Double entrybookkeepingsystem

2. Disclaimer: This presentation is prepared by trainees of
baabtra as a part of mentoring program. This is not official
document of baabtra –Mentoring Partner
Baabtra-Mentoring Partner is the mentoring division of baabte System Technologies Pvt .
Ltd

3. Double Entry Bookkeeping System

4. Double entry book keeping system

5. Journal Entries
S.No Particulars Debit Credit
a. Baabtra A/C 1000
Airline 800
Service Charge 200
b. Cash A/C 500
Baabtra A/C 500
c. SBI A/C 2000
Cash A/C 2000
d. Airline Company 800
A/C
SBI A/C 800
e. PDC Cheque 5000
Baabtra A/C 5000
f. Normal Cheque 2000
Baabtra A/C 2000

6. Journal Entries
S.No Particulars Debit Credit
g. (a) Cash A/C 500
Baabtra A/C 500
g.(b) Normal Cheque 1000
Baabtra A/C 1000
g. Cash A/C 500
Normal Cheque 1000
Baabtra A/C 1500
h. Baabtra A/C 2000
SBI A/C 2000
i. Bank charges 2% 40
SBI A/C 1960
Baabtra A/C 2000

7. Journal Entries
S.No Particulars Debit Credit
j. SBI A/C 5000
PDC Cheque 5000
k. PDC Cheque 5000
SBI A/C 5000
l. Baabte A/C 2000
Baabtra A/C 2000
m. Airline A/C 5000
Cash A/C 5000

8. Journal Entries
S.No Particulars Debit Credit
n. ICICI Bank A/C 5000
PDC Cheque 5000
o. Airline 400
Setvice Fee 100
Baabtra A/C 500

9. Ledger for Cash A/C
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra A/C 500 SBI A/C 2000
Baabtra A/C 500
Airline A/c 5000
Balance C/D 6000
Total 7000 Total 7000
Balance C/D 6000

10. Ledger for Baabtra A/C
Dr. Cr.
Particulars Particulars
Amount Amount
Airline A/C 800 Cash AC 500
Service charge 200 Pdc Cheque 5000
Normal Cheque 2000
SBI A/C 2000 Cash & Normal Cheque 1500
Bank Charge & Cash A/C 2000
Baabte 2000
Airline & service Charges 500
Balance C/D 10500
Total 13500 Total 13500
Balance C/D 10500

11. Ledger for Airline A/C
Dr. Cr.
Particulars Amount Particulars Amount
SBI A/C 800 Baabtra A/C 800
Cash A/C 5000
Baabtra A/C 400
Balance b/d 5400
Total 6200 Total 6200
Balance b/d 5400

12. Ledger for Service Charge A/C
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra 100
Baabtra 200
Balance C/D 100
Total 200 Total 200
Balance C/D 100

13. Ledger for Bank A/C
Dr. Cr.
Particulars Amount Particulars Amount
Cash A/C 2000
Airline A/C 800
Baabtra 1960 Baabtra A/C 2000
PDC Cheque 5000 PDC Cheque 5000
Balance b/d 1160
Total 8960 Total 8960
Balance b/d 1160

14. Ledger for PDC Cheque
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra 5000 Sbi A/C 5000
ICICI A/C 5000
Balance c/d 5000
10000 Total 10000
Total
Balance c/d 5000

15. Ledger for Normal Cheque
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra A/c 2000
Baabtra A/c 1000
Brought b/d 3000
Total 3000 Total 3000
Brought b/d 3000

16. Ledger for Bank Charge
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra A/c 40
Brought b/d 40
Total 40 Total 40
Brought b/d 40

17. Ledger for Baabte A/c
Dr. Cr.
Particulars Amount Particulars Amount
Baabtra A/C 2000
Brought b/d 2000
Total 2000 Total 2000
Brought b/d 2000

18. Ledger for ICICI Bank
Dr. Cr.
Particulars Amount Particulars Amount
PDC Cheque 5000
Brought b/d 5000
Total 5000 Total 5000
Brought b/d 5000

19. Trial Balance
Dr. Cr.
Assets
Cash 600
SBI 1160
Baabtra 10500
Normal Cheque 3000
ICICI 5000
Baabte 2000
Liability
Airline 5400
Bank Charge 40
Service Charge 100
16600 16600

20. Profit And Loss
Dr. Cr.
Particular
Income
Service Charge 100
Gross Profit 100
Expence
Bank Charge 40
Net Profit 60

21. Balance Sheet
Particulars Dr. Particulars Cr.
Liability Assets
Cash 6000 SBI 1160
Baabtra 10500 Normal Cheque 3000
ICICI 5000
baabte 2000
Airline 5400
Profit Forward to 60
Next Yr.
Total 16560 Total 16560

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