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DATE

PARTICULARS

L.F

24.06.2011

Cash a/c
to capital a/c
( Started business) .

25.06.2011

Furniture a/c
Dr
to cash a/c
(Bought Goods such as Tabels,Doormat,
Water cooler,Chairs,Selves)

25.06.2011

Goods a/c
Dr
to cash a/c
(Got 4 two weelers ,and 2 cold storage, flower
drier ,machines,fax machine, scanner 2 laptops)

26.06 2011

Prepaid a/c
to cash a/c
(Amount paid for net connection )

29.06.2011

29.06.2011

30.06.2011

Rent a/c
to cash a/c
(Office rent paid in advance)

Dr

Dr

Dr

Expense a/c
Dr
to cash a/c
(Painting the office,expenses on direction
board,pamplets,posters in college s and
malls,visiting cards, newspapers and magzines ,
chemicals involved,various packaging material
such as basket,polythene glitter etc)

Expense a/c
to cash a/c

Dr

Expense a/c
to cash a/c
(Cut and dry flowers)

Dr

Total

AMOUNT
DEBIT

CREDIT

5000000
3000000

5000000
3000000

170000
170000

670000
670000

7000
7000

25000
25000

76500
76500

100000

100000

3748500

3748500

DATE
01.07.2011

PARTICULARS

DEBIT

Expense a/c
dr
to cash a/c
(Food expense during the inaugration
function)

4500

01.07.2011

Goods a/c
dr
to cash a/c
(Mobile phones + recharge given to
delivery boys

7400

01.07 2011

Stationary a/c
dr
to cash a/c

5000

03.07.2011

Cash a/c

53000

dr
sales a/c

03.07.2011

Marketing research a/c dr


to cash a/c

03.07 2011

Packaging material a/c


cash a/c

03.07 2011

Advertisment expense
cash a/c

13500

6500

dr

50000

04 .07.2011

Cash a/c dr
sales a/c
(Flowers supplied to SIIB)

2000

04.07.2011

Cash a/c
dr
sales a/c

1200

04.07.2011

Purchase a/c dr
cash a/c

20000

04.07.2011

Carriage a/c
dr
cash a/c

500

04.07.2011

Cash a/c dr
Offices on contract a/c

04.07.2011

Advance payment a/c dr


Offices on Contract a/c

05.07.2011

Cash a/c
dr
sales a/c

06.04.2011

Cash a/c
dr
Forget me not club a/c

06.04 .2011

Cash a/c
sales a/c

07.04.2011

Cash a/c
sales a/c

08.07.2011

Cash a/c
sales a/c

09.07.2011

Cash a/c
sales a/c

6250

18750

2000

dr

20800

800

dr

900

dr
1000

dr

1500

09.07.2011

Purchase a/c
cash a/c

dr

11500

09.07.2011

Carriage a/c
cash a/c

10.07.2011

Cash a/c
sales a/c

11.07.2011

Cash a/c
sales a/c

12.07.2011

Cash a/c
sales a/c

13.07.2011

Purchase a/c
cash a/c

13.07.2011

Carriage a/c
cash a/c

dr

500

14.07.2011

Cash a/c
sales a/c

dr

1200

15.07.2011

Cash a/c
dr
sales
a/c

2000

15.07 2011

Packaging material a/c


to cash a/c

6500

16.07.2011

Cash a/c dr
sales a/c

1500

dr

500

dr

dr

1200

1100

dr

dr

900

14000

17.07.2011

Cash a/c
sales a/c

dr

1800

17.07.2011

Cash a/c

dr

6250

17.07 2011

Advance payment a/c


dr
sales a/c
(5 New offices taken in contract)

6250

18.07.2011

Cash a/c dr
sales a/c

18.07.2011

Purchase a/c
cash a/c

18.07.2011

Carriage a/c
cash a/c

18.07.2011

Cash a/c dr
FMN Club

19.07.2011

Cash a/c
sales a/c

20.07.2011

Cash a/c
sales a/c

21.07 2011

Cash a/c
sales a/c

22.07.2011

Cash a/c
dr
sales a/c
(Aarambh function at siib)

2000

22.07.2011

Purchase a/c dr
cash a/c

9500

900

dr

dr

8500

500

20800

dr

dr

dr

1000

1000

500

22.07.2011

Carriage a/c
cash a/c

dr

23.07.2011

Caash a/c
sales a/c

24.07.2011

Cash a/c
sales a/c

25.07.2011

Cash a/c
sales a/c

dr

600

26.07.2011

Cash a/c
sales a/c

dr

1300

26.07.2011

Purchase a/c
cash
a/c

dr

5500

26.07.2011

Carriage a/c
cash a/c

27.07.2011

Cash a/c
sales a/c

dr

1000

28.07.2011

Cash a/c
sales a/c

dr

1100

29.07.2011

Cash a/c
sales a/c

dr

900

30.07.2011

Cash a/c
sales a/c

dr

1500

31.07.2011

Cash a/c
sales a/c

dr

1800

dr

500

1000

dr

1000

dr

500

Total

4080700

CREDIT
4500

7400

5000

53000

13500

6500

50000

2000

1200

20000

500

6250

18750

2000

20800

800

900

1000

1500

11500

500

1200

1100

900

14000

500

1200

2000

6500

1500

1800

6250

6250

900

8500

500

20800

1000

1000

500

2000

9500

500
1000

1000

600

1300

5500

500

1000

1100

900

1500

1800

4080700

DATE

PARTICULARS

DEBIT

01.08.2011

Salary a/c

01.08.2011

Goods a/c
dr
to cash a/c
Recharge given to delivery boys

1400

01.08 2011

Stationary a/c
dr
to cash a/c

1000

01.08.2011

196000

dr
to cash a/c

Cash a/c

2000

dr
sales a/c

02.08.2011

Marketing research a/c dr


to cash a/c

02.08 2011

Cash a/c

20000

1500
sales a/c

02.08 2011

Advertisment expense
cash a/c

dr

75000

03 .08.2011

Bills payable a/c dr


cash a/c
(News Paper+ Electricity bill)

1500

04.08.2011

Cash a/c
dr
sales a/c

1800

sales a/c

Purchase a/c dr
cash a/c

50000

04.08.2011

Pacakaging a/c dr
cash a/c

6000

04.08.2011

Carriage a/c
dr
cash a/c

500

04.08.2011

Advance payment a/c dr


Offices on Contract a/c

05.08.2011

Cash a/c
dr
sales a/c

06.08.2011

Cash a/c
dr
Forget me not club a/c

06.08 .2011

Cash a/c
sales a/c

07.08.2011

Cash a/c
sales a/c

dr

30000

Wages a/c

dr
cash a/c

1500

Cash a/c

dr
sales a/c

08.08.2011

Cash a/c
sales a/c

1000

dr

20800

8000

Promotional a/c

09.08.2011

18750

dr

dr
cash a/c

1000

15000

1500

09.08.2011

Purchase a/c
cash a/c

dr

25000

09.08.2011

Carriage a/c
cash a/c

10.08.2011

Cash a/c
sales a/c

11.08.2011

Cash a/c
sales a/c

12.08.2011

Cash a/c
sales a/c

13 08 2011

Cash a/c
dr
sales a/c

14.08.2011

Cash a/c
sales a/c

15.08.2011

Cash a/c
dr
sales
a/c

6000

15.08 2011

Packaging material a/c


to cash a/c

8000

16.08.2011

Cash a/c dr
sales a/c

1500

17.08.2011

Cash a/c
sales a/c

18.08.2011

Cash a/c dr
sales a/c

dr

500

dr

dr

1200

1400

dr

1200

800

dr

dr

4000

1200

800

18.08.2011

Purchase a/c
cash a/c

dr

18.08.2011

Cash a/c dr
Offices on contract a/c

18.08.2011

Carriage a/c
cash a/c

18.08.2011

Cash a/c dr
FMN Club

19.08.2011

Cash a/c
sales a/c

20.08.2011

Cash a/c

21.08 2011

Cash a/c
sales a/c

22.08.2011

Cash a/c
dr
sales a/c

2000

22.08.2011

Purchase a/c dr
cash a/c

10000

22.08.2011

Carriage a/c
cash a/c

23.08.2011

Caash a/c
sales a/c

dr

45000

6250

500

20800

dr

dr
sales a/c (supplied flower to an
event management company)

dr

1000

60000

500

dr

dr

500

1000

24.08.2011

Cash a/c
sales a/c

25.08.2011

Cash a/c
sales a/c

dr

1100

26.08.2011

Cash a/c
sales a/c

dr

900

26.08.2011

Purchase a/c
cash
a/c

dr

5500

26.08.2011

Carriage a/c
cash a/c

27.08.2011

Cash a/c
sales a/c

dr

1500

28.08.2011

Cash a/c
sales a/c

dr

1200

29.08.2011

Cash a/c
sales a/c

dr

1000

30.08.2011

Cash a/c
sales a/c

dr

1000

31.08.2011

Cash a/c
sales a/c

dr

900

Total

dr

800

dr

500

4751100

CREDIT

196000

1400

1000

2000

20000

1500

75000

1500

1800

50000

6000

500

18750

1000

20800

8000

30000

1500

1000

15000

1500

25000

500

1200

1400

1200

800

4000

6000

8000

1500

1200

800

45000

6250

500

20800

1000

60000

500

2000

10000

500

1000

800

1100

900

5500

500

1500

1200

1000

1000

900

4751100

DATE

PARTICULARS

01.09.2011

Salary A/c
To Cash A/c

01.09.2011

Goods a/c
Dr.
To Cash a/c
( Recharge given to delivery boys)

01.09 2011

01.09.2011

Dr.

196000

1400

2500

Stationary a/c
dr
to cash a/c

Cash a/c

DEBIT

1800

dr
sales a/c

02.09.2011

Marketing research a/c dr


to cash a/c

02.09 2011

Cash a/c

15000

1200
sales a/c

02.09 2011

Advertisment expense
cash a/c

dr

25000

03 .09.2011

Bills payable a/c dr


cash a/c
(News Paper+ Electricity bill)

1500

04.09.2011

Cash a/c
dr
sales a/c

8000

sales a/c

Purchase a/c dr
cash a/c

35000

04.09.2011

Packaging a/c dr
cash a/c

4500

04.09.2011

Carriage a/c
dr
cash a/c

500

04.09.2011

Cash a/c dr
Offices on contract a/c

6250

18750
04.09.2011

Advance payment a/c dr


Offices on Contract a/c

05.09.2011

Cash a/c
dr
sales a/c

12000

Wage A/c Dr.


To Cash A/c

1200

06.04.2011

Cash a/c
dr
Forget me not club a/c

06.04 .2011

Cash a/c
sales a/c

07.04.2011

Cash a/c
sales a/c

dr

dr

20800

1200

1500

08.09.2011

Cash a/c

dr
sales a/c

900

09.09.2011

Cash a/c
sales a/c

dr

1000

09.09.2011

Purchase a/c
cash a/c

dr

15000

09.09.2011

Carriage a/c
cash a/c

10.09.2011

Cash a/c
sales a/c

11.09.2011

Cash a/c
sales a/c

12.09.2011

Cash a/c
sales a/c

13 08 2011

Cash a/c
dr
sales a/c

1500

14.09.2011

Cash a/c
sales a/c

3500

15.09.2011

Cash a/c
dr
sales
a/c

dr

500

dr

dr

1100

1300

dr

dr

1000

2000

Purchase A/c Dr.


To Cash A/c

22500

Carriage A/c Dr.


To Cash A/c

500

15.09 2011

Packaging material a/c


to cash a/c

6000

16.09.2011

Cash a/c dr
sales a/c

1400

17.09.2011

Cash a/c
sales a/c

18.08.2011

Cash a/c dr
sales a/c

18.08.2011

Purchase a/c
cash a/c

18.08.2011

Carriage a/c
cash a/c

18.08.2011

Cash a/c dr
FMN Club

19.08.2011

Cash a/c
sales a/c

20.08.2011

Cash a/c

dr
sales a/c (supplied flower to an
event management company)

6000

Cash a/c
dr
sales a/c

1400

dr

20000

1200

dr

dr

40000

500

20800

dr

1000

21.08 2011

Cash a/c
sales a/c

22.09.2011

Cash a/c
dr
sales a/c

2200

22.09.2011

Purchase a/c dr
cash a/c

10000

22.09.2011

Carriage a/c
cash a/c

23.09.2011

Caash a/c
sales a/c

24.09.2011

Cash a/c
sales a/c
Total

dr

500

dr

dr

dr

500

1100

1800

5270600

CREDIT

196000

1400

2500

1800

15000

1200

25000

1500

8000

35000

4500

500

6250

18750

12000

1200

20800

1200

1500

900

1000

15000

500

1100

1300

1000

1500

3500

2000

22500

500

6000

1400

20000

1200

40000

500

20800

1000

6000

1400

500

2200

10000

500

1100

1800
5270600

Cash A/C
Dr
Date
24.06.2011
03.07.2011
04.07.2011
04.07.2011
04.07.2011
05.07.2011
06.07.2011
06.07.2011
07.07.2011
08.07.2011
09.07.2011
10.07.2011
11.07.2011
12.07.2011
14.07.2011
15.07.2011
16.07.2011
17.07.2011
17.07.2011
18.07.2011
18.07.2011
19.07.2011
20.07.2011
21.07.2011
22.07.2011
23.07.2011
24.07.2011
25.07.2011
26.07.2011
27.07.2011
28.07.2011
29.07.2011
30.07.2011
31.07.2011
01.8.2011
02.08.2011
04.08.2011
05.08.2011
06.08.2011
06.08.2011
07.08.2011
08.08.2011

Particular
To Capital a/c
To sales a/c
To sales a/c
To sales a/c
To office on contract a/c
To sales a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To office on contract a/c
To sales a/c
To sales a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c

Amount(Rs.)
3000000
53000
2000
1200
6250
2000
20800
800
900
1000
1500
1200
1100
900
1200
2000
1500
6250
1800
900
20800
1000
1000
500
2000
1000
1000
600
1300
1000
1100
900
1500
1800
2000
1500
1800
1000
20800
8000
30000
1000

09.08.2011
10.08.2011
11.08.2011
12.08.2011
13.08.2011
14.08.2011
15.08.2011
16.08.2011
17.08.2011
17.08.2011
18.08.2011
18.08.2011
18.08.2011
19.08.2011
20.08.2011
21.08.2011
22.08.2011
23.08.2011
24.08.2011
25.08.2011
26.08.2011
27.08.2011
28.08.2011
29.08.2011
30.08.2011
31.08.2011
01.09.2011
02.09.2011
04.09.2011
04.09.2011
05.09.2011
06.09.2011
06.09.2011
07.09.2011
08.09.2011
09.09.2011
10.09.2011
11.09.2011
12.09.2011
13.09.2011
14.09.2011
15.09.2011
16.09.2011
17.09.2011
18.09.2011
18.09.2011
19.09.2011
20.09.2011
21.09.2011

To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To office on contract a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To office on contract a/c
To sales a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To sales a/c
To FMN Club a/c
To sales a/c
To sales a/c
To sales a/c

1500
1200
1400
1200
800
4000
6000
1500
1200
800
800
6250
20800
1000
60000
500
2000
1000
800
1100
900
1500
1200
1000
1000
900
1800
1200
8000
6250
12000
20800
1200
1500
900
1000
1100
1300
1000
1500
3500
2000
1400
20000
1200
20800
1000
7400
500

22.09.2011
23.09.2011
24.09.2011

To sales a/c
To sales a/c
To sales a/c

2200
1100
1800

Total

3450700

To Balance B/F

1,389,550.00
Capital A/C

Dr
Date
30.09.2011

Particular
To Balance C/D
Total

Amount(Rs.)
3000000
3000000

Expense A/C
Dr
Date
29.06.2011
30.06.2011
01.07.2011

Particular
To cash a/c
To cash a/c
To cash a/c
Total
To Balance B/F

Amount(Rs.)
76500
100000
4500
181000
181000

Goods A/C
Dr
Date
25.06.2011
01.07.2011
01.08.2011
01.09.2011

Particular

Amount(Rs.)

To Cash a/c
To cash a/c
To cash a/c
To cash a/c
Total

670,000
7400
1400
1400
692200

To Balance B/F

692200
Stationary A/C

Dr
Date
01.07.2011
01.08.2011
01.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c
Total
To Balance B/F

Amount(Rs.)
5000
1000
2500
8500
8500

Marketting Research A/C


Dr
Date
03.07.2011
03.08.2011
02.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c
Total

Amount(Rs.)
13500
20000
15000
48500

To Balance B/F

48500
Packaging Material A/C

Dr
Date
03.07.2011
15.07.2011
04.08.2011
15.08.2011
04.09.2011
15.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c

Amount(Rs.)
6500
6500
6000
8000
4500
6000

Total

37500

To Balance B/F

37500

Purchase A/C
Dr
Date
04.07.2011
09.07.2011
13.07.2011
18.07.2011
22.07.2011
26.07.2011
04.08.2011
09.08.2011
18.08.2011
22.08.2011
26.08.2011
04.09.2011
09.09.2011
15.09.2011
18.09.2011
22.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c

Amount(Rs.)
20000
11500
14000
8500
9500
5500
50000
25000
45000
10000
5500
35000
15000
22500
40000
10000

Total

327000
To Balance B/F

327,000.00

Carriage A/C
Dr
Date
04.07.2011
09.07.2011
13.07.2011
18.07.2011
22.07.2011
26.07.2011
04.08.2011
09.08.2011
18.08.2011
22.08.2011
26.08.2011
04.09.2011
09.09.2011
15.09.2011
18.09.2011
22.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c
To cash a/c

Amount(Rs.)
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500

Total

8000

To Balance B/F

8000

Advance Payment A/C


Dr
Date
04.07.2011
17.07.2011
04.08.2011
04.09.2011

Particular
To office on contract a/c
To office on contract a/c
To office on contract a/c
To office on contract a/c

Amount(Rs.)
18750
6250
18750
18750

Total

62500

To Balance B/F

62500

OFFICE ON CONTRACT A/C


Dr
Date

Particular

Amount(Rs.)

30.09.2011

To Balance C/D

937500

Total

937500

FMN Club A/C


Dr
Date
30.09.2011

Particular
To Balance C/D

Amount(Rs.)
124800

Total

124800

Sales A/C
Dr
Date
30.09.2011

Particular
To Balance C/D

Amount(Rs.)
300900
04.07.2011
04.07.2011
05.07.2011
06.07.2011
07.07.2011
08.07.2011
09.07.2011
10.07.2011
11.07.2011
12.07.2011

14.07.2011
15.07.2011
16.07.2011
17.07.2011
18.07.2011
19.07.2011
20.07.2011
21.07.2011
22.07.2011
23.07.2011
24.07.2011
25.07.2011
26.07.2011
27.07.2011
28.07.2011
29.07.2011
30.07.2011
31.07.2011
01.8.2011
02.08.2011
04.08.2011
05.08.2011
06.08.2011
07.08.2011
08.08.2011
09.08.2011
10.08.2011
11.08.2011
12.08.2011
13.08.2011
14.08.2011
15.08.2011
16.08.2011
17.08.2011
17.08.2011
18.08.2011
19.08.2011
20.08.2011
21.08.2011
22.08.2011
23.08.2011
24.08.2011
25.08.2011
26.08.2011
27.08.2011
28.08.2011
29.08.2011

30.08.2011
31.08.2011
01.09.2011
02.09.2011
04.09.2011
05.09.2011
06.09.2011
07.09.2011
08.09.2011
09.09.2011
10.09.2011
11.09.2011
12.09.2011
13.09.2011
14.09.2011
15.09.2011
16.09.2011
17.09.2011
18.09.2011
19.09.2011
20.09.2011
21.09.2011
22.09.2011

Total

300900

Advertisement A/C
Dr
Date
03.07.2011
02.08.2011
02.09.2011

Particular
To cash a/c
To cash a/c
To cash a/c

Amount(Rs.)
50000
75000
25000

Total

150000

To Balance B/F

150000
PROMOTIONAL EXPENSE A/C

Dr
Date

Particular

Amount(Rs.)

08.08.2011

To Cash A/c

15000

Total

15000
WAGES A/C

Dr
Date
07.5.2011
05.09.2011

Particular
To Cash A/c
To Cash A/c
Total

Amount(Rs.)
1500
1200
2700

Bills Payable A/C


Dr
Date
03.08.2011
03.09.2011

Particular
To Cash A/C
To Cash A/C

Amount(Rs.)
1500
1500

Total

3000
Futniture A/C

Dr
Date
25.06.2011

Particular
To Cash A/C

Amount(Rs.)
170000

Total
To Balance B/F

170000
170000
Prepaid A/C

Dr
Date
26.06.2011

Particular
To Cash A/C
Total

Amount(Rs.)
7000
7000

To Balance B/F

7000

Rent A/c
Dr
Date
29.06.2011

Particular
To Cash A/c
Total
To Balance B/F

Amount(Rs.)
25000
25000
25000

Salary A/C
Dr
Date
01.08.2011
01.09.2011

Particular
To Cash A/C
To Cash A/C

Amount(Rs.)
196000
196000

Total

392000

To Balance B/F

392000

sh A/C
Cr
Date
25.06.2011
25.06.2011
26.06.2011
29.06.2011
29.06.2011
30.06.2011
01.07.2011
01.07.2011
01.07.2011
03.07.2011
03.07.2011
03.07.2011
04.07.2011
04.07.2011
09.07.2011
09.07.2011
13.07.2011
13.07.2011
15.07.2011
17.07.2011
18.07.2011
18.07.2011
22.07.2011
22.07.2011
26.07.2011
26.07.2011
01.08.2011
01.08.2011
01.08.2011
02.08.2011
02.08.2011
03.08.2011
04.08.2011
04.08.2011
04.08.2011
07.08.2011
08.08.2011
09.08.2011
09.08.2011
15.08.2011
18.08.2011
18.08.2011

Particular

Amount(Rs.)

By Furniture a/c
By Goods a/c
By Prepaid a/c
By Rent a/c
By Expense a/c
By Expense a/c
By expense a/c
By goods a/c
By stationary a/c
By marketing research a/c
By packaging material a/c
By Advertisment expense a/c
By purchase a/c
By carriage a/c
By purchase a/c
By carriage a/c
By purchase a/c
By carriage a/c
By packing material a/c
By office on contract
By purchase a/c
by carriage a/c
By purchase a/c
By carriage a/c
By purchase a/c
By carriage a/c
By Salary A/c
By goods a/c
By stationary a/c
By marketing research a/c
By Advertisment expense a/c
By Bills Payable A/c
By packaging material a/c
By purchase a/c
By carriage a/c
By Wages A/c
By Promotional A/c
By purchase a/c
By carriage a/c
By packing material a/c
By purchase a/c
by carriage a/c

170000
670000
7000
25000
76500
100000
4500
7400
5000
13500
6500
50000
20000
500
11500
500
14000
500
6500
6250
8500
500
9500
500
5500
500
196000
1400
1000
20000
75000
1500
6000
50000
500
1500
15000
25000
500
8000
45000
500

22.08.2011
22.08.2011
26.08.2011
26.08.2011
01.09.2011
01.09.2011
01.09.2011
02.09.2011
02.09.2011
03.09.2011
04.09.2011
04.09.2011
04.09.2011
05.09.2011
09.09.2011
09.09.2011
15.09.2011
15.09.2011
15.09.2011
18.09.2011
18.09.2011
22.09.2011
22.09.2011

By purchase a/c
By carriage a/c
By purchase a/c
By carriage a/c
By Salary A/c
By goods a/c
By stationary a/c
By Advertisment expense a/c
By marketing research a/c
By Bills Payable A/c
By packaging material a/c
By purchase a/c
By carriage a/c
By Wages A/c
By purchase a/c
By carriage a/c
By purchase a/c
By carriage a/c
By packing material a/c
By purchase a/c
by carriage a/c
By purchase a/c
By carriage a/c

9500
500
5500
500
196000
1400
2500
25000
15000
1500
4500
35000
500
1200
15000
500
22500
500
6000
40000
500
10000
500

By Balance C/D
Total

1,389,550.00
3450700

Cr
Date
24.06.2011

Particular
By Cash A/C
Total
By Balance B/F

Date
30.09.2011

Particular
By balance c/d

Amount(Rs.)
3000000
3000000
3000000
Cr
Amount(Rs.)
181000

Cr
Date

Particular

9/30/2011 By Balance C/D

Total

Amount(Rs.)
692200

692200

CR
Date
30.09.2011

Particular
By Balance C/D

Total

Amount(Rs.)
8500

8500

Date
30.9.2011

Particular
By Balance C/D

Total

Date
30.9.2011

Particular
By Balance C/D

Total

Cr
Amount(Rs.)
48500

48500

Cr
Amount(Rs.)
37500

37500

Cr
Date
30.09.2011

Particular
By Balance C/D

Amount(Rs.)
327000

Total

327000

Cr
Date
30.09.2011

Particular
By Balance C/D

Total

Date
30.09.2011

Particular
By Balance C/D

Total

Date

Particular

Amount(Rs.)
8000

8000

Cr
Amount(Rs.)
62500

62500

Cr
Amount(Rs.)

04.07.2011
04.07.2011
17.07.2011
17.07.2011
04.08.2011
04.08.2012
18.08.2011
04.09.2011
04.09.2012

Date
06.07.2011
18.07.2011
06.08.2011
18.08.2011
06.09.2011
18.09.2011

Date
03.07.2011
04.07.2011
04.07.2011
05.07.2011
06.07.2011
07.07.2011
08.07.2011
09.07.2011
10.07.2011
11.07.2011
12.07.2011

By cash a/c
By advance payment
a/c
By advance payment
a/c
By cash a/c
By cash a/c
By advance payment
a/c
By cash a/c
By cash a/c
By advance payment
a/c

6250
18750
6250
6250
6250
18750
6250
6250
18750

Total

937500

By Balance B/F

937500

Particular
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c

Cr
Amount(Rs.)
20800
20800
20800
20800
20800
20800

Total

124800

By Balance B/F

124800

Particular
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c

Cr
Amount(Rs.)
53000
2000
1200
2000
800
900
1000
1500
1200
1100
900

14.07.2011
15.07.2011
16.07.2011
17.07.2011
18.07.2011
19.07.2011
20.07.2011
21.07.2011
22.07.2011
23.07.2011
24.07.2011
25.07.2011
26.07.2011
27.07.2011
28.07.2011
29.07.2011
30.07.2011
31.07.2011
01.8.2011
02.08.2011
04.08.2011
05.08.2011
06.08.2011
07.08.2011
08.08.2011
09.08.2011
10.08.2011
11.08.2011
12.08.2011
13.08.2011
14.08.2011
15.08.2011
16.08.2011
17.08.2011
17.08.2011
18.08.2011
19.08.2011
20.08.2011
21.08.2011
22.08.2011
23.08.2011
24.08.2011
25.08.2011
26.08.2011
27.08.2011
28.08.2011
29.08.2011

By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c

1200
2000
1500
1800
900
1000
1000
500
2000
1000
1000
600
1300
1000
1100
900
1500
1800
2000
1500
1800
1000
8000
30000
1000
1500
1200
1400
1200
800
4000
6000
1500
1200
800
800
1000
60000
500
2000
1000
800
1100
900
1500
1200
1000

30.08.2011
31.08.2011
01.09.2011
02.09.2011
04.09.2011
05.09.2011
06.09.2011
07.09.2011
08.09.2011
09.09.2011
10.09.2011
11.09.2011
12.09.2011
13.09.2011
14.09.2011
15.09.2011
16.09.2011
17.09.2011
18.09.2011
19.09.2011
20.09.2011
21.09.2011
22.09.2011
23.09.2011
24.09.2011

Date
30.09.2011

By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c
By cash a/c

Total

300900

By Balance B/F

300900

Particular
By Balance C/D

Cr
Amount(Rs.)
150000

Total

Date

1000
900
1800
1200
8000
12000
1200
1500
900
1000
1100
1300
1000
1500
3500
2000
1400
20000
1200
1000
7400
500
2200
1100
1800

Particular

150000

Cr
Amount(Rs.)

30.09.2011

By Balance C/D

15000

Total

15000

Cr.
Date
31.09.2011

Particular
By Balance C/d
Total

Date
30.09.2011

Particular
By Balance C/D

Total

Date
30.09.2011

Particular
By Balance C/D
Total

Date
30.09.2011

Date
30.09.2011

Amount(Rs.)
2700
2700

Cr
Amount(Rs.)
3000

3000

Cr
Amount(Rs.)
170000
170000

Particular
By Balance C/D
Total

Cr
Amount(Rs.)
7000
7000

Particular
By Balance C/D

Cr
Amount(Rs.)
25000

Total

25000

Date
30.09.2011

Particular
By Balance C/D

Total

Cr
Amount(Rs.)
392000

392000

DEBIT

PARTICULARS
To Opening stock
To Purchases
TOTAL

By Gross Profit

AMOUNT
100000
327000
427000

99800

To goods
To carriage
To Food and expense
To marketing research
To Stationary
To advertisment
To packaging material
TOTAL

8800
8000
5900
48500
8500
150000
37500
267200

By net loss

267200

CREDIT

PARTICULARS
TOTAL SALE
Direct sales from the shop(251500)
Sales through FMN Club (124800)
Sales through Office on Contract(75000)
closing Stock
TOTAL SALE

By gross profit

By net loss
TOTAL

AMOUNT
451300

75500
526800

99800

167400
267200

Particulars
Capital
Cash
Expense
Goods
Stationary
Marketting Research
Packaging Material
Purchase
Carriage
Advance Payment
Office on contract
FMN Club
Sales
Advertisement
Promotional
wages
Bills Payable
Futniture
Prepaid
Salary
rent
Total

Trial balance
Debit balance
1,389,550
181000
692200
8500
48500
37500
327000
8000
62500
150000
15000
2700
3000
170000
7000
392000
25000
3519450

Credit Balance
3000000
93750
124800
300900
3519450

Balance sheet of Petals Pvt Ltd as on 25 sep 2011


Liabilities
Capital
Net loss
Bills payables

Amt(rs)
3000000
625750
3000

2377250

heet of Petals Pvt Ltd as on 25 sep 2011


Assets
cash
closing stock
Goods
advance payments
Furniture
Prepaid

amts(Rs)
1389550
50000
698200
62500
170000
7000
2377250

TRADING AND P & L ACCOUNT


Dr
Cr
ParticularAmount(Rs.)Particular Amount(Rs.)
To purchase 327000 By sales
300900
To wages
2700 BY FMN club sales 124800
To packaging material
37500 By office on contract93750
sales
By closing stock
50000
To Gross profit202250
P&L
To salary
392000 By gross profit
To rent
25000
to To MR expences
48500
To advertisement
150000
To stationary
8500
To promotional 15000
To carriage
8000
to expences 181000
By net loss
Total

828000 Total

202250

625750
828000