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Book Keeping & Accounts
Accounts
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Book Keeping & Accounts
Accounts
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2-Heantng and. unclamentals of \.Dounle Entry _.Book-.. Keating. [Accounting principles” + -—AcCounteying principles means Juncdametal [dort Orb asic’ gursoleliners forrecorcliag’ Butin ey transaction _in the Ae Books: — #1 The_follecsiag cae the accounting prineplet given: Business Entity concepe Nuol Apeck Concept 8: Money measurement Concepe _ Cost Concept 6. Ditciokuees Concent ee eee “hal consis iy a: L Vea naic i Meaning and fundamentals of Double fahy. Bk Meaning <- Tk <£-tn Englithcliyéiem of Book keeping. =A Aydten Crvethocl) dor 10 conoli stranfactit P one clebil © 2 Double. Entry Book Keeping AyAlem meant ‘ mi b Lines and Second credit: Double_entry Asem is Sciembjic Complete ancl — Accurate. Sipser crf Book - keeping.B inciples ap PSs a . a, Everuy debit rus have cenesponding. credit: a eablog “04. actocint and Types. “Aiccoun) imennsty stem seeped eof ° { elaakiqicabion op -octounbie aut 11, Por Sonal account 2] —teaperdonal_ account —:-—@)_Real —A¢couat—— 1B). Nominal ccount:~3.Machiner’y 9} Buildin ding -B.yood. onus, Alc 5 Bank balance's Ale. CET 77) Explanadion y “Read account Tq. thia_aceoulnl. oSSels: “one properly x He BussineLsman cre seconded d)-Cash's “Aloe A) furenitorre'S AIC 2). Padent'6 Bie. 9) Copy oh ghh'S RI a 19} Tradle_raen ks. AleTE pticouns” paid 2 _&xpenres _ a Jopfop__» “pssele spat —spedes 3 Repatk = eh mbhilerpin te Loc porter 6 Ruted Ll Credit FIC * 1 Golden Rules of Scrount + - milaee / Pextonal AC :- Debit the receiver and credit the Qi eta TO 78: Nominal Ale i= Dehait all ca, ands: creHit all_sncomes: anel_ 1 kame I ster Hye ee Sool Nr ee Ife jada holo hed Re ead Ale Costh _wroclnesy —— cx Sto _invettmen| 1 an anr 1A solid im lap Kt octet) ‘ iJ ie — Salt Soa Trodrynety WIS oe Gel dol f ~2 & Jpnoivo? copprig ht ¢| 8}, Racount__—__-_9] “Iinlree?_secem nisi —] Commission - 3] Profit _on cote. paed ruses. wofice Eetionary 4] hets_on ele feel I Expenses ~~ Lord. 7 _hcome. profi 2 = = a= : . . 2 “Pacha mailing xy rom pal brcthtrs on tad fr 0 To pit boshnetaedih be Bebe of Pak feet ae dh #05, cco a = “machin try ALE pede Ce ES ) [Received Lnievst 4 ® 25000 Cosh KIC eebif To Andere? AIC CreditPo fel ve | RE Tee —sprsec| | 99 He ria oye pea a * Tt T ' | Pm F096 | . Yr? PPi0 a+ pray: Ae PPuMdow | 2 hl ne | te] 4 | orgs ig] | apamvee 4 2/4 "8 | pun prava | Ue Teeee Te sang alt 13 re 2)d 4x02. Pee Pisa quneng | oF poNODY oe| Received Cats trem § cotth daaiw 2 3) Paid Jor otice send ky ormmission 2 5.000 jaf Purchase Jurntine ned? S000 I mn Sd) Brotha ON Cuerfit “ fi atel Hac hisaetss B10, 000. For Cit mint 2) [Paid cheate 40 Rarnan =$1-_| No- | Tronfa dion | ait cath Jo | Rajeth 2 5,000 |_3. | wnith chow & 5,000} Jor daughlen Achl4eeg-| = | Raj 22, ooo |p cada uecened | 3) Rejee if $i en & 6,000 4) Paid Jon oyicerer 3 = Jo, 000. z at 3\| Received Commission. | cat ne s 2s ord J eeman “5 3) Bonk the Ciycx TF CEN Ey I c|dashificasion yf. Rules nipped | Account to Account-o —Atcouod 21 toh re pe lelaibed be cxadie ~| Pextenal Alc | Debil tne receiver WReal Bic 1 Credit all gets aut: hb} cadh Alc Real Alesis Deol cornes iin | Cath rie! popu A] erbonel Ble | Credit the giv : | boo SA $a RansT RTS a EES TET LYON Pendenal pie idebchwhhe eccivers” leraiiide wy | cath B/ Peal Ale | puedlid all geek cued — = : EY te ee Ap che ; iapbare | Rent p fel cofh A/L ' i | No s pod boleh sie inal alt. be debt all Comes tr cveclit Sh goer ating. Peof ple Reok RIC Fericrol ale debit the sercive Credit the vavoe'| Peco uring x Show she cyecls af Asses, tralailitias ancl copidol equa ont : Faxmula * Capital = Msselt Ltd the ee re eguotion: Labelwes: { thie wwe have Jo Leann an 1 egtahion - » fore cfolieny accounting eguation: Tassels (2) k| Sa,coa+ |___410,000 3) | Purchase geod woth 2 000 | 1.0 © 19,000 |} t0,000 | -om_ramal_an_creclit | _Q0,c00 |= | 00) 4} -Ivc | + £000 |. | Poicl Solariet 2 (2,000 | | _98,0 0¢ &) 12,000 +o _Stopp Base eEaaaaet 5) | Paicl 2 ui000 40 kamal 86,000 | ee Our creddart (-3_4000 +2,000 103,008Book of ohiginal entry. / Rar mary erty Boo TJournalt8 a Ledger. folio r,t [-Pavedicivland si teF | oebib Cod Crealet COLa ee { Tn thids “ Caluran: j lye, he narne. of de ceo -ofjectedt. bythe: transaction if Urcitfen, po En the_fout kine, account tobe clebutect_ wig pa ine, teaming the —wworel ' py? id Unitt en. pT aa Had sdecind_ tine Jeaving_ some Space. acco unt to__be_ credited “4h erilen Hardecl Wy oe NaXXadfon = 3 Nanna on_ise_bxiel Cocptanation of. aa i Tirantoian it taniten in’ ht Brocked— Stated ss tudth cual Being_immedialely below the. Ente er eet ale ee al Column: | De t 10 signa [ tee aa |
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