Professional Documents
Culture Documents
150000
150000
90000
90000
17100
17100
17100
9400 9400
34000
34000
120000
120000
120000
31000
31000 unearned revenue a/c To revenue from services a/c To bal c/d
31000
28000
28000
200000
200000
200000
15000
15000
15000
409200 By bal b/d By acc fee revenue a/c By unearned revenue a/c
409200
409200
debtors cash bills receivable creditors unearned revenue share capital dividend revenue from services salaries electricity telephone exp depriciation acc dep on comp acc dep on off equip o/s salary rent income tax o/s income tax office supplies revenue from services
17100 9400 34000 31000 14000 200000 15000 409200 135000 4600 3400 29500 25000 4500 26000 120000 25000 25000 12400 62000 734700
734700
DR particulars acc fee revenue a/c To revenue from services a/c amt particulars amt
CR
62000
62000
12400
12400
12400
25000
25000
120000
120000
26000
26000 accumlated dep on off equip a/c To bal c/d 4500 By dep a/c
26000
4500
4500
4500
25000
25000
25000
Depreciation a/c To acc dep on comp a/c To acc dep on off equip a/c
29500
29500
3400
3400
3400
4600
4600
4600
135000
135000
135000
journal entries
particulars 1 dep exp a/c. DR To acc dep on comp a/c To acc dep on off equip a/c 2 off supp exp a/c.DR To off supp a/c 3 acc fee revenue a/cDR To fee revenue a/c i.e revenue from services 4 salary a/c DR To o/s salary a/c 5 rent a/c ..DR To prepaid rent a/c 6 income tax exp a/c.DR To o/s income tax exp a/c 7 unearned revenue a/c..DR To revenue from services a/c
Income statement of anveshan ltd for the year ending 31 st dec 2009
particular Income revenue from services total income EXPENSES 1. depreaciation 2. supllier exp 3. rent exp 4.telephone exp 5. income tax 6. salary exp 7. electricity exp total exp
amt
amt
409200 409200
64400
balace sheet of anveshan ltd as on 31 st dec 2009 particular computer (-) acc dep comp office equipment (-) acc dep office eqip office supplier debtor cash bills receivable accured fee revenue total asset liabilities 150000 25000 95000 4500 amt amt
creaditor o/s salary o/s income tax unsecured revenue total liabilities Capital share capital retained earning total capital
345400
statement of retained earning of anveshan ltd for the year ended 31 st dec 2009
particular poening balance (+) net profit trf from income statement total (-) divident paid closing balance