Under in Lagers

 Ledger Under Gorup

• Opening stock:-

1. Stock in hand

• Purchase Account
1. Purchase return
2. Purchase

• Direct Expenses:-
1. Fright charges
2. Refreshment of employmee
3. Carriage inwards or Purchases Cartage
4. coolie Octroi
5. Manufacturing wages
6. Coal,
7. gas,
8. water
9. Oil and fuel
10. Factory rent,
11. insurance,
12. electricity
13. lighting and heating
14.
• Sales
1. Sales accout
2. Indirect expenses
3. Salary
4. Postage and telegrams a/c
5. Telephone charges A/c
6. Rent paid a/c
7. Rates and taxes
8. Insurance a/c
9. Audit fees
10. Interest on bank loan
11. Interest on loans paid
12. Bank charges
13. Legal charges
14. Printing and stationery
15. General expenses
16. Sundry expenses
17. Discount allowed
18. Carriage outwards or sales
19. Traveling expenses
20. Advertisement
21. Bad debts
22. Repair renewals
23. Motor expenses
24. Depreciation on assets

Indirect Income

1. Interest on investment received
2. Interest on deposit received
3. Interest on loans received
4. Commission received
5. Discount received
6. Rent received
7. Dividend received
8. Bad debts recovered
9. Profit by sale of assets
10. Sundry Income
11. Interest on Drawings


Loan Liabilities
1. Loan from others
2. Bank loan
BANK OD. Bank overdraft

Current Liabilities.
Bills payable
Expense outstanding a/c
Income received in advance A/c

Secured loans.
Mortgage loans
Expense outstanding a/c
Income received in advance a/c
Capital account

Partner's Capital
Drawings
Individual Proprietor

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