Trading Account(A/C)
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Debit (DR)
Opening stock, All Purchase, Carriage, Carriage inward, Custom duty, Freight, Manufacture expenses, any factory, Any return, return, wages, fuel, Power
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Credit ( CR )
Sales, Any return, Return
Profit & Loss ( P/L ) A/C
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Debit (DR)
Remaining Points ( Tax paid, salaries, Rent, Bad debt, Discount, Aidit fee, Insurance, Carriage outward, etc...)
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Credit ( CR )
Remaining Points( Commission, etc...)
Profit & Loss (P/L) Appropriation A/C
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Debit (DR)
All Last year
Additional
Dividend
Transfer
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Credit ( CR )
P/L Appropriation A/C, P/L AC
Balance Sheet ( B/S )
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Capital & Liabilities
Share Capital, Creditor, Debenture, Loan, General reserve, Reserve fund, Any payable
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Assets
Cash, bank, Land, Building, Furniture, Equipment, Plant & Machinery, Investment, Debtors, Goodwill, Patent, Trademark, Inventory, Any receivable, stock
Expired, unexpired, depreciation, is -
Outstanding, is +