1. Format of Accounts in Class XI
Accountancy
Format of Accounts in Class XI
Books of Accounts
The financial records, ledgers and journals that make up the accounts of a company. A company's books of account, or "books", represent the financial memory of the company, and are crucial for continuity, decision-making, analysis of company performance, and ensuring regulatory compliance.

2. Format of Accounts Voucher Transaction Voucher Transaction Voucher
Name of Firm :
Voucher No :
Date :
Debit account :
Credit account :
Amount (Rs.) :
Narration :
Authorised By : Prepared By :

3. Format of Accounts Voucher Debit Voucher Name of Firm :
Voucher No : Date :
Credit Account :
Amount :
Debit Accounts
S. No.
Code
Account Name
Amount
Rs.
Narration (i.e. Explanation)
Authorised By : Prepared By :

4. Format of Accounts Voucher Credit Voucher Name of Firm :
Voucher No : Date :
Debit Account :
Amount :
Credit Accounts
S. No.
Code
Account Name
Amount
Rs.
Narration (i.e. Explanation)
Authorised By : Prepared By :

5. Format of Accounts Voucher Journal Voucher Name of Firm :
Voucher No : Date :
Debit Entries
S. No.
Code
Account Name
Amount
Rs.
Narration (i.e. Explanation)
Credit Entries
S. No.
Code
Account Name
Amount
Rs.
Narration (i.e. Explanation)
Authorised By : Prepared By :

6. Format of Accounts Journal Format of Journal Dr. Cr. Date Particulars
Amount

7. Format of ledger account
Format of Accounts
Ledger
Format of ledger account
Dr.
Cr.
Date
Particulars LF
Amount

8. Format of Accounts Cash Book Single Column Cash Book Dr. Cr. Date
Particulars LF
Amount
Dr.
Double Column Cash Book
Cr.
Date
Particulars LF
Cash
Bank

9. Format of Accounts Cash Book Petty Cash Book Dr. Cr. Cash Received
Date
Particulars
Voucher
No.
Amount
Paid
Analysis of Payments
Rs. Rs
Postage
Telephone
Conveyance
Mis.

10. Accounts from Incomplete records
Format of Accounts
Accounts from Incomplete records
Statement of Affairs
Statement of Affairs as at ––
Liabilities
Amount
Rs.
Assets
Bills payable
Creditors
Outstanding expenses
Capital (balancing figure)*
Land and Building
Machinery
Furniture
Stock
Debtors
Cash and Bank
Prepaid expenses
xxx x
xxxx

11. Statement of Profit and Loss
Statement of Profit or Loss for the year ended
Particulars
Amount
Rs.
Capital as at the end of year (computed from statement of affairs as at the end of year)
Add Drawings during the year
Less Additional capital introduced during the year
Adjusted capital at the end of year
Less Capital as at the beginning of year (computed from statement of affairs as at the beginning of year)
Profit or Loss made during the year
.....
(.....) *
* Positive balance shows profit and Negative balance shows Loss

12. Format of Total Creditors A/C
Date
Particulars
J.F.
Amount
Rs.
Cash paid
Bank
(cheques issued)
Bills payable
(bills accepted)
Discount received
Purchases return
Balance c/d
....
Balance b/d
Bank (cheques
dishonoured)
(bills dishonoured)
Credit purchases
xxxxxxx

13. Format of Total Debtors A/C
Date
Particulars
J.F.
Amount
Rs.
Balance b/d
Bills receivable
(bills dishonoured)
Bank (cheque
dishonored)
Credit sales
(balancing figure)
....
Cash
(cash received)
received)
Discount allowed
Bad debts
Sales return
(bills received)
Balance c/d
xxx

14. Format of Total Bills Payables A/C
Total Bills Payable A/c
Format of Total Bills Payables A/C
Date
Particulars
J.F.
Amount
Rs.
Bank
(bills matured)
Sundry creditors
(bills dishonoured)
Balance c/d
....
Balance b/d
(bills accepted)
xxx

15. Format of Total Bills Receivables A/C
Total Bills Receivable A/c
Format of Total Bills Receivables A/C
Date
Particulars
J.F
Amount
Rs.
J.F.
Balance b/d
Sundry debtors
(bills received)
....
Bank
(bills honored)
(bills dishonored)
Balance c/d
xxx