Professional Documents
Culture Documents
s#no
clear
r=revenue 1
L=liability
E=expense
A=assets
C=capital 2
increase decrease
assets debit credit 3
liability credit debit
revenue credit debit
expense debit credit
capital credit debit 4
ledger
7
8
cash
journal. Entries.
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
cash reciv
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
assets cash ledger
dr cr dr cr
100 250 200000 100 47
250 500 200 220
330 250000 120
1000 2500 200
200 500 500 48
150 1200 1000
200000 4000 100
1200 150
1200 200000 49
1500 500
1500 45000
1500 1500
sum 208930 208930 200 50
subtract 208180 500
capital 500
dr cr 1200
200000 1200 expense
0 250000 1200 Dr cr
450000 450000 1200 220
100 120
100 500 cash
revenue 1500 100
dr cr 1000 420
200 1000 500
sum 200 100 4500
100 1500
1500 200
sum 458400 260790 500
subtract 197610 500
500
1200
100
100
liability 1000
Dr Cr 1000
100 150 1000
150 330 450
1200 1200 sum 14410 0
1200 100
100 1500 sales
100 1000 dr cr
5430 4000 200
sum 8280 8280 250
subtratct 5430 200
sum 650 0
a/payble dr cr
500 200
420
150 inventory dr cr
5000 500 500
5770 500 sum 500 500
sum 6270 6270 0 0
subtrat 0
paid dr cr
250
100
sum 0 350 dr cr
assets 208180
cash 197610
capital 450000
revenue 200
expense 14410
sales 650
a/p 5770
cashII 350
recivable 2900
liability 5430
223240 662260
ledger entries of accounting
decription Dr Cr dr cr
expense increase
#VALUE!
recivable dr cr
200
100
100
2500
sum 0 2900
2900
dr cr
208180
450000
200
difference
cash expense
dr cr dr cr
200000 100 100
250 200 1000
330 150 1000
200 250 1000
100 220 100
250000 120 100
500 500 1200
5000 1000 500
2500 100 500
1200 150 500
1500 250 200
1500 200000 1500
4000 500 4500
1500 4500 500
468580 1500 420
200 100
500 500
500 120
500 220
1200 150
1200 200
1200 14410
100
100
1500
1000
1000
100
1500
1200
221340
468580
dr 247240
liability a/ recivable sales
dr cr dr cr dr cr
150 330 200 200 200
1200 200 100 200
1200 100 200
100 420 400 200
100 150 200
5000
500 revenue
1200 dr cr
100 200
1500 500 capital
1000 dr cr
4000 200000
700 250000
trial balnce
dr cr
cash 247240
expense 14410
sales 200
liability 11750
revenue 700
capital 450000
a/reveble 100
261850 462550
200700
General entries
cash Dr Cr
2,00,000
100
200
220
1000
100
2,50,000
100
2500
200
500
500
500
1200
200
1200
100
1500
1000
150 100
4000
100
1500
sum 7250 9720
2470
liability Dr Cr
330
100
150
100
1200
1200
100
100
150
capital Dr Cr
2,00,000
250000
sum 250000
office equpment Dr Cr
200
sum 200
invetment&recivable account Dr Cr
1200
500
2500
100
200
sum 3000
sales Dr Cr revenue Dr Cr
200 200
250
200
200
sum 200
sum 850
purchase building Dr Cr
200000
sum0 200000
trial balance
Dr Cr
2470
6680
200
850
250000
200000
2100
3000
1200
200
130
5500
214450
214030 472750
258720 left side is not equal to write side