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8/16/2019 Final Accounts of a Sole proprietorship business
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\ejsgi`e @berdidn@berd edytgidn edywgbrbwww.tejsgi`e`berdidn.ahoae``3 +95-77;;999=7;
http://www.takshilalearning.com/http://www.takshilalearning.com/
8/16/2019 Final Accounts of a Sole proprietorship business
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FIDEDAIE@ Q\E\BOBD\Q HF E
QH@B []H[]IB\H]QGI[( Quooerizidn)
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Fidedaie` stetbobdts erb tgb @est stenb ! tgb Eaaudtidn [rabss
Fro \rie` "e`edab (`ist ! e`` B#$bdsbs %Idaobs % Essbts &
`ie"i`itibs)% !ide` E'as erb $rb$erb
\rie` *e`edab + i,ib idt t- $erts
\reidn & [&@ E'a *e`edab Qgbbt
(Quooer. ! e`` Idaobs'b#$bdsbs) (Quooer. ! Essbts'@ie"i`itibs)
([r,ibs Dbt rbsu`t) ([r,ibs Eaauou`etb !idedaie` $sitid)
Ahdabpt
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Fide` Eaaudts ! e s`b $r$ribtrsgi$ adabrd ( *usidbss ! e Qidn`b -dbr)
\reidn Idustribs Oedu!eaturidn Idustribs
\relidn E/a Me`edab Qgbbt
Oedufeaturidn E/a
(e`dn -itg \reidn% [&@ E'a & *e`edab sgbbt)
[&@ E/a
Dtb + Fide` eaaudts ! Ao$edibs & [ertdbrsgi$ -i`` "b isaussb
sb$eretb`.
Ahvbrenb
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[rb$erb ". oedufeaturidn idlustribs (Ad,brsid ! re-
oetbrie` idt Fidisgb /s)"b!rb $rb$eretid ! \reidn%
[&@ E'a
E Dhoide` E/a (rbars e`` tgb oedu!eaturidn b#$bdsbs `i;b
]e- oetbrie` Adsuob% 5enbs% Oedu!eaturidn b#$bdsbs)
[r,ibs tgb thte` Ahst hf nhhls prhluabl- tredsfbrrbl th
\relidn E/a
E`s ae``b es =Ast ! [ruatid1 E'a
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Quooerizb e`` tgb Doide` Eaaudts
[briia stetbobdts'Idaob Qtetbobdt'Qtetbobdt ! [r!it & @ss
Oetagidn & Eaarue` [ridai$`b is dbbb t "b !``-b
Adsists e`` tgb rb,bdub rbabi$ts(idaobs) &
b#$bditurbs(b#$bdsbs)
\reidn E'a [&@ E'a
(Adsists 2irbat tredseatids (idirbat b#$bdsbs & idaobs)
! ns)
\reidn ! "!@ #aah$dt
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sg-s tgb $bretidn $br!roedab ! tgb "usidbss
Idaobs & b#$bdsbs irbat`. rb`etidn t tgb ns'$bretids ! tgb
"usidbss
(2irbat Idaobs & B#$bdsbs)
Fr e Dd Oedu!eaturidn adabrd% tgb irbat b#$bdsbs rb`etidn t ns
aob id treidn Eaaudt (`i;b 5enbs)
\gis ni,bs tgb /rss [r!it'@ss (s$bai!iae``. !ro \reidn !
/s'Id,bdtr.)
\reidn #%a
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8/16/2019 Final Accounts of a Sole proprietorship business
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Fro [uragesbs+ rba,bre"`b te#bs'utibs $ei erb t "b buatb
(Abd,et Arbit+ Aurrbdt Essbt)
Fro Qe`bs+ Idirbat te#(Qe`bs \e#) rba,brb !ro austobr is t "b
ida`ub ( $e.e"`b t /,t>Aurrbdt @ie"i`it.)
Es $br EQ>7% tgb irbat b#$bdsbs+ tgb b#$bdsbs !r "ridnidn tgb
ns t tgbir !eatr. `aetid ed oe;idn tgbo oer;bte"`b
(!idisgb ns)
bn Aerrienb id-ers% !rbingt% -enbs% idsuredab% $-br & !ub`% bta
'htbs-\reidn #%a
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\reidn Eaaudt 2r\ H$bdidn Id,bdtr. Eaaudt
\ [uragesbs Eaaudt
\ 5enbs Eaaudt
\ 2irbat b#$bdsbs
Qe`bs Eaaudt 2r
A`sidn Id,bdtr. Eaaudt 2r
\ \reidn Eaaudt
\reidn Eaaudt 2r\ [& @ Eaaudt [&@ E'a 2r
(\r! ! /rss [r!it) \ \reidn E'a
(\r! ! /rss @ss)
A`hsidn (dtribs-\reidn #%a
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(/s Q` et Q[) (/s Q` et Ast)
Qe`bs Ahst hf nhhls Qh`l
Nrhss [rhfit
Ahst hf nhhls Qh`l !p" Qtha# $ Dbt [uragesbs $ %irbat
'pbdsbs ( A`hsidn Qtha#
E9ustb [uragesbs + Dbt $uragesbs 3 H$ Qta; : A` Qta;
Qta; \urd,br ]eti(id tiobs) + AH/Q'E,n Qta;
/rss [r!it ]eti + /['Qe`bs 0?44
\relidn )b`etihds* Ahst+ Qe`bs + [rhfit,
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/[ 8enb% dbbs t "b rb,ib-b + d Qe`bs r Hd Ast
I! ni,bd d e "esb% -giag is dt e,ei`e"`b% t "b ae`au`etb d tgbr
"esb
Essuob tgb "esb ! /[ 8enb es ?44
& arrbs$didn`. ae`au`etb tgb tgbr "esb
f N[ is ."; hd Qe`bs5 Qe`bs =11+ N[ ."+ Ahst*A!NQ,
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/rss [r!it'@ss id \reidn E'a is \reds!brrb t [&@
]bars tgb "usidbss b#$bdsbs & idaobs dt irbat`. rb`etb t
ns'$bretids(Idirbat B#$bdsbs'Idaobs)
\gb b#$bdsbs ! [&@ aed "b aetbnrizb es
Eoidistreti,b% Fidedab% 2b$rbaietid % Qb``idn & 2istri"utid
b#$bdsbs
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[brsde` b#$bdsbs(2re-idns) sgu` dt "b ida`ub% t "b
buatb !ro Ae$ite` E'a (2b"itb)
I! Idaob(Ar Qib) B#$bdsbs(2r Qib)+ Dbt [r!it
Dbt @ss i! ,iab ,brse
Dbt [r!it + Eb t Ae$ite` E'a (Arbitb)
Dbt @ss + 2buatb !ro Ae$ite` E'a (2b"itb)
"rht ! @hss #%a
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"ertia$`ers #oh$dt
"ertia$`ers #oh$dt
\ /rss @ss "'
Oedenbobdt b'pbdsbs\ Qe`eribs\ H!!iab rbdt% retbs ed te#bs\ \b`b$gdb agernbs\ [stenb ed tb`bnreos\ IdsuredabOeidtbdedab b'pbdsbs
\ ]b$eirs ed rbdb-e`s\ 2b$rbaietidQb``idn edl listri6utihd b'pbdsbs+\ Aerrienb ut-ers\ *e b"ts\ [r,isid !r "e b"ts\ Qb``idn aooissid
>idedaie` b'pbdsbs\ *ed; agernbsE6dhroe` ̀ hssbs\ @ss d se`b ! oeagidbr.\ @ss d se`b ! id,bstobdt\ Dbt [r!it (treds!brrb t Ae$ite` E'a)(*e`edaidn Finurb)
*. /rss [r!it "'
!tgbr idahob*. 2isaudt rbabi,b*. Aooissid rbabi,bDhd-trelidn idahob*. *ed; idtbrbst*. ]bdt ! $r$brt. `bt>ut
*. 2i,ibd !ro sgerbsE6dhroe` neids*. [r!it d se`b !oeagidbr.*. Dbt @ss (treds!brrb tAe$ite` E'a) (*e`edaidn
Finurb)
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[&@ E/a %r" [&@ E/a %r"
\h Qe`eribs E/a \h Aepite` E/a
\h )bdt E/a *Dbt [rhfit,- Ar" Me`edab
\h dtbrbst E/a
\h !tgbr 'pbdsbs E/a
*tbos-lb6itbl,Aepite` E/a %r"
\h [&@ E/a
%isahudt )babi7bl E/a %r" *Dbt @hss- %r" Me`edab,
Mel lb6ts )bah7brbl E/a %r"
\h [&@ E/a*tbos- Arblitbl,
A`hsidn (dtribs
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\gis is tgb `est stetbobdt t "b $rb$erb id tgb Eaaudtidn
[rabss'Fide` Eaaudts
*Dht ed E/a,
E [hidt Qtetbobdt *lbpiats tgb eaauou`etbl fidedaie` phsitihd
hf tgb 6usidbss sidab stertidn,
9[hsitihd Qtetbobdt/ Qtetbobdt hf effeirs3
=E Qtetbobdt -giag sbts ut tgb essbts & `ie"i`itibs ! e !iro r ed
idstitutid es et e abrteid etb1
,e`edab *gbbt
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\gis $r,ibs tgb Eaaudtidn BMuetid
=Essbts : @ie6i`itibs $ Aepite` *!0dbr?s b4uit8)1
B,br. \redseatid u`tioetb`. e!!bat tgb *e`edab Qgbbt
Adab$ts usb id *'Q + 9Kisthriae` Ahst & Qbperetb 6usidbss
bdtit83
\gis ida`ubs tgb "e`edabs ! rbe` & $brsde` eaaudts.
,e`edab *gbbt
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d-d es = Oersge``idn ! *e`edab Qgbbt1
Id @iMuiit. Hrbr
(Qgrt tbro essbts+
besi`. "b ad,brtb idt aesg
t @dn tbro essbts)
[broedbdab rbr
(@dn tbro essbts t @iMui essbts)
Dtb + /bdbre``. tgb [broedbdab rbr is usb
#rrednbobdt h ,e`edab*gbbt
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@iei`itibs #oh$dt #ssbts #oh$dt
Aepite`
E + Dbt $r!it @bss + 2re-idns
@hdn tbro @heds\bro @eds@eds d ortnenbsAurrbdt @ie6i`itibs
Hutstedidn b#$bdsbs*ed; ,brre!t
Qudr. arbitrs*i``s $e.e"`b[rh7isihd
[r,isid !r te#etid
\edni6`b >i'bl essbts
@ed ed "ui`idn[`edt ed oeagidbr.
Furditurb ed !i#turbsdtedni6`b >i'bl Essbts
/-i``[etbdtsd7bstobdts
Aurrbdt Essbts
Qta; Qudr. b"trsId,bstobdts*i``s rbabi,e"`bAesg et "ed; Aesg id ged
&hroet /id "broedbdabhrbr