FORMAT - TRADING ACCOUNT

12th BOOK KEEPING BY AJAYSANTHOSH MOURYA

Trading Account of (Name)............ for the year ending 31st March, .........
Dr.					Cr.
Particulars	Rs	Rs	Particulars	Rs	Rs
To Opening stock			By Sales	xxx
To Purchases	xxx		Less: Sales returns	xxx	xxx
Less: Purchases returns	xxx	xxx
To Wages	xxx		By Closing Stock		xxx
Add: Outstanding wages	xxx	xxx
To Factory rent
Less: Prepaid Factory rent
To Gross Profit c/d
(Transferred to Profit &
Loss A/c)
		xxx			xxx