13 मार्च 2018

How Make Balance Sheet



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
Balance Sheet



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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