ransochan

s tso wa
DsS yot
onyH aCcOynhng
wes,ti end bauis ths Unde
bDone
h
Aland loss
wèl Accoubd
ingadvant/unebnd
op Intora Unegsanud
Cash
/ousioncing lnibme ALLOued
consdu
dxE þxepaid'
not wnd is latedbxpunses Qudsianding
coub to
|Hlote
so cash txans0hon,
Ondy otnach
BotH
h Nodu)
Bos Cash Basis Accxyad DIPERENCE SaNo
czedt caAh Bath tangachons
o caAh Ondy
BASISACCRUAL 8ASIS CASH
ACcOUNTING BASESO
Accounting of
Bases
Chaptey
-y
livalal)
No. Page
Date
 Date

Page No.

Shivgla
xeureA technicol dontyei
4,Nechnica |RnOulodq
Plpaid txptnses Cimp
Unend nomn

5. AcCount alHity|his bosis ic is not 3eogmsog

by th compnes
2013.

6.
Suitaliüby acOnng

Qws) Cal ulate þoit and loss on th baais e cash

acouningq and Accwal acouning
1)xpenAes Paid L60000
2)punae Poid in odvana inludd inlso O00
i.e.- 4000o
penses n&t yet poid 2000 O
)Indome ived 24000D
5) nome HIùved in ad vonu tnduud in 24000D
1S30000
) Inwme nof 40000
 Date

Page Na

CASH BASE
Calclaton 94 Pyt and 4oss
INCOME
Inome Uved 24O.000

EXPENSE
epereA paud 60000

PHoit Inome eapense

1600O0
0000 noit

AcCRVAL BASIS
Calcation of Pot and koSA
0NCOME
Intome uuved Q4D000
30000

4000
’234000

EX PENSE
l:60000
in doynu u0000
Q0000
140000
 Date

Page No.

CHAPTER- 5
Shivgla
ACCOUNTING EQUAl10NS

Actouning koquaions
Rquaton
Baud boyd
Boutd

bunroAcion baud n Duw Aspect Concept

JASSEIS LIABLIY COPuAL

Rulea joe papaung dkCounting kquaon

Rui, is of ASsets and Hailities
ASSE 7S LIABILITIES
furtuU,ond. Cedyto., oon,

Copitad
AU
 Date
Page No.
Shivgial

DUAL ASPECT CONCEPT meons Hhot on accou utll be

Dues)) ) StaHted businesS wtth cOsh 1oo000 nd GoodA

22000o
0Sold goocs w0y th 210006 k cosh 212000
(w Puachaae fueitu on credit foy 230000

Accountng Eoyauhon
Business ASSEIS UABILIilES+CAPTAL
no. Tronsaction Cash +Stock +funituu

O Stoted 100000 t 20000 120000

BusinesS

Sotd qood 2000 - \00o0

PuACchoard gocd, | 2000 +\0000 +|22000

On cxedit
30000

4 NE 112000 4110060 f3006'30d0 0 t1220OD

152000 So \S200
 Dale

Page No.

shivalu
Balanu et
Asets tialility
|22200o
ABock 10000 Capitad
Cash || 200 O (xedi ton 30000
Fwuitwu 30000 1S 2-00)
152000

Queshon Aecounting Lquaion

Busines Assets iali itie+ Capital
Tronsacion Cayh t ank t Sto ch Capital
()Stated Busin 4s000 4 50 00 t 0

with Cash

(2) Depoted coh (4 S00) + 4So0

In Bank

NE O) 4So00
Pchaud
qpods
Credut

4000 t u[oo +|200 ||200 uSooo

Bolanu ut
ialnty Amound Ats Amount
Cash 40500
Capitausooo Bank
dtock
SS200 S6 200
 Date

Page No.
(Shivglal

Q) Accounthng Eqyation
BuAine. BiolHuy t Capito
JHQnachion Cuh t Stock + Delt Credi to

oted 25 00
buainns wH

PuHchad loo 00
god on credH
10o0 t 2s O00

(1806)+ISDO + (830)

4)hdHouwa
(so00) Soeo)

NEO 20000 8200 t 1soO

 Date
Page No.

Shivgla

Asseks Capikal
3apital capitad+ Additional capitad
Opening
t Ross -

QusnCaJeulateth closing capital and þrokit

th tallbuihg "injamati.
On 3i May
Opuni ng ock a qood 1(2022)iclasity30000.
waA 10000
2soo0D und

Joluion). iodÄite t
50000 Closing Capital
50000 - 0000
Cibsing capiiaj
Closing capital 40000

Puopt tiosing Capital - Openng Capital

Prout 40000- 3000o

buAint tn 4 Apil 2021, wi th aa

Capital
y'buing 2012-13 hu hod into duced Addi tiona
capital 22a000 and had
2 1So000.Eind is Capia 312 MoH 2023
Aoss ín(wbwd. duing tu
Vn02-23
 Date

Page No.
Shivglal)

Soluton 0pening Capilad Soo00

ialnaty 2so00. Copital
Nddutiona Capitad e 26000
DYing
ASsets
2 IS000

Assts Lialiute t capita

2S D00 + losing (aplla
2$000 dosing capital
125000

losing Capital Cpening tapital +Additiona) Capital

|2S000
6o000
b000O 2

Pnat 6SO00

5.22 Q2
Pout A
90000

Opening Capital
(losing (apita Opening

2) 72s00

Capitod
72500
AAsrt87S0o
23) On 31/03/23
2000 oo
TotQJ ASSets
ualiuis 6000
Additional Capita200
|2-00O

Dxouinga 2000

Assets iaij tes

200o0o 6000 t (apito
J94000 Ciosing Capitnl
CiDsing Capitau Dpening(apitaJ 1 Addiional tapital

OC t 2000 t 20O00
+22000
940O0 - 28000 2

Ôpeninq Capi
Datc

Page No.
(Shivglal