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ANDHRA PRADESH
Name : R. ROHINI
Designation : Lecturer
Branch : D.C.C.P.
Institute : S.G.M. Government Polytechnic,
Abdullapurmet,R.R.Dist
Year/Semester : I Year
Subject : ACCOUNTANCY-I
Subject Code : CCP-102
Topic : Ledger
Duration : 50 Mts
Sub-Topic : Posting into Ledger
Teaching Aids : PPT and Animations
CCP102.29 1
Objectives :
On completion of this period, you Would
be able to :
CCP102.29 2
Prepare Kavya’s account from the
following :
2003
June Rs.
1st Amount due to Kavya 20,000
2nd Credit sales to Kavya 10,500
5th Cash sales to Kavya 13,000
6th Purchased goods from Kavya 700
9th Purchased goods from Kavya on cash 16,000
10th Goods returned by Kavya 6,000
15th Cash paid to Kavya 8,500
19th Cheque received from Kavya 7,000
30th Settled Kavya’s account by Bill of Exchange
CCP102.29 3
Kavya’s Account :
Dr Cr
CCP102.29 4
Note :
CCP102.29 5
Prepare Divya’s Account from the
Following :
2005
May Rs.
1st Amount due from Divya 5,000
4th Sold goods on credit to Divya 4,000
7th Cash sales to Divya 7,000
12th Purchased goods from Divya 2,500
16th Goods returned to Divya 1,000
17th Cheque sent to Divya 1,000
20th Cash received from Divya 5,000
28th Purchased goods from Divya 8,000
31st Settled Divya’s account, by paying cash Rs.4,000
and got discount Rs.500
CCP102.29 6
Divya’s Account
Dr Cr
We have seen
How to post into a ledger account
How to start with balance b/d
How to close account for final settlement
How to show discount
CCP102.29 8
Quiz :
CCP102.29 9
2. When X’s account is closed with Credit
balance, X is a:
a) Debtor
b) Creditor
c) None
CCP102.29 10
3. For closing Z’s account as final settlement, if
still balance is due it is called:
a) Balance c/d
b) Discount
c) Closing balance
CCP102.29 11
Assignment :
From the following particulars prepare Sowmya’s
Account:
2004
April Rs.
1st Amount due from Sowmya 30,000
3rd Sold goods to Sowmya 25,000
4th Purchased Computer from
Sowmya on credit 45,000
7th Cash received from Sowmya 15,000
10th Goods returned by Sowmya 5,000
15th Cheque paid to Sowmya 25,000
30th Settled Sowmya’s account by paying Cash
CCP102.29 12
Thank You
CCP102.29 13