GURUKULAM COMPUTERS

No Name of the Ledger Under Group

1 Capital Capital A/c
2 Name of the Bank Bank A/c (or) Bank (OD)
3 Credit Purchase Purchase A/c
4 Cash purchase Purchase A/c
5 Purchase Return Purchase A/c
6 Name of the Suppliers Sundry Creditors
7 Credit Sales Sales A/c
8 Cash Sales Sales A/c
9 Sales Return Sales A/c
10 Name of the Customers Sundry Debtors
11 Name of Expense Indirect Expenses
(Salaries , EB bills pedicels)
12 Name of assets Fixed Assets
(Furniture, Computer etc)
13 Name of the Suppliers Current Liabilities
For Non Trading companies
14 Depreciation, Selling Exp, Administrative Indirect Expenses
Expenses, administrative Expenses, Water ,
tax House
15 Petty cash Cash in hand
16 Closing Stock Stock in hand
17 Name of the loan received Loan liabilities
18 Wages Direct Expenses
19 Carriage inward Direct Expenses
20 Power and fuse Direct Expenses
21 TNGST-CST-VAT Duties and Taxes
22 Commission Received Direct Incomes
Interest Received

No Incomes Expenses
1 Sales A/c (P) Purchase A/c (P)
Indirect incomes (P) Purchase (L)
Bank A/c (L) Direct Expenses (P)
Wages (L)
Freight Charges (L)
Indirect Expense (P)
Salaries (L)
Office Costs (L)
Advertising (L)
Bank Charges (L)
Building Depreciation
Office Equipment Depreciation
(L)

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 GURUKULAM COMPUTERS

No Primary Group Sub Group

1 Reserve and Supplies
Capital A/C
(Retained Earnings)
2 Bank A/C
Cash in hand
Deposits
Current Assets
Loans and advance
Stock in hand
Sundry debtors
3 Duties and tax Provisions
Current Liabilities
Sundry Creditors
4 Fixed Assets -
5 Investment Bank of Account
6 Loans (Liabilities) Bank of account
7 Secured Loans
Suspense A/c
unsacred loans
8 Misc Expense (Asset)
9 Branch/Divisions
10 Sales A/c
11 Purchase A/c
12 Direct Income
13 Indirect income
14 Direct Expenses
15 Indirect Expense

No Assets Liabilities
1 Current Assets (P) Current Liabilities (P)
2 Bank A/c Duties & taxes (P)
3 Current A/c (L) Sundry Creditors (P)
4 Deposit A/c (L) Parties name (L)
5 Cash in hand (P) Parties name(L)
6 Tax deducted Secure Petty Cash (L)
7 Stock in hand (P) Loans Liabilities (P)
8 Stock (L) Secured loans (P)
9 Sundry Debtors (P) Mutual trust loans
10 Parties Name (L) Capital A/c (P)
11 Parties Name (L) Opening Balance
12 Fixed Assets
13 Building (NG)
14 Building Cost
15 Building Acc. Deprecation
16 Office Equipment (NG)
17 Office Equipment cost (L)
18 Office Equipment Department (L)

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 GURUKULAM COMPUTERS

No Name of the ledgers Ledgers

1 Supplier Names (Bought, Purchase, Paid) Sundry Creditors
2 Customer Names (Sold, Sales, Received) Sundry Debtors
3 Travelling Expenses Indirect Expenses
4 Wages, Paid commission Direct Expenses
5 Received Rent Indirect Incomes
6 Chair , car, computer, machinery, Building,
Fixed Assets
Furniture
7 Salary, Rent, Insurance, Electric Changes,
Indirect Expenses
Printing, Stationery
8 Furniture, Bicycle, Car Building Fixed assets
9 Advertisement Indirect Expenses
10 Office Use Indirect Expenses
11 Personal use Capital A/c
12 Interest Received Direct Income
13 Prepaid insurances Loans advances
(or) Insurances Premium (Asset)
14 Stock Stock in hand
15 Discount Received Direct Incomes
16 Stationary Indirect Expenses
17 Discount Allowed Direct expenses
18 Sold old newspaper Indirect incomes
19 Newspaper Indirect Expenses
20 Telephone changes Indirect expenses
21 Paid Salary Indirect expenses
22 Sundry creditors Sundry creditors
23 Personal use Capital A/c
24 Received Dividend Direct Incomes
25 Bank loan Loans (liabilities)
26 Insurance paid Direct Expenses
27 Interest accrued (Received) Direct Incomes
28 Received Commission Direct Incomes