Tally Ledger,s LEDGER 1. Advertisement 2. Appreciation 3. Apprentice Premium 4. Advance 5. Bills Payble 6. Bills Receivable 7. Bad Debts 8.

Buildings 9. Bank Overdraft 10. Business Premises 11. Bank Charges 12. Capital 13. Cash at bank 14. Cash in hand 15. Creditors 16. Carriage 17. Carriage & freight 18. Commission 19. Car Expenses 20. Coal gas & water 21. Charity 22. Carriage Inward 23. Carriage Outward 24. Carriage on Purchase 25. Carriage on Sales 26. Drawings 27. Debtors 28. Depreciation 29. Discount Allowed 30. Discount 31. Furniture 32. Furniture & fitting 33. Furniture & fixtures 34. Fixture & fitting 35. Fuel & Power 36. Freehold Premises 37. Factory Rent 38. Fire Insurance 39. Freight Inward 40. Freight Outward 41. General Expenses 42. Goodwill 43. Horse & cast 44. Interest 45. Insurance 46. Invertment 47. Loan 48. Legal charge 49. Land & Buildings 50. Leaschold Premises 51. Light water 52. Loose tools

UNDER Indirect Expenses Indirect Income Indirect Income Current Assets Current Libilities Current Assets Indirect Expenses Fixed Assets Bank O/D A/c Fixed Assets Indirect Expenses Capital Account Bank Account Cash in hand Sundry Creditors Direct Expenses Direct Expenses Indirect Expenses Indirect Expenses Direct Expenses Indirect Expenses Direct Expenses Indirect Expenses Direct Expenses Indirect Expenses Capital Sundry Debtors Indirect Expenses Indirect Expenses Indirect Expenses Fixed Assets Fixed Assets Fixed Assets Fixed Assets Direct Expenses Fixed Assets Indirect Expenses Indirect Expenses Direct Expenses Indirect Expenses Indirect Expenses Fixed Assets Fixed Assets Indirect Expenses Indirect Expenses Fixed Assets Loan (Liabilities) Indirect Expenses Fixed Assets Fixed Assets Direct Expenses Fixed Assets

DR/CR Dr. Cr. Cr. Dr. Cr. Dr. Dr. Dr. Cr. Dr. Dr. Cr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr.

53. Loan on martage Loan (Liabilities) 54. Machinery Fixed Assets 55. Motor Vehicles Fixed Assets 56. Motor ven Fixed Assets 57. Outstanding Current Lobilities 58. Office Expanses Indirect Expenses 59. Office Salaries Indirect Expenses 60. Office Sales Indirect Expenses 61. Office furniture Fixed Assets 62. Premises Fixed Assets 63. Postage Indirect Expenses 64. Discount Cr./Recevied Indirect Income 65. Purchase Purchase Account 66. Plant and Machinery Fixed Assets 67. Prepaid Current Assets 68. Plant & fixtures Fixed Assets 69. Printing & stationery Indirect Expenses 70. Purchase Return Purchase Account 71. Repair Indirect Expenses 72. Rent Indirect Expenses 73. Return Outward Purchase Account 74. Return Inward Sales Account 75. Rent and Taxes Indirect Expenses 76. Reserve Reserve & Surplus 77. Rent Cr./ Received Indirect Income 78. Rent from Tanants Indirect Income 79. Sales Sales Account 80. Salaries Indirect Expenses 81. Stock Stock in hand 82. Sundry Debtors` Sundry Debtors 83. Sundry Creditors Sundry Creditors 84. Sales Return Sales Account 85. Stores Consumed Purchase Account 86. Secured loan Loan (Liabilities) 87. Sales tex Indirect Expenses 88. Trade Expenses Indirect Expenses 89. Tools Fixed Assets 90. Taxes and Insurance Indirect Expenses 91. Trade charges Indirect Expenses 92. Telephone Indirect Expenses 93. Travelling Expenses Indirect Expenses 94. Unpaid (unpaid) Current Liabilities 95. Unexpired Current Assets 96. Wages Direct Expenses 97. Interest Cr./Recived Indirect Income 98. Establishment Expenses Indirect Expenses 99. Manufacturing Expenses Direct Expenses 100. Mative Power , Hea. & Ligh.-Direct Expenses 101. Provision for bad Debts----Indirect Expenses

Cr. Dr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Dr. Cr. Dr. Dr. Cr. Dr. Dr. Dr. Cr. Cr. Cr. Dr. Dr. Dr. Cr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Cr. Dr. Dr. Cr. Dr. Dr. Dr. Dr.