Anda di halaman 1dari 14

Ledger Accoounts

DEEPALIS CAPITAL ACCOUNT

Dr. Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2012
March31 To balance c/d 500000 April 1 By bank a/c 500000

500000

500000 2013
April 1 By balance b/d
500000

Dr. MANJUS CAPITAL ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2012
Marcd31 To balance c/d 500000 April 1 By bank a/c 500000

500000
500000 2013
April 1 By balance b/d

500000
Dr. SECURITY DEPOSITE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
April 1 To manjus a/c 97000 Mar.31 By balance c/d 97000

97000

2013
April 1 To balance b/d 97000

Dr. MANJUS ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2012
April 1 To bank a/c 97000 April 1 By security deposit a/c 97000

97000
97000
Dr. BANK LOAN ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2012
June 30 To bank a/c 50000 April 1 By bank a/c 100000
Sept. 30 To bank a/c 50000
Dec .31 To bank a/c 50000
2013
Mar.31 To bank a/c 50000
Mar.31 To balance c/d 800000
1000000 2013 1000000
April 1 By balance b/d 800000

Dr. INTEREST ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2012
June 30 To bank a/c 30000 Mar. By bank a/c 111000
Sept. 30 To bank a/c 28500
Dec. 31 To bank a/c 27000
2013
Mar. 31 To bank a/c 25500
111000

April 1 To balance c/d 111000


By balance b/d 111000
Dr. FIXED DEPOSITE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2012
Dec.31 To bank a/c 500000 Mar.31 By balance c/d 500000

500000 500000

2013
April 1 To balance b/d 500000

Dr PURCHASES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 4000000 Mar.31 By balance c/d 6000000
Mar.31 To sundry creditor a/c 2000000
6000000

2013
6000000
April 1 To balance b/d 6000000
Dr. SUNDRY CREDITORS ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bill payable a/c 1800000 Mar.31 By purchases a/c 2000000
Mar.31 To bank a/c 100000
Mar.31 To balance a/c 100000
2000000
2000000 April 1 By balance b/d 100000

Dr. BILLS PAYABLE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 1200000 Mar.31 By sundry creditor a/c 1800000
Mar.31 To balance a/c 600000
1800000
1800000
April 1 By balance b/d
600000

Dr. COMPUTER ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
April 1 To bank a/c 50000 Mar.31 By deprreciation a/c 15000
Mar.31 By balance c/d 35000

50000
2013 50000
April 1 To balance b/d

35000
Dr. SALE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To balance b/d 8000000 Mar.31 By bank a/c
Mar.31 By sundry debtors a/c 2500000
5500000
8000000
8000000
April 1 By balance c/d

8000000

Dr. SUNDRY DEBTORS ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To sales a/c 5500000 Mar.31 By bill receivable a/c 5000000
Mar.31 By balance c/d 500000

5500000 5500000

April 1 To balance c/d


500000
Dr. BILLS RECIEVEABLE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To sundry debtor a/c 5000000 Mar.31 By bank a/c 4000000
Mar.31 By balance c/d 1000000

5000000
5000000
April 1 To balance c/d
1000000

Dr. FURNITURE AND FURNISHING ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
April 1 To bank a/c 35000 Mar.31 By deprreciation a/c 35000
350000 Mar.31 By balance c/d 315000
350000

2013 315000
April 1 To balance b/d
Dr. ELECTRICITY EXPENSES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 120000 Mar.31 By balance c/d 120000

120000
120000

April 1 To balance b/d


120000

Dr. JOB WORK CHARGES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2012
Mar.31 To bank a/c 215000 Mar.31 By balance c/d 215000

215000 215000

April 1 To balance b/d


215000

Dr. CARTAGE INWARD ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
july 1 To bank a/c 100000 Mar.31 By balance c/d 100000

100000 100000

April 1 To balance b/d 100000


Dr. COURIER POSTAGE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013 50000
Mar.31 To bank a/c 50000 Mar.31 By balance c/d
50000
50000

April 1 To balance b/d


50000

Dr. WEBSITE DEVELOPMENT ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
April 1 To bank a/c 100000 Mar.31 By website charges amortised 25000
Mar.31 a/c
By balance c/d 75000
100000 100000

2013
April 1 To balance b/d 75000
Dr. EXHIBITION EXPENSES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 110000 Mar.31 By balance c/d 110000

110000 110000

April 1 To balance b/d


110000

Dr. REPAIRE AND MANTAINANCE ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2012 2013
April 1 To bank a/c 35000 Mar.31 By prepaid insurance a/c 8750
Mar.31 By balance c/d 26250
35000 35000

2013
April 1 To balance b/d
26250

Dr. INSURANCE EXPENSES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 50000 Mar.31 By balance c/d 50000

50000 50000

April 1 To balance b/d 50000


Dr. TELEPHONE EXPENSES ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 280000 Mar.31 By balance c/d 305000
Mar.31 To outstanding salary a/c 25000
305000

305000
April 1 To balance b/d 305000

Dr. SALARY ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 180000 Mar.31 By balance c/d 180000

180000
180000

April 1 To balance b/d


180000

Dr. RENT ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 25000 Mar.31 By balance c/d 25000

25000 25000

April 1 To balance b/d 25000


Dr. WEBSITE CHARGES AMORTISED ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 12500 Mar.31 Byaccrued interest a/c 12500

12500
12500

April 1 By balance b/d


12500

Dr. INTEREST EARNED ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 Tocomputer a/c 15000 Mar.31 By balance c/d 50000
Mar.31 To furniture and furnishing 35000
a/c 50000 50000

50000
April 1 To balance b/d
Dr. DEPRECIATION ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 144000 Mar.31 By balance c/d
144000
144000
144000

April 1 To balance b/d 144000

Dr. MANJUS DRAWING ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To bank a/c 144000 Mar.31 By balance c/d 144000

144000 144000

April 1 To balance b/d 144000


Dr. DEEPALIS DRAWING ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To interest earned a/c 12500 Mar.31 By balance c/d 12500

12500 12500

12500
April 1 To balance b/d

Dr. ACCURTED INTEREST ACCOUNT Cr.

Date Particulars Amt . Date Particulars Amt .


2013 2013
Mar.31 To insurance expenses a/c 8750 Mar.31 By balance c/d
8750
8750
8750

April 1 To balance b/d 8750