Docstoc

Journal-to-Balance-Sheet-in-Excel

Document Sample
Journal-to-Balance-Sheet-in-Excel Powered By Docstoc
					Type of accounts                               Debit Bal Credit Bal.
account transferred from reserves                       0           0
advance from customer                                   0           0   Enter accounts name to journalise the sa
accrued income A/c                                      0           0
advertisement A/c                                       0           0
ajay A/c                                                0           0
amount provided to loss on subsidiaries
companies                                              0           0
amount transferred to reserve                          0           0
amount withdrawn from reserve                          0           0
Auditor Fees                                           0           0    total of:-   Debit Bal
bad debts A/c                                          0           0                    72500
balance loss transferred to balance sheet              0           0
balance of net loss for the year                       0           0
balance of net profit for the year                     0           0
balance profit transferred to balance sheet            0           0
Bank A/c                                           20500
bank charges                                           0           0
Bonus                                                  0           0
brokerage                                              0           0
building A/c                                           0           0
capital A/c                                                    47000
carriage inward                                        0           0
Carriage outward                                       0           0
cash A/c                                            7000
closing stock A/c                                      0           0
closing stock of finished goods                        0           0
closing stock of raw materials                         0           0
closing stock of work-in progress                      0           0
commission paid A/c                                    0           0
commission paid to salesman                            0           0
commission received A/c                                0           0
Compensation to workmen A/c                            0           0
Computers                                              0           0
consumable store                                       0           0
cost of production                                     0           0
current assets:-                                       0           0
current liabilities:-                                  0           0
deferred revenue expenditure A/c                       0           0
deferred revenue expenditure written off A/c           0           0
depreciation A/c                                     200
director fees,MD fees                                  0           0
Discount A/c                                         500
discount allowed A/c                                   0           0
discount received A/c                                  0           0
dividend received                                      0           0
Drawings A/c                                           0           0
duty & clearing charges                                0           0
Expenses A/c                                           0           0
factory rent                                           0           0
Fixed asset A/c                                        0           0
free sample                                            0           0
freight & carriage                                   0     0
furniture A/c                                     9800
gas & water                                          0     0
Gratuity A/c                                         0     0
gross loss brought forward                           0     0

gross loss transferred to profit & loss account     0      0
gross profit brought over                           0      0
gross profit transferred to profit & loss
account                                             0      0
income A/c                                          0      0
income from investments                             0      0
income from services                                0      0
income from various other heads                     0      0
income received in advance A/c                      0      0
Insurance A/c                                       0      0
insurance company A/c                               0      0
interest charges                                    0      0
interest on capital A/c                             0      0
interest on loan                                    0      0
interest on working capital                         0      0
interest received                                   0      0
Investment                                          0      0
Land                                                0      0
Legal charges                                       0      0
lighting                                            0      0
loan from bank                                      0      0
Loan from Mrs.Sen A/c                               0      0
long term liabilities:-                             0      0
loss due to fire A/c                                0      0
loss on sale of assets                              0      0
loss on transaction not usually undertaken          0      0
machinery A/c                                       0      0

maintenance charge to factory land & building       0      0
manufacturing expenses                              0      0
misc.expenses                                       0      0
misc.income                                         0      0
misc.manufacturing expenses                         0      0
net loss transferred to profit & loss
appropriation account                               0      0
net profit transferred to profit & loss
appropriation account (PAT)                         0       0
opening stock of finished goods                     0       0
opening stock of raw materials                      0       0
opening stock of work-in progress                   0       0
Other repairs                                       0       0
outstanding expenses A/c                                 1500
packing charges                                     0       0
Pension A/c                                         0       0
Postage,telegram,telephone expenses                 0       0
Power & Fuel A/c                                    0       0
preliminary expenses written off                  0       0
prepaid expenses A/c                              0       0
Printing & Stationeries                           0       0
profit on sale of assets                          0       0

profit on transaction not usually undertaken       0      0
proposed dividend                                  0      0
provision for bad debts                            0      0
provision for discount for debtors A/c             0      0
provision for doubtful debts A/c                   0      0
provision for interim dividend                     0      0
provision for repayment of capital                 0      0
provision for repayment of loan                    0      0
provision for specific liability                   0      0
provision for taxation                             0      0
provision for taxes                                0      0
publicity                                          0      0
Purchases A/c                                  28000
Purchases return A/c                               0      0
Rates & Taxes                                      0      0
Rent paid A/c                                      0      0
rent received A/c                                  0      0
repair & maintenance                               0      0
Repair to Building A/c                             0      0
repair to factory land & building                  0      0
Repair to Machinery A/c                            0      0
Salaries A/c                                       0      0
salaries to working partners                       0      0
salary A/c                                      2000
Sales A/c                                              24000
Sales return A/c                                  0        0
Staff welfare expenses A/c                        0        0
stock                                             0        0
stock destroyed A/c                               0        0
Stores & spares                                   0        0
sundry creditors                                  0        0
sundry debtor A/c                                 0        0
telephone expenses A/c                         1500
trading A/c                                       0       0
Travelling & conveyance expenses A/c           3000
Vehicles                                          0       0
vijay A/c                                         0       0
Wages A/c                                         0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
                                                  0       0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
0   0
ounts name to journalise the same




           Credit Bal
               72500
           Debit particulars   Credit particulars
Date             (DR.)               (CR.)        L.F.   Debit-Rs.    Credit-Rs



                                     JOURNAL ENTRIES
       cash A/c                capital A/c
                                                             50000        50000
       Bank A/c                cash A/c
                                                             35000        35000
       Purchases A/c           ajay A/c
                                                             20000        20000
       vijay A/c               Sales A/c                     14000        14000
       ajay A/c                Bank A/c
                                                             19500        19500
       ajay A/c                Discount A/c
                                                                500         500
       Bank A/c                vijay A/c
                                                             13000        13000
       Discount A/c            vijay A/c
                                                              1000         1000
       furniture A/c           Bank A/c
                                                             10000        10000
       Travelling & conveyance cash A/c
       expenses A/c
                                                              3000         3000
       cash A/c                Sales A/c                     10000        10000
       Purchases A/c           cash A/c
                                                              8000         8000
       Bank A/c                cash A/c                       5000         5000
       capital A/c             Bank A/c
                                                              3000         3000
       salary A/c             cash A/c                        2000         2000
       telephone expenses A/c outstanding
                              expenses A/c                    1500         1500
       depreciation A/c       furniture A/c                    200          200
        Narration

                               furniture A/c                    2                   Enter Ledger account name
                                                   Debit              Credit
                                     Date        particulars        particulars      Folio   Debit-Rs.
                                                    (DR.)              (CR.)
 capital introduce in the
        business                                furniture A/c        Bank A/c          0      10000
 opened bank account
                                               depreciation A/c     furniture A/c      0
goods purchased on credit

   sold good on credit
paid ajay in full settlement

paid ajay in full settlement

received in full settlement

received in full settlement

   furniture purchased
     against cheque
    paid for travelling

        expenses
   sold goods for cash
goods purchased for cash

  cash deposited in bank
  withdrawn for personal
           use
    paid salary in cash
telephone expenses were
          unpaid
 depreciate furniture@2%
edger account name
                                         Narration
         Credit-Rs Balance-Rs.

                                 furniture purchased against
                        10000               cheque
                                  depreciate furniture@2%
           200           9800

                         9800
                         9800

                         9800

                         9800

                         9800

                         9800

                         9800


                         9800
                         9800

                         9800
                         9800

                         9800
                         9800

                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
                         9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
9800
                                                                  particulars
            particulars          total amount                                             total amount

       opening stock of raw                           closing stock of raw materials
       materials                            0                                                        0
       opening stock of work-                         closing stock of work-in progress
       in progress                          0                                                        0
       opening stock of                               closing stock of finished goods
       finished goods                       0                                                   17000

       Purchases A/c                   28000          Sales A/c                                 24000
Less:- Purchases return A/c                0 Less:-   Sales return A/c                              0
       misc.manufacturing                             discount received A/c
       expenses                             0                                                        0
       manufacturing                                  income from investments
       expenses                             0                                                        0
       carriage inward A/c                  0         profit on sale of assets                       0
       consumable store                     0         commission received A/c                        0
       freight & carriage                   0         interest received                              0
       gas & water                          0         rent received A/c                              0
       duty & clearing                                income from various other heads
       charges                              0                                                        0
       cost of production                   0         income from services                           0
       Stores & spares                      0         misc.income                                    0
       factory rent                         0         dividend received                              0
                                                      profit on transaction not usually
       Power & Fuel A/c                     0         undertaken                                     0

       Repair to Building A/c               0                                                        0
       Repair to Machinery
       A/c                                 0                                                         0
       Other repairs                       0                                                         0
       Wages A/c                           0                                                         0
       Rent paid A/c                       0                                                         0
       salary A/c                       2000                                                         0
       Carriage outward                    0                                                         0
       Bonus                               0                                                         0
       Staff welfare
       expenses A/c                         0                                                        0
       Pension A/c                          0                                                        0
       Gratuity A/c                         0                                                        0
       Compensation to
       workmen A/c                          0                                                        0
       Auditor Fees                         0                                                        0
       Insurance A/c                        0                                                        0
       Rates & Taxes                        0                                                        0

       Printing & Stationeries              0                                                        0
       Legal charges                        0                                                        0
        Travelling &
        conveyance expenses
        A/c                       3000       0
        Postage,telegram,tele
        phone expenses               0       0
        advertisement A/c            0       0
        commission paid A/c          0       0
        commission paid to
        salesman                     0       0
        brokerage                    0       0
        Discount A/c               500       0
        interest charges             0       0
        bank charges                 0       0

        loss on sale of assets       0       0
        depreciation A/c           200       0
        salaries to working
        partners                     0       0
        provision for taxation       0       0
        interest on working
        capital                      0       0
        director fees,MD fees        0       0

        loss on transaction not
        usually undertaken           0       0
        bad debts A/c                0       0
        free sample                  0       0
        misc.expenses                0       0
        packing charges              0       0
        publicity                    0       0
        provision for bad
        debts                        0       0
        lighting                     0       0
        telephone expenses
        A/c                       1500       0
        discount allowed A/c         0       0
        interest on loan             0       0
        preliminary expenses
        written off                  0       0

        interest on capital A/c       0       0
        repair & maintenance          0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
                                      0       0
Total                             35200   41000
net profit transferred          net loss transferred to profit & loss
to profit & loss                appropriation account
appropriation account
(PAT)                    5800
                                                                      particulars
                   particulars             total amount

        balance of net loss for the year                  balance of net profit for the year

                                                          account transferred from reserves
        provision for taxes                           0
        provision for repayment of loan               0   amount withdrawn from reserve
        provision for specific liability              0
        amount transferred to reserve                 0
        amount provided to loss on
        subsidiaries companies                        0
        provision for interim dividend                0
        proposed dividend                             0
                                                      0
Total                                                 0
        balance profit transferred to                     balance loss transferred to
        balance sheet                             5800    balance sheet
total amount

       5800


           0
           0
           0
           0

          0
          0
          0
          0
       5800
                                                                        particulars
                    particulars           total amount

         capital A/c                            47000    Fixed asset A/c
         balance profit transferred to                   Land
Add:-    balance sheet                           5800
         balance loss transferred to                     building A/c
Less:-   balance sheet                               0
                                                         machinery A/c
         long term liabilities:-                         furniture A/c
         loan from bank                             0    Vehicles
         current liabilities:-                      0    Computers
         sundry creditors                           0
         advance from customer                      0    Investment
         outstanding expenses A/c                1500
                                                         current assets:-
         income received in advance A/c              0
                                                         stock
                                                         sundry debtor A/c
                                                         cash A/c
                                                         Bank A/c




Total                                           54300
total amount



           0

          0
          0
       9800
          0
          0

           0



      17000
          0
       7000
      20500




      54300

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:14
posted:8/7/2012
language:
pages:73