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Complete FA Notes

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248 views96 pages

Complete FA Notes

Uploaded by

Swem Sharma
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
papergrid Date: 0/09/2027 Sx Wbabo : z wnt td Crmedwhe-1: Anrtveduetion of Acveunttng ) Tntveductiow - ewveninh ng al definiten - olefertives Sh Arvounting - Funiiow oy aevourting — Pagar bicane 2% Aupunting = weve Of Auornting Sngormatt ow ~ Mnnikatews of neourbing cyile = Aoueunttng sprint p bes poe eomrpts and Aout ng women ns + Meusiuativg akandarals.- oe akawdlerds, Wit of Pudlaw Revourting anda: dunit 1 2 Coredite +2 - Rusinfing prover) Meaning of double enbey Prfthewn = provera s+ ing - winds ef Arrvewrt ~ Putles= Tramscations Snalyis - Journal - ledger - salsuwe streek - Trick talamne - problenwe ow Journal, Levtger parting ounel -preporotiow of Trial talante. wun: 2 ( wedule-3 + subetdary books) weaning -aigni cane - Types of subridary books - speiparation of purchase berks , sates boos, ypurcare Loris , sale bovis, puree return book, — ales erturw bert , Kile reirivable Looks stile -paysbhle book - Typer of carl best - simple caste bev. , pouble column cast bork , Thier column tale ork ond perl conly boot - probleme, Pant A 2 = Bante Veronttlattow pdntonneinh- ia Sa papergrid UNIT + T on ——— Steet LOM te to Itinid * : He. aoe oe peat aemsiotien bying nearer tng andy a RG cheats See tn _spewnaite Arlene Sp ty elena Dror mun bieve Adording to Prericn Guatituke of vertified anol anew ve vording , Cami tyiva and Aunryweur! ing wha Atgnifiunt manner and wn Ferns of mace y SrosroaBevs ond syewls ulti ave un part oan 6 ov brerataalto Heard owwentis udetely “ene fave pinanclal Ankerpret asi ne nlp leo fe |e - ‘pungtions of. 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Aobit and eredip acteunt | clentintiew of Acveunta + ne 3 ea i-e) (|| traditional ev Engle inyotenn nioderw ev Frnericow _Aypben: > || trodtenal or tna lvls foyetene * under Hirde dyprenw auounts ao velly dooifed Sonko Wouree yet personal, Fle peal Pe Qe pS Mominad Ale 1 aay pevount asc __|Lporsenal Auwovuvts ef awe acuounts oy PELIOVA wit . Papergriq Date: ) , | whow busine be deale: puriprnl Afe ww tetee, fellecing Korma a pahursl _pursonad, A}. ov on Aaboly Afe ofc 2-|) artifical Me purnen’ er body of peveonab Ale, ac Ie ACC wompuny Mfe ete: | repent, pucenal Ble reprenunbiag Bittinndiag =) Reab Pwount : = es pad ee edi recived, rere Ble eke Lpuountn of piseta vrce and poreelons or Hrtagn 7 oh wea Sk So agakn dtanhfted taty bo types: Tangi ie i r Tangible apsets - buildings burnipere @) tartrweible amerte - gorduih Aebewhures . — Nominal, pounk + Puswnks in _whidy edzennen, Vere Snvones ov gelnr oy bwrnyn ove revovder ave URown ar neaninny Ble + : ame papergrid Date, sf clart}y the following pneu } Tailings Af => Read ate Poystty ofe o> eeab ofc boca dfe > penton le . Murthy! ple => perronal fe \ god onglvar acbork Afe o> purtored. fe : vatolunat trovltng fe > pereprey Bite ctmedla ust Gordie oes —p Qed Of 6 | motorcar: chines sashes Belt ei z » Papergrig Date: Lhewght gerd for aby $2009 atta gorda hor cadly > 1000 8 A_caale roms ebearne = E50" Bs. wel interet ew Woanys = EQ oo pid nalary be wanrager = £000 LL paid vents =F 1609 turds govds Kym phG-Ubd) — 6 1600 gesds sol ow credit fp | talfth = 2 1000 ~ wd paid fae 2 £950 x a panded nerninary rows grin trols Od = tory BERD sinters ole prow the company bor ounce, E SN eee 2g @ | suvedwed burtkee $0,000 1s cin businen din papergrid Date: / sparckort ter sagt Rnherery | spurcnoed gewets for lol gene nite Led, Ut Ae ceakiae maui ney Ae Ned: fer wal fa) £2 pruveaed npc neury. fpr 1 Pnawurt @ | purtore afc tary ofc OO) wai nory me wolr Ale ©) aacrinry fe pe Mad Ble Oe: site | Maines g Afe. oe ee || Tewmal vo oz tela eet de wohiDe taseacadions a ep fl teats Almac: A _aterked busier with o es. Sonne ee 40000 + O)| he —purcdnencs qporcbe fore van 41,00, Ake sold gers so Aattsh for ed S0,e70- ot, eve tse tapi Sal hed Boor t he _purchaned goods brow vatan Br 90,900» Fn i diedeatarcee a —— —_—_——_— ny Hc ne to Me papergrid Date:24/ 07/22 Sidr dmcbiow. of capita gn Oyo. " Aa Bjos) ALbnsicts fe. <= Or rapes te. — DY. TR_tapiit-n’ P46 fowl Me : I seuaehores nt a —_$—__—-_— -——-— : Cy é parrot finareite nfem Ore Prorat = a re ‘caaly | pry Ale. cant He
er \s,000 a us grods wi and ~ > “Pr 25,000 gv Es Ty_uredétovs Afe 20,000 To-capital pc ‘ $2,000 Belng Asiets BY Cability + . = pr iD. Oa ro Mohan Pe é 9600 pureed, vd d 1d Cat fronds [Link] ch] Ton % Mucty pf - = = or 4400 1+ iT tales oe j F 4a00 2 $903. E. ow Treads dfs ovat bo : #41 dons Ale. = = = erp la 3 To Rahman Alc_ papergrid Panticubans. vee | Kamalesbwt Aly = Lashdiveunt je To Murthy. Ale — To Loa Ale. @ carly dicount Ale les, ea : . Mehen. Ae. tends ° To (ory Ale. ise Heo cation ; 2) ptorked oy brine witty capital €s- 80 690. Z| ptarhed Hhe blnon user, follwing ansefD Unite y cony in hound = 16,900 gordo uw bond - 26000 paca adve, = + 600 Aine by, Ron. = 24-6000 ding FO mew =) eA fe dae to MUON = Vs: 12000 $4 ought gard Aor _covlui > $000 Sl parcored Wet nowy for caf. ed 1099 & lengit gods from pelurlri_ ba: 3000 ad. Vl pardoned, raoudi weed rena ie Aurerty foe easly me A commenued, turninens by awwuting es Sovorp _ Ks SDdO° 2: paurchantc builtin — er creda Lpurdorcd_gords { Paper,, i Date fom anal: Ra: 200,000 oe a yorw Me: Pruty Ieb$090 pa? 2000 win waly and werk ws Pv edi: to}. avla gave gov cary b>: AOL IA pee Litt || pola rah wey for wo &:SovO rod goods to _kawtie kd 400 0) || ereknel courtly pow a drenjeuy Ry Sd i tal wevetwed lnterest ow leaw (2s. Sov i AS: 4000 ypaid. salewy to Manger ies ; Lpakd vent ws- $000 i [fottdres sanle (oe Reweeheld Bepenne | i yerwnal wwe | pactencl dopants we ov) Cir note tushon, dieow afte vores bante be ee urn iby esrb fe Ts aS + eee fousctnee coypf tal nto burtnors 2S 09> Ee deported to Lamia oumounted to ba 26 000. 20-|| paid to komnown 2 @x0+ 4070 24 withdwew ovoney fem luerenk pfs fo hacek pete L oa Bs. 4d 090+ 2 rovtiocl pall aes E 24 || We wekurned gepds do Ram 2s €20 g 2s trode Mavawnk of $¢/ esto nop: 26 || 4hA goede $0 atta wubferk ts Feces ef eo es: coro ee een aod es feo — He ee ae [ell ean L _ | sagen i208 ea eo} purchored gonds prom mune aimounbed to al ka 19.099 (ditvount @ 0%). pothad i pet 3) a papergrid Date: / 7 Dw following Prpenres ome noule cent FOV VOMMtitt Ove Pe -eoro wld goods 9 sprataoly cnmenbeol to 20000 Cdtsvowt © 12*%fo) weeved wel wewwiid ow from Mon] wy & 1ove 63) withdnny caonw & 800 i $4) nold good po mey 10 000 35) Received gends rom Mary due te guality faues 35,000 Bs 21) The fellouting dncomes wen aecetied. for the eamab 2) tnberest on. copttel dywwilt [Link] &rto, 000 1 re} i ‘ ¢) Rent -$600 37) ue, wo Ab £10, ze) eid Lipton 910 by shesyw fore Has pushoonts vande ow «tan £Y| Roww patd Gwrrranre joreni uw ow Burak tues 25 pur thewdt ng Jnnbruatove E_ 200 + 40) tant apport bed, “Lato ante &_40 ovo: +1) tale ust Haduenon fron Bowls per offi wre 2 Sov0 3) towels givew ay chowtHes g 2000 49)! pnd te foleen over ky raw Or personal woe ae - I sachin vhevhed but? 2) Ke Lowgtst gords row. aren desnncsoedl * _ Shae opens cuwrent Afe— W | deported £ 1,60 00 saveln + HY natd goods tooo Baca — rohurned goods (dewmagdis to dtadt di 1000 Of reeat ned gud rehuurned y S fod}- 3 he overelned a dragane ferns cay fea & Ba bo ta fut netlabel aan hora . : Hw ee a Wl dvere fone iin senlO ote eS drow pron fers fer hewelvold stp % 10r 12) sold gends to kantther ¥ 10,000 diveitly paid sito bande Ble aS \ je trawwelliing taspunnes 10, OND 1 ie papergrid Date: Jato Gwat rows) Chsing utnueatmens done | | aL cals, Ofc ei al PO_tapibal Me (being bvaines stayed) | | WEB cask. ise | node He agro = | punitace Ae foe i Sidings fe 20000. debtors Ale ~ =~: PNA Gooo: ro Uredt vrs af, Crore tiger)” 20,000 70 10000 KS% + 50d! in VY 3 = d good debt 10. 000 ei O_pmitt ew sod | q£00 eet eS Rmere => asov x 2He 2950 | aber qd dobls E o tad Lbte -) povitiow Ruerve- Total copftal - pai 3) Ae ont LIRGILITLES Coppi bebe +0 Ov et) Nev PROFIT 1426 | owediters et cteiecn lS. ain Papergriq Date: / Li wai Zi pee 2021. Lalou reed pov the yor £ as < cages | a ! tqo 210 ° v. a fuent buwe, ene = dopreska bow S% - we | cag Mast I2¢00 F Rew 104 I2s0 fing stout, 3200 Hen ¢ ray 00 | ese for ¢ cretion ed aa “prole -0s0% I "yan 2022 +f wy 6061 S 120 | 19400 Lesl4o _ | 3260 g4+0- 14620 wer-saces [stl+ = Peeks [Eh ee irdhaaes Ca,400 -100 | i eer qupc_sold ed mronuferbar ng APU =) Wing oro oss PROF T aie © pel eg 9 Lubributt On. Meter vow late Pabergrig Date: perk op Tones ee rseo tized gatwtes [eo +200] Revert for Lowstfull de brta Pioe-aco) ‘= Rad debta general sajounes sh ba Aiovweunt allowed Swarrane [40-0] wioter vary [depreciation tof] : othe, Fu ves divrount recived PROFIT 920 i. / i 4 \ \ - \——\- 4 | aed aceite a ite ee ere nme Papergrid Date: ASSETS: cane nt Ban Zv0 + | 240 anes: 7250 j © peperrye for doukife. A patie ane RCO Motor re BxS0 ae ©) dupeeriakton (07 bas. | Sees. 5 3 aro } 6 a On ap 0} a - £oto. 1 4 21 S9S- tl np aug trtad balamie of ABC Ubel i. | a Kove 2022 boone hoe ee Date: ) i Pe 4 | ede f capital cm _} dvawtngs eee Sl, | i f vinioal wey, (ry $058 th BA flatle restvble love, | beatles sol :- I salen > $00 __ 2 ii 1, i. ! Bille payable Dhow fied ; 7. 209 4 | puree 4s00_ |” wages 40s ¥F Axscount revel vel » 7 V | sakertes zp. | J Vil antew bank showy (Auvestrvsnb ) Yow » 5 S ; = v1 Y| eee set tee Pomme gic cot) [5 cost of goo Papergrid Date: / “le 6 AvOUG Ga 0 ‘I i Pa purchases [450-0 - eno] ago. | : Wuyi ng eapenrer, . trod ee. Le, boring ato Ue + #060 | +150: Ras PROFIT L 3850 ke ofits bdmr” s sd Ming 9 ditributi | palates 4rwtonwve fae: Go} unkereat enw tal (67%) 2 Lo%/o) Cove BD) dap too) | | | | LIABILITIES capitet al — eto Nak preg St a ___ I] Tokad_ apt tel 16,546 ~ HED dareateg> — aoe | pa gD) Subkeerrot ow capital qo: = : | pital jase lee | wedteers [1900-69] geo | ~ | piUe payable lig0 7 | b = everdrabt iB ely ~. Labtiities SNe ae ee > assets - ‘S50 do saatininbee gs : O68 ~ cay: aw dank Se aes > Gis“ reretvable a mah a. | anions td j sds P| - deSokors. (Goon - 600-270) ms! ~~ butt i a a. | - k-) deprestobiow [zvo0- 200]. to%/o , 7 [presen er... Fp. 2 depreriahi ow [eo0- 90] ee. ‘4 H ald Annronne, a ry - daring kobe ee ’ fetal 29000 ) a . ; Tring subronrda —___-_ $22} zz Loo0 ise 69 i a) , oe papergrid i of piNse Doles / 1 particukoss Dron int See op! G See ee (con. 40,000 &00 200 60000 00" 1000: 18, 000° 13,00: £00 a [yeares [roaros Papergrig ee on the hothovot te dger balanrer of Mbnds, aa re ian and balawre Aheret > opernng tvile Av awingy ue pean Oper wont v= wager and galavten do nel fate far gael HE 750 § € 22s ae —uiroi d ty imo oatent “| 7 het et gl i> ae c J 4 : : a ae ot «eof ae bad dab aD waninbai” Papergrid Date: / ‘i ref SA pw deb y peor Drs Y es aloe, f 3 - sce ee ae bee - [125,000 | 1X¢,000 4 a opi 48,009 p ooo pat 4} \ ; ices a ie 4503 WA NET PURCHASES [eo ovo ¢ zovoe 7s] s3260 | oS ah peeote 13,800. losov0 3 ; |e © ebiu adn”, aching 2 Arstri bul 4 ; Aodow ier (2800 + woes) ‘ Bo | j eangerest ow bande Loaw | 100 ° a a o vont (2600 +200) ean Jali ow oly plant (1040) rood , DEN bod dobbs (peg - aco) = 1675- bad, bs 1soo: | 7680" snleT peor it fe 12, 860" “ Low of euerne. Robbors + 12 000° provision x iS Bad dob's « 1600" 1eeo x eye" od Bib, . 16,500 we — Craw neve) UPBLITIOS: capital, ko dveaot ngs areca TIA. a L B13S0. | | Pabergrig Dato: , RF O0 (2860 Gove: ASSETS» J at s| mn oa jelonk _maulht sory Clopme=I600) A | igo. ys Dl stove. | iat ve oy | s(ig ovo 1S00e ges) _ IS GBS. Toto paves « ing nase . Goer ed Sh _nakvad or ow ai"oee 2022: a yellowing are thy TE : a Papergrid L_-—— ° Date: ; | iC — aba Mevis icy Arvont ppd —— —— pet] 80,000 ‘arcu =a een] Sor seen o 2600, Pageant, as Teo yediters aS? bv. _ 12000. , fed £ 2o ore “ens f-82) __ da O00 » 7 _ 12600 tank pre tenanls 1000+ i i 1 \4¢, 000: te » 1 eS 0 0v0 Vniwounk (Ack tt) AW) Loee- Jl aguount Coredts) Creu) |, ee SF y Looo: | j EY ya hen. vebarn =a 1a Yt bout wh sade ovo genera vafermres ; 2200 jahourtes captiage 0 pardaats cae | Soo: ed por doudbfub Reb +f Pod dnd debb wyibten of xop: ; commahss( ow revetved : a i nto vin rand ad ow Sl pic 2022 meee AUOO ps. 300: do MLL dine “7 Pele ef ex 250 ase 4th sly bunen Lebdors \ a a So J (2) Mancfestur’ eS Date: | =) Lot Oy ale ald _ | Ne» gpeantng, atouk a : L& ) Jb) NET nas a - Cortes vv tt 4 ©) choytng atoae | ® | iT .) s ROSS PROF | coy s 0a abhive Ladin’, selling @ Adseribation datacin [2200 + 280] sum | u ECNUd=otA) | tooo. | a ~ spreviiew for dowbttul ADs CA00-600}. S0d: | [bad Lobb (Pod+600) . : Toa ond Pwrrane general sper) building ae furad ate 4 it) other dunremes =) ude i dirk vevrived : Yond brown tena Clovot 200) Lommhisi ow NET PROFIT luli bad ' abies —> 19600. Le oveK F Cl) cod deb —> boot : Sa 12, C09K 4” r . fo fa i papergrid Date, 1 1 gi Ae. gov: | 14722: _ (18600 - 600-100) : ae” Bees AAD 20, d00« { cow | 00: a Aya [ . wa | $4400: ’ a nh >» Paergrig Date: | Redeoaft the poll betel balunre ancl progr, siatonenk and bale ieee. LL Necone Denon Lapieal ood: “4 | pad &Od revolved | BS0+ co Jw divers ii neburn eubyeuds She naseo > Rant overdrahb iem|. a a | ens 366 4 _dslarie ro| e irede aprmner i. Lea hy howd Rome = eyuring _atoule W450: pa pergrid Date: beSt. 14690. is Ifo 27460 [27460 2 (2) ® ences [14,610 - +50] 14,240 Cort of gords sold - be apoalng ie |] © NET PURCHASES [ero -250] us20_ | Id) naanaforkouring ea porte 12970 270° Goss PROFIT RE a Z I mk Trailintien | — pilatenent — er eee [ppgede ee _stodcawent _whevetw the uo camer Propmntia p-dt bul Als gorle 4 ob lealente ont astablishad ant [patie edjenlents aa stsede.—tnsbietins’s — lable adjuntmente ao stupde tn clininals e an boo ap ho depovbts a shequry stn ean thy bank giv urdib to Mw wahow Pro chaquo to veabiged sim rho want Han Hag euaenaee vsti tp vowneaure 4 fa ante witty hab sw Wis carly bowl by furdo ov Aibyeree » “3 ie tynyus try teas non Laredo age irises bak: nk peseenkssl far peopl + Jean Bae ewe» " galanve Jounal abv Hoe cooly book -a),J | Me |) Eady wy Hee sjeamnsbeonke OS a | Se a ¢:| Snterest allowed feyite: Ran $ ~ || ranbers cvedttl leawbomnte cewek tf, > I aateret ow carenb awounbs Ts wtp, > IL wade ‘ Nee OLE by | etry wt not ba found in easly borle Jo, 4 dos Hae me ostomers oi wales te, + | Snierest ew overdrabt auch they Basle doves: with dinkerest ow Jenardralh or ofher any char outa ken ttl wok be recorded wiv Hee . sana bent ened tobeliys hist Moboneuwr ob chegroc and bills deporited for Ulett owt i ; Pra dhegtr ov Hille wayle Leportil toy thy owdymer to Me ban bor eplerckbow - mir 4 mafia shawewed by Kon wordy Uable to tu athe vantowey nha le bow, debited tis bale or soon on hy oleporited sw 5 AA - Hie OWA, to Linew Hae fark of 3 Afabewowr paliy. whew bank inborn 3 4 Avast te wily the blah Site boy nal conrad oe bec by egsrisk averdiaby. gro 60 Cant baw, Wty Abi b the amtriuer and uty enlyfer with not ke revordel E beek- | Note: 2 J d v while preparing eee the following petads to nit Galanwe ows Acbis x Wd odd Bugaa vowed” Buk not” "and wiveues Ng tf OLN payment by cwaternun to ban} xx Bale vw ican Bop) cheque voraed but wok deport ted | by cantor for _payrnonk_ AW the davomus revetired by tre | bane dtnorty | Ty wreng entry made tw pam bool, Curedit) ancl wry ewhry morals win oly boo. Céredits) LXKX cheque nbracd burt dS honoreah Pp Papergrid Date ) vpn tee pollowtng nf ovation, pepare 2 y putthalt ow akake mont Cees) for vm 7 pert due Jo mierte [asia pile saa book in be) (9400 1 pollewtug Keg were woyrdl dusing 9 me 1 yn matt “mrontiv to Applic | @ ued eee Se $0,d00 aed RSov0 40 000 ot weeny abn beunle =e /100, 279, 1¢0,000, 10,000 _bat- of. es Veo = | om set Hike nua vivounh to) £0,000 a Toudener deporired £ 2,70,000_ tothe bent — AivesBtay draw ng Mg meenitin ‘W galeron lew Sruerbvsila wedtted to bank, 40 FE t0000" ae rerelved —dtvidewk s ot ——— do epertiel directly te bast pai Look sul eo pemegeeet) 00 c re 5 K, Paberg,, ‘ > (+O + ee (=) * | chegyes redelved bul ; ducting a onskewar deport te 41,00, 00 [- 3 NG, * x ca A Wor) wh We yl bore (45-5 &) We. charges debtieds x en pass book >¢-) jer E100 cRarged by phe bon 1M yaids otve uty the ob cast book C=) d revetved and recorded Kn Eee 160 love y £00 pasar. for ® 101 900: ef. wide deowrsd Aurrtny the nent: (=) S0 200° pada a ont as uy dtreuty | 50,800 = | { 10,000 + J revetred and rerorded Sono v wok cbeoured ovo ; =i 3 ertted| &0 ov0 Merert ew Awetmenta verorded | Lo DDO: bwtve f i West Cran 2X3} | 814-00" | Paperg,:, | Dato i a row, the fethoutig. 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