Accountancy Format of Accounts in Class XI Books of Accounts The financial records, ledgers and...
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Accountancy Format of Accounts in Class XI Books of Accounts The financial records, ledgers and journals that make up the accounts of a company. A company's books of account, or "books", represent the financial memory of the company, and are crucial for continuity, decision- making, analysis of company performance, and ensuring regulatory compliance.
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Transcript of Accountancy Format of Accounts in Class XI Books of Accounts The financial records, ledgers and...
Accountancy Format of Accounts in Class XI
Books of AccountsThe financial records, ledgers and journals that make up the accounts of a company. A company's books of account, or "books", represent the financial memory of the company, and are crucial for continuity, decision-making, analysis of company performance, and ensuring regulatory compliance.
Transaction Voucher
Name of Firm :
Voucher No :
Date :
Debit account :
Credit account :
Amount (Rs.) :
Narration :
Authorised By : Prepared By :
Voucher
Transaction Voucher
Format of Accounts
Name of Firm :
Voucher No : Date :
Credit Account :
Amount :
S. No. Code Account Name Amount
Rs.Narration (i.e. Explanation)
Debit Accounts
Debit Voucher
Authorised By : Prepared By :
VoucherFormat of Accounts
Name of Firm :
Voucher No : Date :
Debit Account :
Amount :
S. No. Code Account Name Amount
Rs.Narration (i.e. Explanation)
Credit Accounts
Credit Voucher
Authorised By : Prepared By :
VoucherFormat of Accounts
Name of Firm :Voucher No :
Date :
S. No. Code Account Name AmountRs.
Narration (i.e. Explanation)
Debit Entries
Journal Voucher
Authorised By : Prepared By :
VoucherFormat of Accounts
S. No. Code Account Name AmountRs.
Narration (i.e. Explanation)
Credit Entries
Format of Accounts
Journal
Date Particulars LF Amount Amount
Format of JournalDr. Cr.
Ledger
Date
Particulars
LF Amount
Date
Particulars LF Amount
Dr. Cr.
Format of ledger account
Format of Accounts
Cash Book
Date
Particulars
LF Amount
Date
Particulars LF Amount
Dr. Cr.Single Column Cash Book
Date
Particulars
LF
Cash Bank Date
Particulars LF
Cash Bank
Double Column Cash BookDr. Cr.
Format of Accounts
Cash Book
CashReceived
Date
Particulars
VoucherNo.
AmountPaid
Analysis of Payments
Rs. Rs Postage
Telephone
Conveyance Mis.
Dr. Cr.Petty Cash Book
Format of Accounts
Accounts from Incomplete records
Format of Accounts
Statement of Affairs as at ––
Statement of Affairs
Liabilities AmountRs.
AssetsAmount
Rs.
Bills payable
Creditors
Outstanding expenses
Capital (balancing figure)*
Land and BuildingMachineryFurnitureStockDebtorsCash and BankPrepaid expensesCapital (balancing figure)*
xxx x xxxx
Statement of Profit or Loss for the year ended ........
Statement of Profit and Loss
Particulars AmountRs.
Capital as at the end of year (computed from statement of affairs as at the end of year)Add Drawings during the yearLess Additional capital introduced during the year
Adjusted capital at the end of year
Less Capital as at the beginning of year (computed from statement of affairs as at the beginning of year)
Profit or Loss made during the year
.....
..... (.....)
.......
(.....)
.......*
* Positive balance shows profit and Negative balance shows Loss
Date Particulars J.F. Amoun
t
Rs.
Dat
e
Particulars J.F. Amoun
t
Rs.
Cash paid
Bank
(cheques issued)
Bills payable
(bills accepted)
Discount received
Purchases return
Balance c/d
....
....
....
....
....
....
Balance b/d
Bank (cheques
dishonoured)
Bills payable
(bills dishonoure
d)
Credit purchases
....
....
....
....
xxxxxx
x
xxxxxx
x
Format of Total Creditors A/C
Total creditors A/c
Date Particulars J.F.
Amount
Rs.Date
Particulars J.F.AmountRs.
Balance b/dBills receivable(bills dishonoured
)Bank (chequedishonored)Credit sales(balancing figure)
....
....
....
....
Cash(cash received)Bank (chequereceived)Discount allowedBad debtsSales returnBills receivable(bills received)Balance c/d
....
....
....
....
....
....
xxx xxx
Format of Total Debtors A/C
Total Debtors A/c
Date Particulars J.F
.
Amou
nt
Rs.
Dat
e
Particulars J.F. Amou
nt
Rs.
Bank
(bills matured)
Sundry creditors
(bills dishonoure
d)
Balance c/d
....
....
....
Balance b/d
Sundry creditor
s
(bills accepted)
....
....
xxx xxx
Format of Total Bills Payables A/C
Total Bills Payable A/c
Date Particulars J.FAmou
nt
Rs.
Dat
e
Particulars J.F.Amou
nt
Rs.
Balance b/d
Sundry debtors
(bills received)
....
....
Bank
(bills honored)
Sundry debtor
s
(bills dishonore
d)
Balance c/d
....
....
....
xxx xxx
Format of Total Bills Receivables A/C
Total Bills Receivable A/c
