LEDGERS Made by : Steven JT

Where Do They Belong To? ACCOUNTS TA P&L B/S OTHERS DESCRIPTIONS CASH BANK EQUIPMENTS VEHICLE BUILDINGS STOCK SALES S. RETURNS PURCHASES P. RETURNS CARRIAGE IN CARRIAGE OUT EXPENSES OTHER REV. DRAWINGS CAPITAL  Bal c/d & b/d same Trans. to TA & bal Transfer to TA Transfer to P&L Same Capital

Ledgers of Woodpecker

Sales Date Details Fo Amount 2011 Jul 31 Transfer to Trading Acc. 33400 Jul 6 15 22 Cash Bank 6000 16000 11400 TOTAL

Carriage Outwards Date Details Fo Amount 2011 Jul 15 Cash 100 Jul 31 Transfer to Profit & Loss Acc. TOTAL

Drawings Date Details Fo Amount 2011 Jul 23 Purchases 1000 Jul 31 Capital TOTAL

Stock Date Details Fo Amount 2011 Jul 31 Trading 1200 Balance c/d TOTAL Aug 1 Balance b/d

Capital Date Details Fo Amount 2011 Jul 31 31 Drawings Balance c/d 1000 Jul 1 Cash Bank Building Vehicle Net Profit 10000 20000 5000 8000 TOTAL Aug 1 Balance b/d

FINAL ACCOUNTS

Trading Account

PROFIT & LOSS ACCOUNT

Balance Sheet