Ledger account format

Ledger account
Ledger account

The process of condensing and classifying the articles done in the journal is called ledger account. In this the account of money – book is kept. In Khatavahi, all the transactions are written according to the account, in which there are two columns of debit and credit.

Ledger account format

Dr. Cr. 

DateParticularJ.Fgovernment officeDateParticularJ.Fgovernment office
ledger account format

1.    Date

In this, the date is written on which the date is soda.

2.    Particular

In this, accounting is done according to the relevant rules.

3.     Folio Journal

In this, the number is written on the page from which the ledger of the journal entry is made.

4.    Amount

In this, the amount is written, which is added to the debit while creating the ledger.

Ledger account format example

1-     Sudhir started business – 40000.

2-     Bought goods – 25000.

3-     Goods sold – 30000.

4-     Bought goods from Sohan – 18000.

5-     Sold goods to Ramesh – 20000.

6-     Gave cash to Sohan – 18000.

7- Cash received from Ramesh – 20000.

8- Bought cash goods from Dinesh – 19000.

9- Withdrawals for personal use – 500.

10- Bought goods from Dinesh – 17000.

11- Cash was given to Dinesh Rs. 16980, it got a discount of Rs. 20. Of

12- Salary given – 500.

Journal Entry Solved

DateParticularL/FAmt Dr.Office Cr.
01-04-021Cash  A/C                            Dr. Capital  A/ C                        Cr.140000  40000
02-04-021Purchase   A/C                     Dr. Cash    A/C                           Cr. 125000  25000
03-04-021Cash  A/C                             Dr. Sales   A/C                            Cr.130000  30000
04-04-021Purchase  A/C                       Dr. Sohan’s  A/C                        Cr.118000  18000
05-04-021Ramesh’s   A/C                    Dr. Sales   A/C                           Cr.120000  20000
06-04-021Sohan’s  A/C                        Dr. Cash  A/C                             Cr.118000  18000
07-04-021Cash   A/C                            Dr. Ramesh’s  A/C                     Cr.120000  20000
08-04-021Puchase   A/C                       Dr. Cash   A/C                            Cr.119000  19000
09-04-021Drawing   A/C                      Dr. Cash   A/C                            Cr.1500  500
10-04-021Purchase   A/C                      Dr. Dinesh’s  A/C                       Cr.117000  17000
11-04-021Dinesh’s   A/C                      Dr. Discount   A/C                     Cr. Cash   A/C                           Cr.117000  20 16980
12-04-021Salary   A/C                          Dr. Cash   A/C                            Cr.1500  500
Journal Entry

 Creating a Ledger from Journal Entry       

1. Cash A/C

DateParticularJ.Fgovernment officeDateParticularJ.Fgovernment office
01To Captial A/C To Salesh A/C To Ramesh’s A/C           Total Amount To Balance B/D 40000 30000 20000           90000 1002002 06 08 09 11 12By Purchase By Sohan’s A/C By Purchase A/C By Drawing A/C By Dinesh’s A/C By Salary   By Balance C/D Total Amount 25000 18000 19000 500 16980 500   10020 90000  
Cash A/C

                                       2. Capital A/C

 To Balance C/D   Total Amount40000   4000001By Cash A/C   Total Amount40000   40000
 Capital A/C

                                                 3 Purchase A/C

02 04 08 10To Cash A/C To Sohan’s A/C To Cash A/C To Dinesh’s A/C   Total Amount 25000 18000 19000 17000   79000 By Balance C/D         Total Amount 79000         79000
Purchase A/C

                                                          4 Sales A/C

 To Balance C/D     Total Amount 50000     5000003 05By Sales A/C By Ramesh’s A/C   Total Amount 30000 20000   50000
Sales A/C

                                                                         5 – Sohan’s A/C

06To Cash A/C   Total  Amount 18000   1800004By Purchase  A/C   Total Amount 18000   18000
Sohan’s A/C

                                                                         6- Ramesh’s A/C

05To Sales A/C   Total Amount 20000   2000007By Ramesh’s A/C   Total Amount 20000   20000
Ramesh’s A/C

                                                                         7- Drawing A/C

09To Cash A/C   Total Amount 500   500 By Balance C/D   Total Amount 500   500
Drawing A/C

                                                                         8- Dinesh’s  A/C

11 12To Discount A/C To Cash A/C   Total Amount 20 16980   1700010By Purchase A/C     Total Amount 17000     17000
Dinesh’s  A/C

                                                                         9- Discount  A/C

 To Balance C/D   Total Amount 20   2011By Dinesh’s A/C   Total Amount 20   20
Discount  A/C

                                                                         10- Salary A/C

12To Cash  A/C   Total Amount 500   500 By Balance B/D   Total Amount 500   500
 Salary A/C

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