Manufacturing Account for the year ended on _____________
Particulars Amount Particulars Amount
Opening Stock Sales
Purchase of raw materials Closing Stock of
Wages Raw material ----------
WIP/Semifinished--------
Finished goods---------
Carriage Inward/Freight
Electricity - Factory
Duties – Excise & customs
Other direct expenses
of manufacturing
Profit on manufacturing- Tr. Loss on manufacturing –
To P & L A/c Tr. To P & L A/c
Total Total
Format of Trading Account (In case of trading concern)
Trading Account for the year ended on __________
Particulars Amount Particulars Amount
Opening Stock Sales
Purchase of materials Closing Stock of goods
Trading expenses
(all exp directly incurred for
Trading)
Gross Profit –Tr. To P & L Gross loss – Tr. To P & L
Total Total
Profit and Loss Account
Profit and Loss A/c. of M/s.-------------------------for the year ended on -------------------------
Dr. Cr.
Particulars Amount Particulars Amount
Carriage/Freight outward Profit from
Manufacturing(if any)
Salaries Gross Profit b/d
Commission Indirect Income
Stationery & Printing - Interest
Interest on Loans taken - Dividend
Conveyance exp - Commission
Telephone exp
Factory Rent/Office Rent
Discount given
Office Exp.
Depreciation
Net Profit transferred to capital
Total Total
List of Indirect expenditure in the P & L can be increased as per the nature and scale of
operations…
The Balance Sheet: Simple format of Balance sheet
Balance Sheet of M/s. ----------------------- as on ------------
Liabilities Amount Amount Assets Amount Amount
Capital: Fixed assets (Tangible)
Authorised Share Capital Land & Building xxxx
___ Equity Shares of Rs. __each xxxx Plant & Machinery xxxx
Furniture & Fixtures xxxx
Issued, Subscribed and Paid-up xxxx Vehicles xxxx
___ Equity Shares of Rs. __
each called-up and paid-up
Reserves and surplus xxxx Less: Depreciation xxxx xxxxx
LOANS Other Assets ( Intangible)
Secured Loans (Received) Patents xxxx
Term Loan from Banks xxx Copy rights xxxx
Term Loan from others xxx xxxx Trade marks etc xxxx xxxxx
Unsecured Loans Investments : Shares, Bonds xxxx
etc.
From Family, friends etc xxxx Current Assets, Loans and
Advances (Given)
Current Liabilities & (i) Cl. Stocks (Inventory)
Provisions
S. Creditors xxx Raw Material xxx
Bills Payable xxx WIP xxx
Bank CC & OD xxx Finished Goods xxx
Payables for expenses xxx xxxx (ii) Debtors xxx
(iii) Cash in hand xxx
(iv) Bank Balance xxx
(v) Bills Receivables xxx
(vi) Prepaid Expenses xxx xxxx
Accumulated Losses
Total xxxxx Total xxxxx
