Double entrybookkeepingsystem

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Double entrybookkeepingsystem

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Double entrybookkeepingsystem

  1. 1. Disclaimer: This presentation is prepared by trainees ofbaabtra as a part of mentoring program. This is not officialdocument of baabtra –Mentoring PartnerBaabtra-Mentoring Partner is the mentoring division of baabte System Technologies Pvt .Ltd
  2. 2. Double Entry Bookkeeping System
  3. 3. Double entry book keeping system
  4. 4. Journal EntriesS.No Particulars Debit Credita. Baabtra A/C 1000 Airline 800 Service Charge 200b. Cash A/C 500 Baabtra A/C 500c. SBI A/C 2000 Cash A/C 2000d. Airline Company 800 A/C SBI A/C 800e. PDC Cheque 5000 Baabtra A/C 5000f. Normal Cheque 2000 Baabtra A/C 2000
  5. 5. Journal EntriesS.No Particulars Debit Creditg. (a) Cash A/C 500 Baabtra A/C 500g.(b) Normal Cheque 1000 Baabtra A/C 1000g. Cash A/C 500 Normal Cheque 1000 Baabtra A/C 1500h. Baabtra A/C 2000 SBI A/C 2000i. Bank charges 2% 40 SBI A/C 1960 Baabtra A/C 2000
  6. 6. Journal EntriesS.No Particulars Debit Creditj. SBI A/C 5000 PDC Cheque 5000k. PDC Cheque 5000 SBI A/C 5000l. Baabte A/C 2000 Baabtra A/C 2000m. Airline A/C 5000 Cash A/C 5000
  7. 7. Journal EntriesS.No Particulars Debit Creditn. ICICI Bank A/C 5000 PDC Cheque 5000o. Airline 400 Setvice Fee 100 Baabtra A/C 500
  8. 8. Ledger for Cash A/CDr. Cr. Particulars Amount Particulars AmountBaabtra A/C 500 SBI A/C 2000Baabtra A/C 500 Airline A/c 5000Balance C/D 6000Total 7000 Total 7000 Balance C/D 6000
  9. 9. Ledger for Baabtra A/CDr. Cr. Particulars Particulars Amount AmountAirline A/C 800 Cash AC 500Service charge 200 Pdc Cheque 5000 Normal Cheque 2000SBI A/C 2000 Cash & Normal Cheque 1500 Bank Charge & Cash A/C 2000 Baabte 2000 Airline & service Charges 500Balance C/D 10500Total 13500 Total 13500 Balance C/D 10500
  10. 10. Ledger for Airline A/CDr. Cr. Particulars Amount Particulars AmountSBI A/C 800 Baabtra A/C 800Cash A/C 5000Baabtra A/C 400 Balance b/d 5400 Total 6200 Total 6200Balance b/d 5400
  11. 11. Ledger for Service Charge A/CDr. Cr.Particulars Amount Particulars AmountBaabtra 100 Baabtra 200Balance C/D 100Total 200 Total 200 Balance C/D 100
  12. 12. Ledger for Bank A/CDr. Cr.Particulars Amount Particulars AmountCash A/C 2000 Airline A/C 800Baabtra 1960 Baabtra A/C 2000PDC Cheque 5000 PDC Cheque 5000 Balance b/d 1160Total 8960 Total 8960Balance b/d 1160
  13. 13. Ledger for PDC ChequeDr. Cr.Particulars Amount Particulars AmountBaabtra 5000 Sbi A/C 5000 ICICI A/C 5000Balance c/d 5000 10000 Total 10000Total Balance c/d 5000
  14. 14. Ledger for Normal ChequeDr. Cr.Particulars Amount Particulars AmountBaabtra A/c 2000Baabtra A/c 1000 Brought b/d 3000Total 3000 Total 3000Brought b/d 3000
  15. 15. Ledger for Bank ChargeDr. Cr.Particulars Amount Particulars AmountBaabtra A/c 40 Brought b/d 40Total 40 Total 40Brought b/d 40
  16. 16. Ledger for Baabte A/cDr. Cr.Particulars Amount Particulars AmountBaabtra A/C 2000 Brought b/d 2000Total 2000 Total 2000Brought b/d 2000
  17. 17. Ledger for ICICI BankDr. Cr.Particulars Amount Particulars AmountPDC Cheque 5000 Brought b/d 5000Total 5000 Total 5000Brought b/d 5000
  18. 18. Trial Balance Dr. Cr.Assets Cash 600 SBI 1160 Baabtra 10500 Normal Cheque 3000 ICICI 5000 Baabte 2000Liability Airline 5400 Bank Charge 40 Service Charge 100 16600 16600
  19. 19. Profit And Loss Dr. Cr.ParticularIncome Service Charge 100 Gross Profit 100Expence Bank Charge 40 Net Profit 60
  20. 20. Balance SheetParticulars Dr. Particulars Cr.Liability AssetsCash 6000 SBI 1160Baabtra 10500 Normal Cheque 3000 ICICI 5000 baabte 2000 Airline 5400Profit Forward to 60Next Yr.Total 16560 Total 16560
  21. 21. If this presentation helped you, please visit our page facebook.com/baabtra and like it. Thanks in advance.www.baabtra.com | www.massbaab.com |www.baabte.com
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