Format of Final Accounts

Pro forma of Trading Account
In the Books of _______________ and __________
Trading Account for the year ended 31st March, ______________
Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Opening Stock


By Sales
(-) Sales Return
(-) Return Inwards


To Purchases
(-) Purchase Return.
(-) Return Outwards


By Goods destroyed by Fire


To Wages


By Goods Distributed as Free Samples


To Productive Wages


By Goods withdrawn by partners for personal use


To Manufacturing Wages


By Goods lost by theft


To Wages and Salaries


By Closing Stock


To Works Manager's Salary


By Gross Profit C/d


To Carriage





To Carriage Inwards





To Carriage on Purchases





To Factory Expenses





To Factory Insurance





To Factory Rent





To Factory Lighting





To Factory Salary





To Import Duty





To Octroi and Cartage





To Customs charges





To Freight





To dock dues charges





To Gas, Coal, Water, Fuel and Power





To Motive Power





To Royalty





To Royalty on Purchases





To Manufacturing Expenses





To Trade Expenses





To Heating and Lighting





To Gross Profit C/d









Pro forma of Profit and Loss Account
Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Gross Loss b/d


By Gross Profit b/d


To Salaries


By Commission Received


To Salaries and Wages


By Commission Earned


To Unproductive Wages


By Discount Received


To Non – Productive Wages


By Discount Earned


To Office Expenses


By Interest Received


To Rent


By Interest Earned


To Office Rent


By Income from other sources


To Rent , Rates & Taxes


By Bad debts recovered


To Lighting


By Provisions for Discount on Creditors


To Office Lighting


By Dividends Received


To Electricity Charges


By Miscellaneous Incomes


To Insurance


By Sundry Incomes


To Postage and Telegrams


By Rent Received


To Loss on Sale of Assets


By Profit on Sale of Assets


To Loss on Sale of Investments


By Profit on Sale of Investments


To Interest on Partners' Capitals


By Interest on Partners' Drawings


To Telephone and Fax Charges


By O.R.D.D.


To Bad Debts


(-) Bad Debts


(+) F.B.D.


(-) F.B.D.


(+) N.R.D.D.


(-) N.R.D.D.


(-) O.R.D.D.





To Courier Charges


By Net Loss C/d


To Printing & Stationery





To Legal Expenses





To Trade Expenses





To Sales Tax





To Repairs and Renewals





To Audit Fees





To Depreciation





To Sundry Expenses





To General Expenses





To Miscellaneous Expenses





To Provident Fund Contribution





To Travelling Expenses





To Conveyance Expenses





To Commission & Allowances





To Brokerage





To Carriage Outwards





To Carriage on Sales





To Storage Charges





To Warehouse Charges





To Godown Charges





To Packing Expenses





To Packing Charges





To Advertisement Expenses





To Delivery Van Charges





to Export Duties





To Bank Charges





To Entertainment Charges





To Interest Paid





To Discount allowed on Debtors





To Discount on Bills





To Provisions for Discount on Debtors





To Net Loss by Fire





To Net  Loss by Theft





To Donations





To Charity





To Professional Charges





To General Reserve (Transfer)





To Interest on loans





To Net Profit C/d












Pro forma of Balance Sheet

Liabilities
Rs.
Rs.
Assets
Rs.
Rs.
Partners' Capital A/c


Goodwill


Partners' Current A/c


Patents & Patterns


General Reserve


Trade Marks


Reserve Fund


Copyrights


Provident Fund
(+) Interest on Provident fund Investments (if any)


Freehold Property


Loan from Partners


Leasehold Property


Loan from Bank


Premises


Bank Overdraft


Land & Building


Sundry Creditors


Plant & Machinery


Bills Payable


Delivery Van


Outstanding Expenses


Motor Vehicle


Income received in Advance


Furniture





Fixtures





Office Equipments





Loose Tools





Investments





Provident Fund Investments





Interest Accrued on Investments





Loans (given)





Sundry Debtors





Stock of Stationery





Stock of Postal Stamps





Closing Stock





Bills Receivable





Insurance Claim Receivable





Cash in Hand





Cash at Bank





Prepaid expenses





Incomes Receivables





Partners' Current Account