Maintenance of ledgers with their Groups

Ledgers Name Groups Name

Capital / Drawing Capital
Purchase / Purchase Return Purchase
Sale / Sale Return Sale
Bank / Current A/c Bank
Bank Loan / Any other Loan Loan Liabilities
Freight on Purchase / Carriage Direct Expenses
Advertisement / Rent paid / Salary Paid
Insurance Paid / Freight on Sale / Selling Exp.
Delivery Exp. / Interest Paid / Commission Paid
In directed
Charity Paid / Resample Paid / Postage Exp. Paid/
Expenses
Go dawn Rent / Show Room Paid /
Loss of Goods by thefts / Refreshment /
Loss of Goods of Fire / Repair Exp.
Machine A/c / Computer A/c / Furniture A/c
Lap Top A/c / Motor Car A/c / Motor Van A/c
Furniture and Fitting A/c / Land & Building A/c Fix Assets
Free Hold Building A/c / Lease Hold Building
Patent & Trade Mark A/c / Invertors A/c
Go dawn Security / Show Room Security
Deposit Assets
Bank FD / 12% Fix Deposited
Commission Received / Rent Received /
Indirect Income
Interest Received /
Preliminary Exp. / Special Advertisement Exp. Miscellaneous
Registration Exp. / Under Writing Exp. / Expenditure
 Purchase of Goods from The Following Parties
Sharma Trading Co.
Varma Trading Co.
Garg Trading Co.
Sundary Creditors
Taygi Trading Co.
Suraj Trading Co.
Sitara Trading Co.
Sales of Goods To The Following Parties
Ansari Trading Co.
Malik Trading Co.
Iqbal Trading Co.
Mushtaq Trading Co.
Sundary Debitors
Javed Trading Co.
Alvi Trading Co.
Danish Trading Co.
Mohsin Trading Co.
Fix Assets Purchase from The Following Parties
Bharat Machinery Store
Dhiman Furniture House
Ankit Mobil Galary
Current Liabilities
Faheem Electric Store
Khuram Computer House
Hindustan Motors House
Prepaid Salary / Prepaid Rent /Prepaid Insurance
Accrued Commission /Accrued Interest of
Investment v/

Loan Taken from the Following Institution :

Natraj Finance Co. / Kubair Finance Co.
H D F C Bank Loan / S. B. I. Bank Loan
Loan Liabilities
U P F C Bank Loan / 12% Mortgage Loan
12% Long Tram Loan / P N B Bank Loan
Investment Made in Following Institution :
S.B.I. Bank Mutual Fund / PNB Bank Mutual Fund
H D F C Bank Mutual Fund / Investment Made
Investment
In TATA Co. / Share Purchase in Jio Reliance C.
Share Purchase in Honda Co. / Share Pur. in Idia

Out Standing Rent / Out Standing Salary / Current Liabilities

Prepaid Rent / Prepaid Salary / Prepaid Insurance Current Assets
Charity Paid / Delivery Exp. / Packing Exp.
Indirect Expences
Refreshment Exp. / Selling Exp. / Packing Exp.
 Company Name : Faheem Trading Co.
Date : 01-04-2021
Malik nay Vaypar main Poonji Lagai – 600000//-
Suwami nay Vaypar main Poonji Lagai - 600000/-
Sarmaydar nay Vaypar main Sarmaya lagaya - 600000/-
Owner Brought Cash in Business – 600000/-
Owner Introduce Cash in Business – 600000/-
Proprietor Brought Cash in Business for Capital – 600000/-
Date : 02-04-2021
Cash Purchase of Goods – 90,000/-
Credit Purchase of Goods from Sharma Trading Company – 92,000/-
Credit Purchase of Goods from Varma Trading Company – 93,000/-
Credit Purchase of Goods from Dharma Trading Company – 94,000/-
Credit Purchase of Goods from Karma Trading Company – 95,000/-
Credit Purchase of Goods from Garg Trading Company – 96,000/-
Credit Purchase of Goods from Goyal Trading Company – 97,000/-
Credit Purchase of Goods from Agarwal Trading Company – 98,000/-
Date : 01-05-2021
Cash Sale of Goods – 80,000/-
Credit Sale of Goods to Ansari Trading Company – 282,000/-
Credit Sale of Goods to Malik Trading Company – 282,000/-
Credit Sale of Goods to Javaid Trading Company – 282,000/-
Credit Sale of Goods to Salman Trading Company – 282,000/-
Credit Sale of Goods Muneer Trading Company – 282,000/-
Credit Sale of Goods to Aftab Trading Company – 282,000/-
Credit Sale of Goods to Mahtab Trading Company – 282,000/-8
Date : 01-05-2021
Rent Paid – 5000/- Refreshment Exp. 5000/-
Salary Paid – 5100/- Charity Paid 5000/-
Insurance Paid – 500/- Selling Exp. Paid – 5000/-
Delivery Expenses - 500/- Packing Exp. Paid – 500/-
Postage Expenses – 500/- Telephone Exp. Paid – 5000/-
Audit Expenses – 5000/- Recharge Exp. Paid – 500/-
Machine Purchase – 5000/- Computer Purchase – 5000/-
Mobile Purchase – 500/- Furniture Purchase – 50,00/-
Invertors Purchase – 5500/- Motor Cycle – 5100/-
Loan Taken From The Following Parties :
Date : 02-05-2021
Party Name Amount
12% Loan From Abc : 60,000
13% Loan From Xyz : 60,000
14% Loan From Pk Com. : 60,000
15% Loan From Sk Com. : 60,000
16% Loan From Jk Com. : 60,000
Investment made in the following Security
Date : 01-06-2021
State Bank Mutual Fund- 50,000
National Saving Certificate -70,000
Sbi Gold Bond Scheme – 80,000
Share Purchase In Honda Company- 50,000
Debenture Purchase In Bajaj Company- 60,000

Purchase Statement
Date -02/06/2021
Party Name Bill no Amount
Sun Trading Co 12022 100000
Moon Trading Co 17582 100000
Sky Trading Co 96080 100000
Star Trading Co 90858 100000
Sales Statement
Date -01/07/2021
Party Name Bill no Amount
Shams Trading Co 101 80000
Mehtaab Trading Co 102 80000
Arsh Trading Co 103 80000
Nazum Trading Co 104 80000
Purchase Statement
Date -02/07/2021
Party Name Bill no Amount T.D Net Amt
Sun Trading Co 12542 100000 10% 90000
Moon Trading Co 17822 100000 10% 90000
Sky Trading Co 97920 100000 10% 90000
Star Trading Co 91508 100000 10% 90000

Sale Statement
Date -31/07/2021
Party Name Bill no Amount T.D Net Amt
Shams Trading Co 105 100000 20% 80000
Mehtaab Trading Co 106 100000 20% 80000
Arsh Trading Co 107 100000 20% 80000
Nazum Trading Co 108 100000 20% 80000
Purchase Statement
Date -01/08/2021
Party Name Bill no Amount T.D Net Amt
Sun Trading Co 12550 100000 10% 90000
Moon Trading Co 17832 100000 10% 90000
Sky Trading Co 97950 100000 10% 90000
Star Trading Co 91512 100000 10% 90000

Sale Statement
Date -02/08/2018
Party Name Bill no Amount T.D Net Amt
Shams Trading Co 109 100000 20% 80000
Mehtaab Trading Co 110 100000 20% 80000
Arsh Trading Co 111 100000 20% 80000
Nazum Trading Co 112 100000 20% 80000
Purchase Statement
Date -31/08/2021
Party Name Bill no Amount T.D Net Amt
Sun Trading Co 12572 100000 10% 90000
Moon Trading Co 17840 100000 10% 90000
Sky Trading Co 97955 100000 10% 90000
Star Trading Co 91524 100000 10% 90000

Sale Statement
Date -01/09/2021
Party Name Bill no Amount T.D Net Amt
Shams Trading Co 113 100000 20% 80000
Mehtaab Trading Co 114 100000 20% 80000
Arsh Trading Co 115 100000 20% 80000
Nazum Trading Co 116 100000 20% 80000

Purchase Return Statement

Date -01/09/2021
Party Name Bill no Amount
Sun Trading Co 12022 10000
Moon Trading Co 17582 10000
Sky Trading Co 96080 10000
Star Trading Co 90858 10000
 Sale Return Statement
Date -02/09/2021
Party Name Bill no Amount
Shams Trading Co 101 8000
Mehtaab Trading Co 102 8000
Arsh Trading Co 103 8000
Nazum Trading Co 104 8000
Purchase Return Statement
Date -30/09/2021
Party Name Bill no List T.D Net Amt
Price
Sun Trading Co 12542 10000 10% 9000
Moon Trading Co 17822 10000 10% 9000
Sky Trading Co 97920 10000 10% 9000
Star Trading Co 91508 10000 10% 9000
Sale Return Statement
Date -01/10/2021
Party Name Bill no Amount T.D Net Amt
Shams Trading Co 105 8000 10% 7200
Mehtaab Trading Co 106 8000 10% 7200
Arsh Trading Co 107 8000 10% 7200
Nazum Trading Co 108 8000 10% 7200
Date- 31/10/2021
Assets purchased from the following Party
Name of Assets Party Name Bill No Amount
Machinery Jk Machine House 5082 700,000
Computer Pk Hardware 9850 70000
Mobile Phone Mk Mobile Gallery 1050 7000
Furniture Bharat Furnitire 3562 70000
Motor Car Maruti Motors 7848 700000
Free hold Building Huda Construction 8880 700000
Lease hold Building Ansal construction 6596 700000
Patents Adlabs 1425 700000
Invertor Amron Batteries 9885 7500
Date-01/11/2021
Expenses Paid in Cash
Salary Paid 5000 Shop rent 5000
Rent paid 5000 Go down Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000
Date-02/11/2021
Expenses Paid in Cash via Single Entry Mode
Salary Paid 5000 Shop rent 5000
Rent paid 5000 Go down Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000
Date-01/12/2021
Expenses Paid in Cash via Optional Entry
Salary Paid 5000 Shop rent 5000
Rent paid 5000 Go down Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000

Purchase Statement- 02/04/2021

Party Name Bill no Amount
Sharma Co 1901 100000
Verma Co. 2201 100000
Goyal Co. 8001 100000
Garg Co 9001 100000
Bansal Co. 2001 100000

Purchase Statement- 01/05/2021

Party Name Bill no Amount
Sharma Co 1902 100000
Verma Co. 2202 100000
Goyal Co. 8002 100000
Garg Co 9002 100000
Bansal Co. 2002 100000

Purchase Statement- 02/05/2021

Party Name Bill no Amount
Sharma Co 1903 100000
Verma Co. 2203 100000
Goyal Co. 8003 100000
Garg Co 9003 100000
Bansal Co. 2003 100000

Purchase Statement- 31/052021

Party Name Bill no Amount
Sharma Co 1904 100000
Verma Co. 2204 100000
Goyal Co. 8004 100000
Garg Co 9004 100000
Bansal Co. 2004 100000

Sales Statement- 01/05/2021

Party Name Bill no Amount
Malik Co 1101 120000
Nawab Co. 1102 120000
Sultan Co. 1103 120000
Kareem Co 1104 120000
Nadeem Co. 1105 120000

Sales Statement- 02/05/2021

Party Name Bill no Amount
Malik Co 1106 120000
Nawab Co. 1107 120000
Sultan Co. 1108 120000
Kareem Co 1109 120000
Nadeem Co. 1110 120000

Sales Statement- 31/05/2021

Party Name Bill no Amount
Malik Co 1111 120000
Nawab Co. 1112 120000
Sultan Co. 1113 120000
Kareem Co 1114 120000
Nadeem Co. 1115 120000

Sales Statement- 01/06/2021

Party Name Bill no Amount
Malik Co 1116 120000
Nawab Co. 1117 120000
Sultan Co. 1118 120000
Kareem Co 1119 120000
Nadeem Co. 1120 120000

01/07/2021
Loan Taken from the Following parties
12% Loan From Hdfc Bank-6,00,000-Ch.No.6785435
15% Loan From Upfc Bank- 6,00,000 Ch.No.897654

01/07/2021
Investment Made
State Bank Mutual Fund- 50,000 Ch No. 224101
National Saving Certificate -70,000 Ch No. 224102
Sbi Gold Bond Scheme – 80,000 Ch No. 224103
Share Purchase In Honda Company- 50,000 Ch No. 224104
Debenture Purchase In Bajaj Company- 60,000 Ch No. 224105
 02/07/2021
Particulars Amount
Machinery purchase from-Bharat company 100000
Computer purchase from- Dellcompany 50000
Mobile purchase from-Ankit mobilecompany 30000
furniture purchase from-Dhiman company 90000

01/07/2021
Go Down Security Paid-50,000 By Ch. No-224106
Show Room Security Paid-50,000 By Ch. No-224107
Cash Draw From Bank For Business-1,00,000 By Ch. No 224108
Building purchase from Hudda company 300000
Motor car purchase from- Maruti company 100000

Cash payment 31/07/2021

Party Name Cash memo Amount
Sharma Co 1212 5000
Verma Co. 2232 5000
 AmountCash
Received by Cheque-
received 01/08/2021
-02/07/2021
Goyal
Party Co. 4343 Ch no 5000
Party Name
Name Cash memo Amount
Amount
Garg
MalikCo
Co 1232 923224 5000 60000
Malik Co 4565 6000
Bansal
Nawab Co.
Co. 3324 478262 5000 60000
Nawab Co. 3242 6000
Sultan Co. 262892 60000
Sultan Co. 7547 6000
Kareem Co 820480 60000
Kareem Co 3435 6000
Nadeem Co. 238643 60000
Nadeem Co.
Dhiman Company 6575
224117 6000
50000
Hudda Company 224118 50000
Maruti Company 224119 50000
Amount paid by Cheque- 02/08/2021
Party Name Ch no Amount
Sharma Co 224109 50000
Verma Co. 224110 50000
Goyal Co. 224111 50000
Garg Co 224112 50000
Bansal Co. 224113 50000
Bharat Company 224114 50000
Dell Company 224115 50000
Ankit Mobile Co. 224116 5000
 31/8/2021
Drawing of goods by proprietor for personal Use-7000
Use of Goods for Charity-7000
Use of goods for free sample-7000
Use of goods for advvertiesment-7000
Use of goods for Making Furniture-7000
Purchase of Furniture against purchase goods-70000
LIC premium paid-7700
Loss of goods by fire-7300
Loss of good in transits-7600
Loss of goods by fire-7300 ( claim recived 6000 )

01/9/2021
Old Machine purchased -70000
Carriage paid on above Machine-7000
Repair paid on above Machine-7700
Installation of above machinery-7900
Engineer Wages paid for Installation of above machine7800

Preliminary Exp 224120 100000

Special advertisement 224121 200000
Registration Exp 224122 300000
Purchase of Patent 224123 100000
Purchase of Copyright 224124 100000

Expansis Paid (optional entry ) 01/10/2021

Rent paid 5000 Godown Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000
 Expansis Paid (single entry mode ) 01/10/2021
Rent paid 5000 Godown Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000
Expansis Paid (memorandam entry ) 01/10/2021
Rent paid 5000 Godown Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000
Expansis Paid ( joint entry ) 01/10/2021
Rent paid 5000 Godown Rent 5000
Insurance paid 5000 Showroom rent 5000
Commission Paid 5000 Advertisement 5000
Postage 5000 Packing Exp 5000
Delivery Exp 5000 Freight on Sale 5000
General Exp 5000 Carriage on sale 5000
Telephone Exp 5000 Stationary 5000

Purchase Statement- 01/11/2021

Party Name Bill no Amount
Surya Trading Co 2352 100000
Chand Trading Co. 2622 100000
SitaraTrading Co. 5432 100000

Sale Statement- 02/11/2021

Party Name Bill no Amount
Moon Co 0001 120000
Sun Co. 0002 120000
Star Co. 0003 120000

Post Dated Cheque received- 01/12/2021

Party Name Ch no Issue Date Pay. Date Amount
Moon Co 130111 02/08/21 01/10/21 120000
Sun Co. 190022 02/08/21 01/10/21 120000
Star Co. 190879 02/08/21 01/10/21 120000

Post Dated Cheque Paid- 02/12/2021

Party Name Ch no Issue Date Pay. Date Amount
Surya Trading Co 224125 02/08/21 02/10/21 120000
Chand Trading Co. 224126 02/08/21 02/10/21 120000
SitaraTrading Co. 224127 02/08/21 02/10/21 120000

Investment Made31/12/2021
State Bank Mutual Fund- 50,000 Ch No. 224101
National Saving Certificate -70,000 Ch No. 224102
Sbi Gold Bond Scheme – 80,000 Ch No. 224103
Share Purchase In Honda Company- 50,000 Ch No. 224104
Debenture Purchase In Bajaj Company- 60,000 Ch No. 224105
Use of cost centar
stafsalry paid. 100000
Factory dip. 10000
Hr dip 20000
Sales & go down dip. 30000
Funence dip. 20000
Micenious 20000

Electercty bill paid. 100000

Factory dip. 10000
Hr dip 20000
Sales & go down dip. 30000
Funence dip. 20000
Micenious 20000

Office stationry paid. 100000

Factory dip. 10000
Hr dip 20000
Sales & go down dip. 30000
Funence dip. 20000
Micenious 20000

Bulding rent paid. 100000

Factory dip. 10000
Hr dip 20000
Sales & go down dip. 30000
Funence dip. 20000
Micenious 20000