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The document presents a detailed ledger for Fresh Start Grocery, consisting of 21 accounts with transactions recorded in a tabular format. Each account includes columns for Debit, Credit, and Balance, showcasing financial activities such as sales, expenses, and income. The layout provides a comprehensive overview of the company's financial status as of various dates.

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priyanipanchal
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8 views5 pages

Untitled Document

The document presents a detailed ledger for Fresh Start Grocery, consisting of 21 accounts with transactions recorded in a tabular format. Each account includes columns for Debit, Credit, and Balance, showcasing financial activities such as sales, expenses, and income. The layout provides a comprehensive overview of the company's financial status as of various dates.

Uploaded by

priyanipanchal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Certainly!

Here is the list of **21 ledger accounts** for Fresh Start Grocery, displayed in a
**tabular format** with separate columns for **Debit**, **Credit**, and **Balance**.

---

### **1. Cash Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|------------------------|---------------|----------------|-------------------|
| 01-Jan | Opening Capital | 10,00,000 | | 10,00,000 |
| 02-Jan | Sale of Groceries | 4,00,000 | | 14,00,000 |
| 05-Jan | Loan Received | 1,50,000 | | 15,50,000 |
| 10-Jan | Marketing Expenses | | 50,000 | 15,00,000 |
| 15-Jan | Advertising Expenses | | 1,00,000 | 14,00,000 |
| 20-Jan | Community Event | | 50,000 | 13,50,000 |
| 25-Jan | Salaries Paid | | 50,000 | 13,00,000 |
| 01-Feb | Utilities Paid | | 30,000 | 12,70,000 |
| 05-Feb | Technology Expenses | | 15,000 | 12,55,000 |
| 15-Feb | Miscellaneous Expenses | | 2,00,000 | 10,55,000 |
| 25-Feb | Cash Sales | 5,000 | | 10,60,000 |
| 20-Apr | Other Income Received | 30,000 | | 10,90,000 |
| 30-Apr | Profit for the Year | 1,00,000 | | 11,90,000 |

---

### **2. Inventory Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|-------------------------|---------------|----------------|-------------------|
| 02-Jan | Purchase of Inventory | 4,00,000 | | 4,00,000 |
| 15-Jan | Goods Sold | | 2,00,000 | 2,00,000 |
| 25-Jan | Purchase More Inventory | 3,00,000 | | 5,00,000 |
| 10-Feb | Returned Goods | | 10,000 | 4,90,000 |

---

### **3. Accounts Payable**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 05-Jan | Purchase on Credit | | 4,00,000 | 4,00,000 |
| 15-Jan | Payment to Supplier | 2,00,000 | | 2,00,000 |
| 25-Jan | Purchase on Credit | | 3,00,000 | 5,00,000 |
| 10-Feb | Payment to Supplier | 1,00,000 | | 4,00,000 |

---

### **4. Owner’s Equity Account**


| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |
|--------------|----------------------------|---------------|----------------|-------------------|
| 01-Jan | Investment by Owner | | 10,00,000 | 10,00,000 |
| 31-Jan | Owner's Draw | 1,00,000 | | 9,00,000 |
| 30-Apr | Profit for the Year | | 1,00,000 | 10,00,000 |

---

### **5. Capital Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|----------------------------|---------------|----------------|-------------------|
| 01-Jan | Owner’s Initial Investment | | 10,00,000 | 10,00,000 |
| 31-Jan | Owner’s Draw | 1,00,000 | | 9,00,000 |

---

### **6. Equipment Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 01-Jan | Purchase of Equipment | 2,00,000 | | 2,00,000 |
| 15-Mar | Equipment Repairs | 20,000 | | 2,20,000 |

---

### **7. Revenue (Sales) Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 02-Jan | Sale of Groceries | | 4,00,000 | 4,00,000 |
| 25-Feb | Cash Sales | | 5,000 | 4,05,000 |

---

### **8. Marketing Expenses Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 10-Jan | Marketing Expenses Paid | 50,000 | | 50,000 |
| 01-Feb | Advertising Expenses Paid | 1,00,000 | | 1,50,000 |

---

### **9. Community Event Expenses Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 20-Jan | Community Event Expenses | 50,000 | | 50,000 |

---

### **10. Salaries Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 25-Jan | Salaries Paid | 50,000 | | 50,000 |

---

### **11. Utilities Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 01-Feb | Utilities Paid | 30,000 | | 30,000 |

---

### **12. Technology Expenses Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 05-Feb | Technology Expenses Paid | 15,000 | | 15,000 |

---

### **13. Miscellaneous Expenses Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 15-Feb | Miscellaneous Expenses | 2,00,000 | | 2,00,000 |

---

### **14. Other Income Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 20-Apr | Other Income Received | | 30,000 | 30,000 |

---

### **15. Loan Payable Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 05-Jan | Received Loan | | 1,50,000 | 1,50,000 |
| 01-Feb | Loan Repayment | 50,000 | | 1,00,000 |

---

### **16. Advertising Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 15-Jan | Advertising Expenses Paid | 1,00,000 | | 1,00,000 |

---

### **17. Accounts Receivable**

**Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 15-Jan | Amount Receivable from Sale | 50,000 | | 50,000 |

---

### **18. Rent Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 01-Mar | Rent for Store | 30,000 | | 30,000 |

---

### **19. Interest Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 01-Apr | Interest on Loan | 10,000 | | 10,000 |

---

### **20. Supplies Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 01-Feb | Supplies Purchased | 20,000 | | 20,000 |

---
### **21. Depreciation Expense Account**

| **Date** | **Particulars** | **Debit (₹)** | **Credit (₹)** | **Balance (₹)** |


|--------------|---------------------------|---------------|----------------|-------------------|
| 31-Mar | Depreciation on Equipment | 40,000 | | 40,000 |

---

This layout includes all **21 ledger accounts**, each with separate columns for **Debit**,
**Credit**, and **Balance**, providing a clear view of each transaction and account balance.

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