Details

Trial Dr (Rs) 10000 50000 5000

Balance Cr (Rs)

Adj Adj Trading Dr (Rs) Cr (Rs) Dr (Rs) 10000 50000 5000

Opening Inventory Purchases Direct Expenses Sales Other Income Indirect Expenses Capital Creditors Debtors Cash & Bank Fixed Assets Depreciation Outstanding Indirect Expense Closing Inventory Gross Profit Net Profit

70000 15000 8000 30000 20000 30000 17000 15000 3000 2000 2000

3000

17000

TOTAL

135000

135000

5000

5000

82000

Account Profit & Loss A/c Balance Sheet Cr (Rs) Dr (Rs) Cr (Rs) Dr (Rs) Cr (Rs)

70000 15000 10000 30000 20000 30000 17000 12000 3000 2000 12000 17000 19000 19000 12000

82000

32000

32000

71000

71000

The Profit & Loss Account (Vertical Format) INCOME Sales Other Income TOTAL INCOME EXPENDITURE Cost of Goods Sold Direct Expenses Indirect Expenses Depreciation Charges TOTAL EXPENDITURE NET PROFIT

Rs

70000 15000 85000

48000 5000 10000 3000 66000 19000

Balance Sheet (Vertical Format) CAPITAL EMPLOYED Capital Reserves & Surpluses TOTAL CAPITAL EMPLOYED EMPLOYMENT OF CAPITAL Fixed Assets (at WDV) Current Assets Inventories Debtors Cash & Bank Balances Total Current Assets Current Liabilities Creditors Outstanding Indirect Expenses Total Current Liabilities Net Current Assets TOTAL EMPLOYMENT OF CAPITAL

Rs

12000 30000 17000 59000

20000 2000 22000

Rs

30000 19000 49000

12000

37000 49000

Details

Trial Dr (Rs) 10000 50000 5000

Balance Cr (Rs)

Adjustments Dr (Rs)

Opening Inventory Purchases Direct Expenses Sales Other Income Indirect Expenses Capital Creditors Debtors Cash & Bank Fixed Assets Depreciation Outstanding Indirect Expenses Closing Inventory Gross Profit Net Profit TOTAL

70000 15000 8000 30000 20000 30000 17000 15000 3000 2000

135000

135000

5000

Adjustments Cr (Rs)

Trading Dr (Rs) 10000 50000 5000

Account Cr (Rs)

Profit & Dr (Rs)

Loss A/c Cr (Rs)

Balance Dr (Rs)

70000 15000 10000

3000 3000 2000 12000 17000 19000 5000 82000 82000 32000 32000 17000

30000 17000 12000

12000

71000

Sheet Cr (Rs)

30000 20000

2000

19000 71000