ACCOUNTS CIRCLE
- TARANSACTION
- DAY BOOK
- POSTING IN LEDGERS
- LEDGER’S CLOSING BALANCE IN TRAIL BALACE (ALL DEBIT TOTAL= ALL CREDIT TOTAL)
- EXPENSES OR INCOME LEDGER’S BALANCE IN PROFIT & LOSS A/C
- PURCHASE , PURCHASE RETURN, SALES, SALES RETURN MAKE TRADING A/C
- TRADING ACCOUNT MAKE GROSS - PROFIT & CLOSING STOCK
- GROSS PROFIT SENT TO P&L
- P&L MAKES NET PROFIT
- NET PROFIT SENT TO CAPITAL a/C
- CAPITAL A/C BALANCE SHOW ON BALANCE SHEET CREDIT SIDE
- CLOSING STOCK BALANCE SHOW ON BALANCE-SHEET’S DEBIT SIDE
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