Format of Accounts in Class XI 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.

Format of Accounts Voucher Transaction Voucher Transaction Voucher Name of Firm : Voucher No : Date : Debit account : Credit account : Amount (Rs.) : Narration : Authorised By : Prepared By :  

Format of Accounts Voucher Debit Voucher Name of Firm : Voucher No : Date : Credit Account : Amount :   Debit Accounts S. No. Code Account Name Amount Rs. Narration (i.e. Explanation)   Authorised By : Prepared By :

Format of Accounts Voucher Credit Voucher Name of Firm : Voucher No : Date : Debit Account : Amount :   Credit Accounts S. No. Code Account Name Amount Rs. Narration (i.e. Explanation)   Authorised By : Prepared By :

Format of Accounts Voucher Journal Voucher Name of Firm : Voucher No : Date :   Debit Entries S. No. Code Account Name Amount Rs. Narration (i.e. Explanation)   Credit Entries S. No. Code Account Name Amount Rs. Narration (i.e. Explanation)   Authorised By : Prepared By :

Format of Accounts Journal Format of Journal Dr. Cr. Date Particulars Amount

Format of ledger account Format of Accounts Ledger Format of ledger account Dr. Cr. Date Particulars LF Amount

Format of Accounts Cash Book Single Column Cash Book Dr. Cr. Date Particulars LF Amount Dr. Double Column Cash Book Cr. Date Particulars LF Cash Bank

Format of Accounts Cash Book Petty Cash Book Dr. Cr. Cash Received Date Particulars Voucher No. Amount Paid Analysis of Payments Rs. Rs Postage Telephone Conveyance Mis.

Accounts from Incomplete records Format of Accounts Accounts from Incomplete records Statement of Affairs Statement of Affairs as at –– Liabilities Amount Rs. Assets Bills payable Creditors Outstanding expenses Capital (balancing figure)* Land and Building Machinery Furniture Stock Debtors Cash and Bank Prepaid expenses xxx x xxxx

Statement of Profit and Loss Statement of Profit or Loss for the year ended ........ Particulars Amount Rs. Capital as at the end of year (computed from statement of affairs as at the end of year) Add Drawings during the year Less 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

Format of Total Creditors A/C Date Particulars J.F. Amount Rs. Cash paid Bank (cheques issued) Bills payable (bills accepted) Discount received Purchases return Balance c/d .... Balance b/d Bank (cheques dishonoured) (bills dishonoured) Credit purchases xxxxxxx

Format of Total Debtors A/C Date Particulars J.F. Amount Rs. Balance b/d Bills receivable (bills dishonoured) Bank (cheque dishonored) Credit sales (balancing figure) .... Cash (cash received) received) Discount allowed Bad debts Sales return (bills received) Balance c/d xxx

Format of Total Bills Payables A/C Total Bills Payable A/c Format of Total Bills Payables A/C Date Particulars J.F. Amount Rs. Bank (bills matured) Sundry creditors (bills dishonoured) Balance c/d .... Balance b/d (bills accepted) xxx

Format of Total Bills Receivables A/C Total Bills Receivable A/c Format of Total Bills Receivables A/C Date Particulars J.F Amount Rs. J.F. Balance b/d Sundry debtors (bills received) .... Bank (bills honored) (bills dishonored) Balance c/d xxx