final account format

                                                                 Trading A/c

Particular		Amount	Particular	Amount
To opening Stock		xxxxxx	By Sales                    xxxxxx
To purchase           xxxxxx			less:- Return in Ward    xxx	xxxxxx
Less:- Return out ward  xx		xxxxxx	By Closing Stock	xxxxxx
To carriage in ward		xxxxxx	By.........................	xxxxxx
To Import Duty		xxxxxx	By.........................	xxxxxx
To custom Duty		xxxxxx	By Gross Loss c/d	xxxxxx
To Direct expenses		xxxxxx	By Goods Lost Amount	xxxxxx
To Octroi charge		xxxxxx
To Excise Duty		xxxxxx
To Power Expenses		xxxxxx
To Wages		xxxxxx
To Heating & Lighting		xxxxxx
To Purchasing Expenses		xxxxxx
To Coal& Coke		xxxxxx
To Store Consumed		xxxxxx
To Carriage on purchased  T/B		xxxxxx
To Wages & Salaries		xxxxxx
To Factory Rent		xxxxxx
To..................................		xxxxxx
To..................................		xxxxxx
To Gross profit c/d		xxxxxx
Total		xxxxxx	Total	xxxxxx

Debit                                 Profit & Loss Appropriation Account                                Credit
Particular	Amount	Particular	Amount
To General Reserved & Found	xxxxxx	By Balance b/d (Last year profit	xxxxxx
To Dividend	xxxxxx	By Net Balance b/d ( Current Year Profit From P/L Account)	xxxxxx
To Interim Dividend	xxxxxx	By Provision ( Provision on Longer Requested)	xxxxxx
To Proposed Dividend	xxxxxx	By Provision For Tax (Last Year)	xxxxxx
To Cash Dividend	xxxxxx	By...................................
To Adjustment of expenses for the previous year	xxxxxx	By
To Tax Paid (Last Year)	xxxxxx	By
To Adjustment of expenses	xxxxxx	By Balance c/d	xxxxxx
To Stock Dividend/Bonus Share	xxxxxx
To...................................
To...................................
To...................................
To Balance c/d	xxxxxx
Total	xxxxxx	Total	xxxxxx

Profit & Loss Account
Particular	Amount	Particular	Amount
To Gross Loss c/d	xxxxxx	By Gross Profit c/d	xxxxxx
To Salaries	xxxxxx	By Rent Received	xxxxxx
To General Expenses	xxxxxx	By Miscellaneous Received	xxxxxx
To Establishment Charge	xxxxxx	By Interest Received	xxxxxx
To Audit Fee	xxxxxx	By Discount Received	xxxxxx
To Administrative Expenses	xxxxxx	By Sale of Scrap	xxxxxx
To Entertainment Expenses	xxxxxx	By Compensation Received	xxxxxx
To Director Fee	xxxxxx	By Appreciation of Assets	xxxxxx
To Trade expenses	xxxxxx	By Dividend Received	xxxxxx
To Printing & Stationary	xxxxxx	By Profit on Sale of Assets	xxxxxx
To Rent , Rates & Taxes	xxxxxx	By Bad debt Recovered	xxxxxx
To Other Expenses	xxxxxx	By Apprentice Premium
To Electric charge	xxxxxx	By
To Insurance	xxxxxx	By
To Donation & Charities	xxxxxx	By
To Sales commission	xxxxxx	By Net Loss c/d	xxxxxx
To Selling & Distribution Exp	xxxxxx
To Discount allowed	xxxxxx
To sales Tax	xxxxxx
To Advertisement Expenses	xxxxxx
To Fright out Ward	xxxxxx
To Carriage out Ward	xxxxxx
To Traveling Expenses	xxxxxx
To Depreciation on Assets	xxxxxx
To Bad debts	xxxxxx
To Bank Charge	xxxxxx
To Interest Paid	xxxxxx
To loss on sale of Assets	xxxxxx
To Loss on Value of Assets	xxxxxx
To Legal Charge	xxxxxx
To carriage on Sale T/B	xxxxxx
To
To
To
To Net Profit c/d	xxxxxx
Total	xxxxxx	Total	xxxxxx
Dr.                                                  Balance Sheet                                                              Cr. Liabilities Amount Assets Amount           Capital       xxxx 1. Fixed Assets Less:- Drawing      xxxx Land& Building xxxxxx Less:-Net loss      xxxx Plant & machinery xxxxxx Add:- Net Profit     xxxx xxxxxx Good Will xxxxxx Equipment & Tools xxxxxx 1. Share Capital Furniture & Fixture xxxxxx (a) Authorized Capital Patent & Trade Mark xxxxxx (b) Issued Capital Development Properties xxxxxx © Subscribed Capital Designs xxxxxx (d) Called up Capital Live Stock xxxxxx (e) Paid up Capital Vehicles xxxxxx Total Capital              xxxx Business Premises xxxxxx less:- Calls in Arrears    xxx Lease Hold Assets xxxxxx Add:- Share for Feiture xxx Free Hold Assets xxxxxx Add:- Calls in Advance xxx xxxxxx Investment (Long Term) xxxxxx 2. Reserve & Surplus Loose Tools xxxxxx Share Premium xxxxxx Fixed Deposit With Public xxxxxx P/L Appropriation a/c     Cr. xxxxxx Railway Sidings xxxxxx Capital Reserve xxxxxx General Reserve xxxxxx Debenture Premium xxxxxx 2. Investment Capital Redemption received xxxxxx Investment on Gov. Securities xxxxxx Sinking Found xxxxxx Inv. on Share, Debenture, Bond xxxxxx Dividend Equalization Found xxxxxx Other Reserve xxxxxx 3. Current Assets, Loan, Advance (i) Current Assets 3. Secured Loan Interest accursed on Investment xxxxxx Debenture xxxxxx Stores & Spare Parts xxxxxx Mortgage Loan & Advance xxxxxx Stock in Trade xxxxxx Bond xxxxxx Work in Progress xxxxxx Other Secured Loan xxxxxx Sundry Debtor xxxxxx Interest Accrued on Loan xxxxxx Bills Receivable xxxxxx Account Receivable xxxxxx 4. Unsecured Loan Cash in Hand (Cash Balance) xxxxxx Fixed Deposit xxxxxx Cash at Bank (Bank Balance) xxxxxx Short Term Loan From Loan xxxxxx Marketable Securities xxxxxx Other Unsecured Loan xxxxxx Closing Stock (Inventory) xxxxxx Accursed Income xxxxxx 5.Current Liabilities & Provision Short Term Investment xxxxxx (i) Current Liabilities Bills Payable xxxxxx (ii)Loan & Advance Account Payable xxxxxx Loan & Advance To Subsidiaries xxxxxx Sundry Creditor xxxxxx Prepaid Expenses xxxxxx Bank Overdraft xxxxxx Advance Tax Paid xxxxxx Income Received In Advance xxxxxx Unclaimed Dividend xxxxxx 4. Miscellaneous Expenses Premium on Redemption of Debenture xxxxxx Advertising expenses xxxxxx Outstanding Expenses xxxxxx Preliminary Expenses xxxxxx Advance Income xxxxxx Brokerage on Underwriting Commission xxxxxx Pre Received Income xxxxxx Expenses including Commission xxxxxx Short Term Loan xxxxxx Discount on issued of Share & Debenture xxxxxx Loss on issued of Debenture xxxxxx (ii) Provision Provision For Tax xxxxxx 5. P/L Appropriation a/c   Dr. xxxxxx Proposed Dividend xxxxxx Provision for Employees xxxxxx Pension Found xxxxxx Provident Found xxxxxx Bonus Payable to Employees xxxxxx Other Provision xxxxxx Total xxxxxx Total xxxxxx