenditure: Preliminary Expenses Exp.(brokerage/shares/debentures) Dev. Exp. Not adjusted Discount allowed on issue of shares or debentures Amount XX XX XX XX XX XX XX XX XX XX XX

XX XX XX XX XX XX XX XX XX XX XX XX