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RULES OF DOUBLE ENTRY SYSTEM PERSONAL A/C - DR. THE DEBTOR                                           CR. THE CREDITOR REAL A/C - DR. WHAT COMES IN                                 CR. WHAT GOES OUT  NOMINAL A/C -  DR. ALL EXPENSES AND LOSSES                                           CR. ALL INCOMES AND GAINS  PRACTICAL QUESTIONS CASH BORROWED FROM KAPIL RS. 10,000 CASH A/c  TO KAPIL  MONEY LENT TO SACHIN RS. 2,000 SACHIN A/c TO CASH A/c FURNITURE PURCHASED RS. 1,000 FURNITURE A/c TO CASH A/c GOODS PURCHASED RS. 3,000 PURCHASES A/c TO CASH A/c SALARY PAID TO VERU RS. 500 SALARY A/c TO CASH A/c ...

TRIAL BALANCE  TRIAL BALANCE IS A STATEMENT IN WHICH ALL THE BALANCES OF DIFFERENT ACCOUNTS ARE SHOWN . SOME OF THE BALANCES COULD BE OF DEBIT SIDE WHEREAS OTHER'S MIGHT BE OF CREDIT SIDE . SINCE OUR ACCOUNTING IS BASED ON DOUBLE ENTRY SYSTEM . THEREFORE THE TOTAL OF DEBIT BALANCES MUST BE EQUAL TO THE TOTAL OF CREDIT BALANCES.  (ASSETS/EXPENSES/LOSSES              ARE WRITTEN ON DEBIT SIDE) (LIABILITIES/PROFITS/INCOMES      ARE WRITTEN ON CREDIT SIDE) BANK LOAN (LIABILITY) INVESTMENT (ASSETS) INTEREST ON  BANK LOAN (EXPENSE) DEBTORS (ASSETS) CREDITORS (LIABILITY) INTEREST ON INVESTMENT (INCOME) B/R (ASSETS) B/P(LIABILITY) BUILDING(ASSET) PLANT AND MACHINERY (ASSETS) CASH (ASSETS) BANK OVERDRAFT (LIABILITY) INTEREST ON BANK OVERDRAFT (EXPENSE) PURCHASES (EXPENSE)I PURCHASE RETURN(GAINS) SALES (INCOME) SALES RETURN (EXPENSE) CARRIAGE (EXPENSE) FREIGHT (EXPENSE) WAGES (EXPENSE) ...

DOUBLE ENTRY SYSTEM FOUNDED IN 1494 BY LUCAS PACIOLI CLASSIFICATION OF ACCOUNTS UNDER DOUBLE ENTRY SYSTEM PERSONAL ACCOUNT  THE ACCOUNTS ARE OPENED UNDER THE NAME OF INDIVIDUAL FIRM,COMPANY,INDIVIDUAL ETC. EX : OUR CREDITOR MR.X , MR X IS CONSIDERED AS A PERSONAL ACCOUNT. (WHENEVER A TRANSACTION HAS TRANSACTIONS RELATED TO DEBT OR CREDIT THEN THE PERSON/ORGANISATION WHO HAS GIVEN US OR LENT MONEY THEN THAT PERSON/ORGANISATION IS TREATED AS PERSONAL ACCOUNT) RULE: DEBIT THE RECEIVER CREDIT THE GIVER  REAL ACCOUNT REAL ACCOUNTS ARE ALL THE ASSETS EXCEPT DEBTORS WHICH CAN BE CONVERTED TO CASH  RULE: DEBIT WHAT COMES IN  CREDIT WHAT GOES OUT  NOMINAL ACCOUNT NOMINAL ACCOUNT ARE THOSE ACCOUNT WHICH ARE RELATED TO EXPENSE,LOSSES AND INCOME,PROFIT. RULE: DEBIT ALL EXPENSE AND LOSSES CREDIT ALL INCOMES AND GAINS 

CLASSIFICATION OF ASSETS ON THE BASIS OF CONVERTIBILITY TO CASH  FIXED ASSETS: THE ASSETS WHICH ARE PURCHASED OR ACQUIRED FOR LONG TERM USES. EX: BUILDING,PLANT,MACHINERY,FURNITURE ETC. CURRENT ASSETS; THE ASSETS WHICH ARE ALREADY IN THE FORM OF CASH OR WHICH CAN BE CONVERTED INTO CASH WITHIN A YEAR. EX: CASH,DEBTORS,BANK BALANCE,CLOSING STOCK ETC.. ON THE BASIS OF PHYSICAL EXISTENCE TANGIBLE : EX: BUILDING,PLANT,MACHINERY,CASH INTANGIBLE: EX: GOODWILL,PATENT,COPYRIGHT

OBJECTIVES OF ACCOUNTING To keep the systematic record To settle down the disputes For the proper classification of various heads To ascertain the profit and loss of the year  For the decision making To communicate the necessary information to various users To know the financial position of the year For the comparative study of : Intra firm comparision Inter firm comparision RECEIPTS INFLOW OF CASH REVENUE NATURED CAPITAL NATURED ACCOUNTING CONCEPTS MONEY MEASUREMENT CONCEPT  GOING CONCERN CONCEPT  SEPARATE ENTITY  ACCOUNTING PERIOD CONCEPT  DUAL ASPECT CONCEPT/ACCOUNTING EQUATION CONCEPT OF CONSERVATISM/CONCEPT OF PRUDENCE MATCHING CONCEPT/ACCRUAL CONCEPT MATERIALITY CONCEPT  CONCEPT OF FULL DISCLOSURE  COST CONCEPT/HISTORICAL COST CONCEPT CONCEPT OF TIMELINESS CONCEPT OF REVENUE RECOGNITION  CONCEPT OF SUBSTANCE OVERFORM CONCEPT OF CONSISTENCY

ACCOUNTING It is an art of recording,classifying and summarising the financial natured transactions and events in such a way. So as to get the meaningful information in future. VARIOUS TERMS COMMONLY USED IN ACCOUNTING  CAPITAL: It refers to the amount invested by the proprietor into the business DRAWINGS :  Amount kept by the proprietor for the personal purpose or any amount withdrawn by the proprietor from the business for personal use  GOODS : The commodity in which we deal on regular basis. The types are : Purchase A/c Sales A/c Purchase return A/c Sales return A/c

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LIST OF PROGRAMS #include<stdio.h> #include<conio.h> void main() { int i,j; int a[100][100],sum=0,sum2=0,no2,no3,no; clrscr(); printf("enter rows and columns of 1st array:- \n "); scanf("%d",&no); scanf("%d",&no2); no3=no-1; if(no==no2) { printf("ENTER NUMBERS IN ARRAY \n"); for(i=0;i<no;i++) for(j=0;j<no2;j++)  { fflush(stdin); scanf("%d",&a[i][j]);  } printf("ENTERED ARRAY \n"); for(i=0;i<no;i++)    { for(j=0;j<no2;j++) printf("\t %d",a[i][j]); printf("\n");     } for(i=0;i<no;i++) sum+=a[i][i]; for(i=0;i<no;i++) sum2+=a[i][no3-1]; printf("\nSUM OF LEFT DIAGONAL %d",sum); printf("\nSUM OF RIGHT DIAGONAL %d",sum2); } else printf("WRONG INPUT"); getch(); } LIST OF PROGRAMS