How Make Balance sheet?
Balance Sheet Banane ke liye day- day Transaction Record kiya jata hai
Cash- book or Ledger Book maintain manual or computer me kar sakate hai
financial Year 1 Apr se next Year 31 Mar tak hota hai.
example - FY 2016-17 ( 1Apr2016 To 31 Mar 2017)
FY 2017-18 ( 1 Apr 2017 to 31 Mar 2018)
Balance Sheet Banane ke liye Step by step process Learn kare
Trial Balance
Trading Accounts
Profit & Loss Accounts
Capital Accounts
How Make Trail Balance?
A and B company ka 31.3.2017 ko jitane bhi Accounts h unaki list ready karate hai
jin Accounts ka Balance as on 31.3.17 Debit hai unka balance debit side
Jin Accounts ka Balance as on 31.3.17 Credit hai unka balance credit side me likhte hia
Trial Balance ( Debit Balance = Credit Balance)
Trial Balance Tula ki tarah hai jisame dono taraf barabar balance hota hia
yani debit side accounts ka total = Credit side accounts ka total hoga
yadi dono side = nahi hai to accounts me difference hai, jab tak trial balance equal nahi hoga (debit side=credit side total) tab tak balance sheet sahi nahi banegi.
isaliye Trial Balance me ledger ko achhi tarah check kar leve
Example ke liye A and B Company Ka Traial Balance tyar karate hia
hamane 1 Apr 2016 To 31.03.2017 Tak Is company ki Transation book ya computer me ki
or 31.3.17 ko sabhi acconts ke balance ki list is prakar hai jise trial Balance kahate hai
A and B Company
Trial Balance
As on 31.03.2017
sr. | Name | Debit | Credit |
1 | Dewanshu (Capital A/c) | 200000 | |
2 | Ramesh & Co. | 15000 | |
3 | Suresh & Co | 25000 | |
4 | Jitender Kumar Mahesh kumar | 152000 | |
5 | Pankaj Kumar & Bros. | 45000 | |
6 | Niraj Trading Co. | 35000 | |
7 | Kamal Agency | 50000 | |
8 | Deepak Sales | 70000 | |
9 | Nishant Sales Agency | 15000 | |
10 | Subash & co | 60000 | |
11 | Vijay Store | 85000 | |
12 | Vikash Agency | 15000 | |
13 | Jiten & Bros | 60000 | |
14 | Mahesh Gen Store | 85000 | |
15 | New sales Agency | 25000 | |
16 | A&C Agency | 30000 | |
17 | Dipali Textiles | 40000 | |
18 | SS Trading Co. | 10000 | |
19 | Furniture | 50000 | |
20 | Shop exp | 15000 | |
21 | Electricity Exp | 12000 | |
22 | Salary Exp | 120000 | |
23 | Mobile Exp | 5000 | |
24 | Stationary Exp | 3500 | |
25 | Bank Charges | 1500 | |
26 | Commission | 125000 | |
27 | Interest | 35000 | |
28 | PNB Bank Sb A/c | 10000 | |
29 | PNB CC A/c | 500000 | |
30 | Home Exp | 150000 | |
31 | LIC | 35000 | |
32 | Purchase A/c | 3580000 | |
33 | Sales A/c | 3050000 | |
34 | Cash In Hand | 45000 | |
Total | 4377000 | 4377000 |
How Make Trading Acconts?
Trail Balance Ready hone ke bad hum Trading Account banayege
Trading Account create karane ke liye Trial Balance me se Purchase A/c, Or Sale A/c ka Use karenge
pure varsh me total Purchase ka Balance or Total Sale ka Balance Likha Jata Hai.
Trading A/c Vyapar ke anusar 1 ya 1 se adhik bhi ho sakate hai
Jaise= Pesticides Account, Seeds Accounts , Fertilizer A/c
Goods 5%, Goods 12%, Goods18%, Goods 28% (ese malkhate jinapar alag-alag tax laga ho)
Goods Exempt (Tax free goods), Or Stock items ke anusar Bhi trading accounts creat kar
sakate h
A and B com ke Trail balance ke Anusar Trading Account banana sikhate h
Opening Stock (31.3.16 ka stock balance) Sales ( 1.4.16 to 31.3.17 Sales)
Purchase (1.4.16 to 31.3.17 tak Purchase) Closing Stock ( bacha hua stock)
Gross Profit (sakal labh)
A & B Company
Trading Accounts
Fy- 2016-17
Goods Taxfree
| Particular | Amount (Rs) | Particular | Amount (Rs) |
| To Opening Stock | | By Sales | 3050000 |
| To Purchase | 3580000 | By Closing Stock | 896000 |
| To Gross Profit | 366000 | | |
| Total | 3946000 | | 3946000 |
How make Profit & Loss Accounts
Labh or hani khata banane ke liye Trial Balance me se Income (Aay) Or Expenses (vyay) Accounts ka use karenge. Or Trading Accounts me se Gross Profit ka Bhi use hoga, Trading Account se hame Gross Profit Prapt hota v Profit & Loss Accounts se Nett Profit, Trading or P&L Accounts ko ek sath bhi bana sakate hai,
Profit & Loss Accounts
Fy- 2016-17
Expenses Income
| Particular | Amount (Rs) | Particular | Amount (Rs) |
| To Shop Exp | 15000 | By Gross Profit | |
| To Electricity Exp | 12000 | Goods Tax Free | 366000 |
| To Salary | 120000 | | |
| To Mobile Exp | 5000 | By Commission | 125000 |
| To Stationary Exp | 3500 | By Interest | 35000 |
| To Bank Charges | 1500 | | |
| | | | |
| To Net Profit (Transfer to Capital Account) | 369000 | | |
| Total | 526000 | | 526000 |
Income side ke total me se total expenses minus karane par net profit ka balance likhenge
Trading accounts me prapt Gross Profit ko income side me likhenge isake alava other income ko bhi income side (Credit) me or Expenses ko expenses side me likhenge- is prakar Profit & Loss A/c (P&L) statement ready ho jayegi.
P&L se Prapt Net Profit Ko Capital A/c (Proprietor/Partner) me transfer karenge
Capital Account
Capital Account me business ke owner ki details hoti hai. Company ke malik 1 ya 1 se adik bhi ho sakte hai . Capital A/c me Home exp, Lic, House loan, Cash Deposit, Sb bank interest and other capital a/c income ki detail likhi jati hai.
Home expenses ( Cash Withdrawal ) Opening Balance B/f (balance on 31.3.16)
LIC Life insurance Cash Deposit
Other Income details
Balance C/f (shesh balance) Net profit (From Profit & Loss A/c)
A & B Company ke trail balance ke anusar Capital A/c se relative ledger ki entry likhenge
| Particular | Amount | Particular | Amount |
| To Home Expenses | 150000 | By Opening Balance | |
| | | By Cash Deposit | 200000 |
| To Lic | 35000 | By Net Profit | 369000 |
| To Balance C/f | 384000 | | |
| Total | 569000 | | 569000 |
Capital A/c me opening balance isaliye nahi ki hamane new business start kiya A&B company ka
Next F-Year 17-18 me opening balance 384000 Rs hoga or Cash Deposite keval Business Start me Dewanshu (Proprietor) dwara cash deposite karaya gaya. Net Profit ki Entry Profit & Loss A/c Se prapt hui h.
Balance-Sheet
- Balance sheet Banate samay Trial Balance me se vo hi ledger Liye jate hai jinak use Trading A/c, Profit & Loss A/c or Capital A/c me Nahi Hua h.
- Sales , Purchase, Expenses, Income ke khate Balance sheet me nahi likhe jate hai
or Na hi inka balance agale varsh me jata Hai.
- Balance Sheet ledger ka jo Balance honge vo hi agale vitiya varsh me Opening Balance Hoga
- Trading A/c se Closing stock ke balance ko Balance sheet me Assets side me likhte h
- Capital A/c ka Balance, Balance sheet me Liability side me likha jata hai
- isake alava Trial Bal me jitane bhi khate jinaka balance Credit ho vo khate Liability side me likhe jate h
- or Jin khato ka balance Debit ho vo Assets side me likhe jate hai
- Fixed Assets ke under vyapar ke use ke liye Furniture, Car, Motorcyle, Shop Building etc ledger hote hai
Sundry Creditors = Suppliers Name
Sundry Debtors = Customer Name
is tarah Balance-Sheet ko vyavsthit kiya jata hai
A& B Company
Balance Sheet
F-Y 2016-17
Liability Assets
| Particular | Amount | particular | Amount |
| | | | |
| Capital Accounts | | Fixed Assets | |
| Dewanshu (Proprietor) | 384000 | Furniture | 50000 |
| | | | |
| Secure Loans | | Sundry Debtors | |
| PNB CC | 500000 | Vijay Store | 85000 |
| | | Vikash Agency | 15000 |
| Sundry Creditors | | Jiten & Bros | 60000 |
| Ramesh & Co. | 15000 | Mahesh Gen Store | 85000 |
| Suresh & Co | 25000 | New sales Agency | 25000 |
| Jitender Kumar Mahesh kumar | 152000 | A&C Agency | 30000 |
| Pankaj Kumar & Bros. | 45000 | Dipali Textiles | 40000 |
| Niraj Trading Co. | 35000 | SS Trading Co. | 10000 |
| Kamal Agency | 50000 | | |
| Deepak Sales | 70000 | | |
| Nishant Sales Agency | 15000 | Cash & Bank A/c | |
| Subash & co | 60000 | Pnb Sb A/c | 10000 |
| | | Cash in Hand | 45000 |
| | | | |
| | | Closing Stock (Inventory) | 896000 |
| Total | 1351000 | | 1351000 |
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