सर्वप्रथम किसी व्यापारी द्वारा अपने व्यावसायिक लेन-देन के लिए जर्नल बनाया जाता है जर्नल के आधार पर खाता तैयार किया जाता है तथा खाते के आधार पर परीक्षा सूची (Trial balance ) तैयार किये जाते हैं तथा परीक्षा सूची के आधार पर अंतिम लेखा (Final Account ) बनाया जाता है
अंतिम लेखा तैयार करने का मुख्य उद्देश्य यह ज्ञात करना होता है की पूरे वर्ष के अंतर्गत व्यापार मे लाभ हुआ है या हानि
अंतिम लेखा के अंतर्गत दो खाते तैयार किये जाते हैं -
(1)व्यापारिक खाता (Trading Account ) इसे हम निर्माण खाता भी कह सकते हैं ।
(2)लाभ-हानि खाता (Profit & Loss Account )
What is trading and P/L Acount
(1)व्यापारिक खाता :व्यापारिक खाता के अंतर्गत मुख्यतया उन सभी खर्चों को दिखलाया जाता है जो प्रत्यक्ष रूप से वस्तुओं के उत्पादन से संबंधित होते हैं।
(2)लाभ -हानि खाता : लाभ-हानि खाता के अंतर्गत कार्यालय संबंधित सम्पूर्ण खर्चों को दिखलाया जाता हैं तथा लाभ - हानि खाता के अंतर्गत ही समायोजन का प्रयोग किया जाता हैं ।
Trading Account
| Particulars | Amount | Particulars | Amount |
| To Opening stock To Purchase Less:Purchase return To Wages To Carriage To Carriage in wards To Carriage on Purchase To Freight To Cartage To Coal ,Gas and water To Factory Lighting and heating To Motive Power To Dirty and clearing To Hawlege To Royalty To Gas and Fuels वैसे सभी खर्चा जिसमे कारखाना शब्द लगा हुआ है, उसे हम Trading Account के Dr. भाग मे लिखेंगे | By Sales Less:Sales Return By Closing Stock |
Profit & Loss Account
| Particulars | Amount | Particulars | Amount |
| To Salary To Office expenses To Rent, Rates and Tax To Discount allowed To Commission To Travelling expenses To Stable expenses To Interest To Insurance premium To Repairs To Advertisement To Postage and Telegram To Printing and Stationary To Legal expenses To Audit fees To Interest on loan To Trade expenses To Bad debts To Carriage outward To Carriage on sales To Interest on bankoverdraft To Bank charge To Telephone and electric charges To Depreciation To Directors fees To Interest on capital To Sales tax To Income tax To Management expenses | By Commission Received By Discount Received By Interest Received By Income from investment By Interest on Government security By Interest on bank deposit By Apprentice premium |
Balance Sheet
| Capital and Liabilities | Amount | Assets and Properties | Amount |
| Capital Add:Net profit Add:Interest on capital Less:Net Loss Less:Drawing Creditors Bills payable Loan Loan on Mortgage Bank Loan Bank overdraft Outstanding expenses Prepaid Income | Cash in hand Cash at bank Debtors Land and building Plant and Machinery Furniture and Fixtures Bills receivables Good will Office equipment Horses and carts Motor, Truck Work in progress Loose Tools Patent sight Stores and Spare parts Lease land factory or, Free hold factory Closing Stock Prepaid expenses Out standing income |
 |
| Final Account |
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