Accounting Books - Registers, Ledgers Etc.
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Supporting books for Accounts Ledgers
Characteristics
Creditors
Shows the position of dues to each creditor; summary is displayed at the end of the ledger for all creditors
Debtors
Shows the position of dues from each debtor; summary is displayed at the end of the ledger for all debtors
Bank book
Has an opening balance and closing balance; is maintained for each bank account separately; summary is displayed at the end of the ledger listing all banks accounts and balances
Has an opening balance and closing balance; is different from petty cash book
Cash book & bank book
This combines cash and bank balances with two distinct columns on the receipts side and two distinct columns on the payments side; for each bank a separate column is required. Usually if there is more than one bank account, then cash and bank books are not combined As it is, in the accounting software, these are not combined
Registers
Characteristics
Sales
All sales transactions are recorded invoice-wise starting from 1st April to 31st March. This cannot show the balance due from any debtor
Sales return
Details of all sales returns, invoice-wise, customer-wise with reasons are maintained
Purchase
All purchase transactions are recorded, invoice-wise starting from 1st April to 31st March. This cannot show the balance due to any creditor
Purchase returns
Details of all purchase returns, invoice-wise, supplier-wise with reasons are maintained
Fixed assets
Details of all fixed assets, category-wise of the assets maintained; a summary is prepared at the end in terms of blocks of fixed assets
Investment
Details of all investments, category-wise maintained; a summary is prepared at the end in terms of trade, non-trade, quoted and unquoted investments as required under Schedule VI of The Companies' Act for final financial statements of P&L and balance sheet
In the books of M/S Alamgir & Sons Creditors ledger Name of the creditor: M/S Tripathi & Sons Date
Particulars
Dr.
13.04.2009
Invoice no. 015/07.04.09
18.05.09 22.05.09
Cheque no. 87662 of Union Bank of India, Pune Invoice no. 033/15.05.09
27.07.09
Part payment cheque no. 87800 of Union Bank of India, Pune
200,000
19.8.09
Balance payment cheque no. 98231
176,989
2,53,235
Debtors ledger Name of the debtor: Godrej Products Limited Date
Particulars
Dr.
04.04.09
Invoice no. 15/04.04
2,87,565
30.06.09 02.07.09 02.08.09
Part payment received - DD 870 on Dena Bank, Pune Invoice no. 37/02.07. Final payment
153,455 266,020
Bank book Name of the bank: Union Bank of India, Pune Date 01.04.09 02.04.09 10.04.09 17.04.09 18.05.09 30.06.09
Particulars Opening balance Cash deposited Cash with drawal Outstation cheque realised Cheque payment - 87662 clearing DD deposited - clearing
27.07.09 02.08.09 19.08.09
Part payment - cheque - clearing 87800 Clearing cheque - Godrej Cheque payment - 98231 clearing
Receipts (Dr.) 12,750 136,754 175,000
266,020
Cash book Date 01.04.09 02.04.09 10.04.09
Particulars Opening balance Deposit with the bank Cash withdrawal
Receipts (Dr.)
10,000
Cr.
Balance (Cr.) Remarks
2,53,235
2,53,235 Full payment
3,76,989
0 3,76,989 176,989
Part payment
0
Cr.
Balance (Dr.) Remarks 2,87,565
175,000
112,565 266,020 0
Part payment Settled account
Payments (Cr.) Balance (Dr.) Remarks 2,53,485 Current account 266,235 10,000 256,235 402,989 253,235 149,754 324,754 200,000 176,989
124,754 390,774 213,785
Payments (Cr.) Balance (Dr.) Remarks 22,570 12,750 9,820 19,820
In the books of M/S Alamgir & Sons Sales register Date
Invoice no.
Name of the customer
Customer ref. no.
Name of the customer
Customer ref. no.
Sales return register Date
Invoice no.
Cumulative sales
Date
Sales till date
Sales for the day
Purchase register
Date
Our ref. no.
Supplier name
Supplier's invoice no. & date
Purchase return register
Date
Our ref. no.
Supplier name
Supplier's invoice no. & date
Customer code
Items sold
Quantity
Unit rate
Value
ED
Customer code
Items returned
Quantity
Unit rate
Value
Complaint no.
Sales for the day
Cumulative sales for the year
Sales returns till date
Supplier code no. Items supplied
Quantity
Unit rate
Value
Supplier code no. Items returned
Quantity
Unit rate
Value
Sales return for the day
ED
Relevant correspondence reference
VAT
Gross value
Remarks
Action taken
es return for the day
VAT
evant correspondence reference
Remarks
Total sales return
Gross value
Remarks
Complaint registration no. with supplier
Follow-up for action
Net sales for the year
Specimen accounts in the general ledger Ledger account: Sales income Date Particulars 01.04.09 Opening balance Summary posting 02.04.09 Summary posting 04.04.09 Summary posting 13.04.09 Wrong entry corrected
30.04.09
25,200.00
Summary posting Total
Ledger account: Purchases Date Particulars
01.04.09 01.04.09 06.04.09 15.04.09 22.04.09 29.04.09 30.04.09
Dr.
25,200.00
Dr.
Opening balance Summary posting Summary posting Wrong entry corrected Wrong entry corrected Summary posting Total purchases for the month
0.00 104,000.00 523,750.00 12,500.00 286,900.00 3,365,780.00
Ledger account: Loans from Bank of Maharashtra EMI - Rs.3,50,000/Date
Particulars
Dr.
01.04.09
Opening balance
30.04.09
Summary posting (principal amount out of EMI amount)
250,000.00
31.05.09
Summary posting (principal amount out of EMI amount)
265,000.00
Ledger account: Fixed assets (summary account) Date 01.04.09 30.04.09
Particulars Opening balance Summary posting - additions
Dr. 52,845,000.00 2,345,678.00
31.05.09
Summary posting - sale value
31.03.10
Summary posting - additions Total for the year Depreciation
3,489,500.00 61,324,800.00
List of items of income, expenses, assets and liabilities in a general ledger Income
Expense
Sales or services
Materials consumed
Sale of scrap Rent received Interest received Dividend received Consultancy charges Other professional fees Brokerage received
Wages Power Other utilities Repairs & maintenance Direct mfg. expenses Factory overheads Depreciation
Discount received
General & administrative expenses
Profit on sale of fixed assets Profit on sale of investments
Marketing/selling expenses Misc. expenses Finance expenses Rent paid Brokerage paid Discount paid Interest paid
Cr.
Balance (Cr.) 0.00 108,000.00 212,450.00 216,700.00
0.00 108,000.00 320,450.00 537,150.00 511,950.00
523,645.00 6,874,650.00
Cr.
6,849,450.00
Balance (Dr.)
0.00
23,450.00 23,450.00
Cr.
3,342,330.00
Balance (Cr.) 2,785,400.00
2,785,400.00 2,535,400.00 2,270,400.00
Cr.
Balance (Dr.) 52,845,000.00 55,190,678.00
2,745,000.00
52,445,678.00
7,358,976.00
61,324,800.00 53,965,824.00
neral ledger Assets
Liabilities
Cash & bank
Bank overdraft/cash credit
Inventory Sundry debtors/receivables Loans and advances Pre-paid expenses Accrued income Investment tradable Fixed assets
Sundry creditors/bills payables Provisions for expenses Prvision for tax Dividend payable Other loans (short-term) Debentures Bonds
Other investments (nontradable)
Fixed deposits from public
Loans to subsidiary companies Share capital Business loss Reserves & surplus Preference share capital
Remarks Net of sales returns and excise duty
Remarks Net of purchase returns but including excise duty & logistics inward
Remarks
Remarks
Characteristics
Creditors
Shows the position of dues to each creditor; summary is displayed at the end of the ledger for all creditors
Debtors
Shows the position of dues from each debtor; summary is displayed at the end of the ledger for all debtors
Bank book
Has an opening balance and closing balance; is maintained for each bank account separately; summary is displayed at the end of the ledger listing all banks accounts and balances
Has an opening balance and closing balance; is different from petty cash book
Cash book & bank book
This combines cash and bank balances with two distinct columns on the receipts side and two distinct columns on the payments side; for each bank a separate column is required. Usually if there is more than one bank account, then cash and bank books are not combined As it is, in the accounting software, these are not combined
Registers
Characteristics
Sales
All sales transactions are recorded invoice-wise starting from 1st April to 31st March. This cannot show the balance due from any debtor
Sales return
Details of all sales returns, invoice-wise, customer-wise with reasons are maintained
Purchase
All purchase transactions are recorded, invoice-wise starting from 1st April to 31st March. This cannot show the balance due to any creditor
Purchase returns
Details of all purchase returns, invoice-wise, supplier-wise with reasons are maintained
Fixed assets
Details of all fixed assets, category-wise of the assets maintained; a summary is prepared at the end in terms of blocks of fixed assets
Investment
Details of all investments, category-wise maintained; a summary is prepared at the end in terms of trade, non-trade, quoted and unquoted investments as required under Schedule VI of The Companies' Act for final financial statements of P&L and balance sheet
In the books of M/S Alamgir & Sons Creditors ledger Name of the creditor: M/S Tripathi & Sons Date
Particulars
Dr.
13.04.2009
Invoice no. 015/07.04.09
18.05.09 22.05.09
Cheque no. 87662 of Union Bank of India, Pune Invoice no. 033/15.05.09
27.07.09
Part payment cheque no. 87800 of Union Bank of India, Pune
200,000
19.8.09
Balance payment cheque no. 98231
176,989
2,53,235
Debtors ledger Name of the debtor: Godrej Products Limited Date
Particulars
Dr.
04.04.09
Invoice no. 15/04.04
2,87,565
30.06.09 02.07.09 02.08.09
Part payment received - DD 870 on Dena Bank, Pune Invoice no. 37/02.07. Final payment
153,455 266,020
Bank book Name of the bank: Union Bank of India, Pune Date 01.04.09 02.04.09 10.04.09 17.04.09 18.05.09 30.06.09
Particulars Opening balance Cash deposited Cash with drawal Outstation cheque realised Cheque payment - 87662 clearing DD deposited - clearing
27.07.09 02.08.09 19.08.09
Part payment - cheque - clearing 87800 Clearing cheque - Godrej Cheque payment - 98231 clearing
Receipts (Dr.) 12,750 136,754 175,000
266,020
Cash book Date 01.04.09 02.04.09 10.04.09
Particulars Opening balance Deposit with the bank Cash withdrawal
Receipts (Dr.)
10,000
Cr.
Balance (Cr.) Remarks
2,53,235
2,53,235 Full payment
3,76,989
0 3,76,989 176,989
Part payment
0
Cr.
Balance (Dr.) Remarks 2,87,565
175,000
112,565 266,020 0
Part payment Settled account
Payments (Cr.) Balance (Dr.) Remarks 2,53,485 Current account 266,235 10,000 256,235 402,989 253,235 149,754 324,754 200,000 176,989
124,754 390,774 213,785
Payments (Cr.) Balance (Dr.) Remarks 22,570 12,750 9,820 19,820
In the books of M/S Alamgir & Sons Sales register Date
Invoice no.
Name of the customer
Customer ref. no.
Name of the customer
Customer ref. no.
Sales return register Date
Invoice no.
Cumulative sales
Date
Sales till date
Sales for the day
Purchase register
Date
Our ref. no.
Supplier name
Supplier's invoice no. & date
Purchase return register
Date
Our ref. no.
Supplier name
Supplier's invoice no. & date
Customer code
Items sold
Quantity
Unit rate
Value
ED
Customer code
Items returned
Quantity
Unit rate
Value
Complaint no.
Sales for the day
Cumulative sales for the year
Sales returns till date
Supplier code no. Items supplied
Quantity
Unit rate
Value
Supplier code no. Items returned
Quantity
Unit rate
Value
Sales return for the day
ED
Relevant correspondence reference
VAT
Gross value
Remarks
Action taken
es return for the day
VAT
evant correspondence reference
Remarks
Total sales return
Gross value
Remarks
Complaint registration no. with supplier
Follow-up for action
Net sales for the year
Specimen accounts in the general ledger Ledger account: Sales income Date Particulars 01.04.09 Opening balance Summary posting 02.04.09 Summary posting 04.04.09 Summary posting 13.04.09 Wrong entry corrected
30.04.09
25,200.00
Summary posting Total
Ledger account: Purchases Date Particulars
01.04.09 01.04.09 06.04.09 15.04.09 22.04.09 29.04.09 30.04.09
Dr.
25,200.00
Dr.
Opening balance Summary posting Summary posting Wrong entry corrected Wrong entry corrected Summary posting Total purchases for the month
0.00 104,000.00 523,750.00 12,500.00 286,900.00 3,365,780.00
Ledger account: Loans from Bank of Maharashtra EMI - Rs.3,50,000/Date
Particulars
Dr.
01.04.09
Opening balance
30.04.09
Summary posting (principal amount out of EMI amount)
250,000.00
31.05.09
Summary posting (principal amount out of EMI amount)
265,000.00
Ledger account: Fixed assets (summary account) Date 01.04.09 30.04.09
Particulars Opening balance Summary posting - additions
Dr. 52,845,000.00 2,345,678.00
31.05.09
Summary posting - sale value
31.03.10
Summary posting - additions Total for the year Depreciation
3,489,500.00 61,324,800.00
List of items of income, expenses, assets and liabilities in a general ledger Income
Expense
Sales or services
Materials consumed
Sale of scrap Rent received Interest received Dividend received Consultancy charges Other professional fees Brokerage received
Wages Power Other utilities Repairs & maintenance Direct mfg. expenses Factory overheads Depreciation
Discount received
General & administrative expenses
Profit on sale of fixed assets Profit on sale of investments
Marketing/selling expenses Misc. expenses Finance expenses Rent paid Brokerage paid Discount paid Interest paid
Cr.
Balance (Cr.) 0.00 108,000.00 212,450.00 216,700.00
0.00 108,000.00 320,450.00 537,150.00 511,950.00
523,645.00 6,874,650.00
Cr.
6,849,450.00
Balance (Dr.)
0.00
23,450.00 23,450.00
Cr.
3,342,330.00
Balance (Cr.) 2,785,400.00
2,785,400.00 2,535,400.00 2,270,400.00
Cr.
Balance (Dr.) 52,845,000.00 55,190,678.00
2,745,000.00
52,445,678.00
7,358,976.00
61,324,800.00 53,965,824.00
neral ledger Assets
Liabilities
Cash & bank
Bank overdraft/cash credit
Inventory Sundry debtors/receivables Loans and advances Pre-paid expenses Accrued income Investment tradable Fixed assets
Sundry creditors/bills payables Provisions for expenses Prvision for tax Dividend payable Other loans (short-term) Debentures Bonds
Other investments (nontradable)
Fixed deposits from public
Loans to subsidiary companies Share capital Business loss Reserves & surplus Preference share capital
Remarks Net of sales returns and excise duty
Remarks Net of purchase returns but including excise duty & logistics inward
Remarks
Remarks
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