DEPARTMENT OF TECHNICAL EDUCATION

ANDHRA PRADESH
Objectives

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Recap:

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 every year
Rs.5,640.24
Lease Account
Profit and LossAccount
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 Lease Account
Dr. Cr
Date Particulars Rs. Date Particulars Rs.
1997 1997
Jan 1 To Cash a/c 20,000 Dec. 31 By Depreciation 7344
" Dec 31 To Interest 1,000 By Balance c/d 13656
21000 21000

1998 1999
Jan 1 To Bal b/d 13656 Dec. 31 By Depreciation 7344
" Dec 31 To Interest 683 " By Balance c/d 6995
14339 14339

1999 1999
Jan 1 To Bal b/d 6995 Dec. 31 By Depreciation 7344
" Dec 31 To Interest 349
7344 7344
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Summary