Proforma of Capital Account

Proforma of Capital Account

Company Name

CAPITAL ACCOUNT

For the Year Ended 31/03/2016 (01/04/2016 To 31/03/2017)

Dr. Cr.

Particulars	Amount	Particulars	Amount
To Withdrawal, for House hold Exp. And Personal Exp. To LIC and Med claim etc. To Closing Balance (Transfer to Balance Sheet)	XXXX XXXX XXXX	By Opening Balance By Net Profit By Capital Introduce For Example - Gift Received Related By Closing Balance (Transfer to Balance Sheet)	XXXX XXXX XXXX XXXX
Total Amount	XXXXX	Total Amount	XXXXX

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MEANING OF ACCOUNTING

MEANING OF ACCOUNTING The committee on terminology set up by the American institute of certified public accountants formulated the following definition of accounting in 1961. Accounting is the art of recording, classifying and summarizing in significant manner and in terms of money, transactions and events which are in part at least, of financial character and interpreting the result thereof. As per this definition accounting is simply an art of record keeping. The process of accounting start by first identifying the events and transaction which are of financial character and then be recorded in the books of account. This recording is done in journal or subsidiary books, also known as primary books. Every good record keeping system includes suitable classification of transaction and events as well as their summarization for ready reference. After the transaction and events are recorded, they are transferred to secondary books i.e. ledger. In ledger transactions and event...

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