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Introduction to

Computerized
Accounting
Faizan Ahmed facebook.com/ pakifa
“Accounting is a tool or a

language use for recording
your business transaction”

Faizan Ahmed facebook.com/ pakifa
Collection of Transaction

Record in Journal

Post to Ledger
Preparation of Trail
Balance
Preparation of Balance
Sheet
Faizan Ahmed facebook.com/ pakifa
Cash invest in business 10000
Purchase 15000
Purchase on account 20000

Sales 55000
Pay to vendor
Faizan Ahmed facebook.com/ pakifa
General Journal
S.No

Particular

Debit

Cash

Rs10,000
Capital

1

Credit

Rs10,000

To record cash invest in business
Purchase

Rs15,000
Cash

2

Rs15,000

To record purchase on cash
Purchase

Rs20,000
Account Payable

3

Rs20,000

To record purchase on account
Cash

Rs55,000
Sales

4

Rs55,000

to record sales on cash
Account Payable
5

Rs20,000
Cash

Rs20,000

To record pay cash
Rs120,000

Rs120,000

Faizan Ahmed facebook.com/ pakifa
Cash
Rs
10,000.00

Rs
15,000.00

Rs15,000

Rs
Rs025,000.00
Rs25,000
Rs10,000

Rs15,000
Rs25,000

Faizan Ahmed facebook.com/ pakifa
Cash

Capital

Rs 10,000.00

Rs10,000

Rs 15,000.00

Rs 25,000.00

Rs15,000

Rs25,000

Rs0

Rs15,000

Rs25,000

Rs10,000 Rs10,000

Rs0

Rs10,000

Rs10,000

Rs10,000

Rs10,000

0

10000

Purchase

Account Payable

Rs 15,000.00
Rs 20,000.00

0

0

Faizan Ahmed facebook.com/ pakifa
S.No

Trial Balance

1 Cash
2 Capital

Debit

Credit

Rs10,000
10000

3 Purchase
4 Account Payable
Rs10,000 Rs10,000
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Faizan Ahmed facebook.com/ pakifa
Computerized
Compute
er
Faizan Ahmed facebook.com/ pakifa
Compute

Faizan Ahmed facebook.com/ pakifa
er
What is

Computerized
Accounting
Faizan Ahmed facebook.com/ pakifa

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computerized accounting