Format of Café/restaurant/Shop trading a/c

$ $
Sales/Revenue/Takings
Less COS
Op Inv
+ Pur
- Cl Inv
GP
Less other Exp related to Shop
Profit for Shop

Format of I & E a/c

$ $
Incomes
Profit from shop
Sub (Received + Cl acc – Op acc – Cl PP + Op PP)

Less Expenditure
Salary (Paid+ Cl acc – Op acc – Cl PP + Op PP)

Format of R & P a/c(Bank a/c)

Receipts $ Payment s $
Bal b/d(Bal) Bal b/d (O/d)
Format of Subscription (Income) a/c

Dr Subscription / Fees A/c (R + A + R) Cr.

$ $
Balance b/d (Op Accrued) (A) Xxxx Balance b/d(Op PP) (L) Xxxx
I & E (income earned during Xxxx Bank (Sub received for the Xxxx
the year tr to I & E a/c) year) (R) (INC)
bad debts

Balance c/d(Cl PP) (L) Xxxx Balance c/d(Cl Accrued) (A) Xxxx

Balance b/d Xxxx Balance b/d xxxx