कैसे जाने किस Ledger को किस group में रखे |

 

Ledger

Group

Opening stock

Stock in hand

 

Purchase

Purchase account

 

Purchase return

Purchase account

 

Fright charges

Direct expenses

 

Carriage inwards or Purchases

Direct expenses

 

Cartage and coolie

Direct expenses

 

Octroi

Direct expenses

 

Sundry expenses

Indirect expenses

 

Discount allowed

Indirect expenses

 

Carriage outwards or sales

Indirect expenses

 

Traveling expenses

Indirect expenses

 

Advertisement

Indirect expenses

 

Bad debts

Indirect expenses

 

Repair renewals

Indirect expenses

 

Motor expenses

Indirect expenses

 

Depreciation on assets

Indirect expenses

 

Interest on investment received

Indirect income

 

Interest on deposit received

Indirect income

 

Interest on loans received

Indirect income

 

Commission received

Indirect income

 

Discount received

Indirect income

 

Rent received

Indirect income

 

Dividend received

Indirect income

 

Bad debts recovered

Indirect income

 

Profit by sale of assets

Indirect income

 

Sundry income

Indirect income

 

Manufacturing wages

Direct expenses

 

 

Coal, gas, water

 

Direct expenses

 

Oil and fuel

Direct expenses

Factory rent, insurance, electricity, lighting and heating

Direct expenses

Sales

Sales account

 

Salary

Indirect expenses

 

Postage and telegrams

Indirect expenses

 

Telephone charges

Indirect expenses

 

Rent paid

Indirect expenses

 

Rates and taxes

Indirect expenses

 

Insurance

Indirect expenses

 

Audit fees

Indirect expenses

 

Interest on bank loan

Indirect expenses

 

Interest on loans paid

Indirect expenses

 

Bank charges

Indirect expenses

 

Legal charges

Indirect expenses

 

Printing and stationery

Indirect expenses

 

Loan from others

Loan Liabilities

 

Bank loan

Loan Liabilities

Bank overdraft

Bank OD

 

Bills payable

Current Liabilities

 

Sundry creditors

Sundry creditors

Mortgage loans

Secured loans

 

Expense outstanding

Current Liabilities

 

Income received in advance

Current Liabilities

 

Other liabilities

Current Liabilities

 

Capital

Capital account

 

Drawings

Capital account

Cash in hand

Cash in hand

Cash at bank

Bank account

Fixed deposit at bank

Deposit

Investments

Investments

Bills receivable

Current asset

 

Sundry debtors

Sundry debtors

Closing stock

Stock in hand

Stock of stationery

Current asset

Loose tools

Fixed asset

Fixtures and fittings

Fixed asset

Furniture

Fixed asset

Motor vehicles

Fixed asset

Plant and machinery

Fixed asset

Land and building

Fixed asset

Leasehold property

Fixed asset

Patents

Fixed asset

Goodwill

Fixed asset

Prepaid expenses

Current asset

Income outstanding

Current assset


Direct Expenses Ledgers 

Trading account : Buying and selling of goods.

Direct expenses

Amount

Direct Income

Amount

To

Opening stock

xxx

By

Sales

xxx

To

Purchases

xxx

By

(-)Sales return

xxx

To

(-)purchase return

xxx

By

Closing stock

xxx

To

Freight charges

xxx

 

 

 

To

Cartage and coolie

xxx

 

 

 

To

Lorry hire

xxx

 

 

 

To

Manufacturing expenses

xxx

 

 

 

To

Wages

xxx

 

 

 

To

Factory rent, fuel power

xxx

 

 

 

To

Gross profit (transfer to profit and loss account)

 

xxx

 

 

 


Indirect Expenses Ledger

Indirect expenses or payments

Amount

 

Indirect income or receipts

Amount

To

Salary

xxx

By

Gross profit

xxx

To

Postage and Telegram

xxx

By

Interest on investment received

xxx

To

Telephone charges

xxx

By

Interest on deposit received

xxx

To

Rent paid

xxx

By

Interest on loans received

xxx

To

Rate and taxes

xxx

By

Discount received

xxx

To

Insurance paid

xxx

By

Discount received

xxx

To

Interest on bank loan

xxx

By

Rent received

xxx

To

Bank charges

xxx

By

Bad debts received

xxx

To

Printing and stationery

xxx

By

Net loss

xxx

To

Discount allowed

xxx

 

 

 

To

Advertisement

 

 

 

 




Balance sheet: Actual financial position

 

Liabilities

Amount

Assets

Amount

Bank loan

xxx

Cash in hand

xxx

Bank overdraft

xxx

Cash at bank

xxx

Bills payable

xxx

Fixed deposit at bank

xxx

Sundry creditors

xxx

Investments

xxx

Expenses outstanding

xxx

Bills receivable

xxx

Capital

xxx

Sundry debtors

xxx

(-)drawings

xxx

Closing stock

xxx

Net profit

xxx

Stock of stationery

xxx

 

 

Furniture

xxx

 

 

Plant machinery

xxx

 

 

Land and building

xxx

 

 

Motor vehicles

xxx

 

 

Prepaid expenses

xxx

 

 

Income outstanding

xxx


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