Accounting is very easy to understand. This tutorial is design for them who does not know about accounting or has limited accounting knowledge. We have described it with hands on example. After viewing this students or business man can understand how reports look like and what important information can bring by structural accounting system. At the end we have shown, how to generate reports using accounting software.

1. Prepared by
cloud-aps.com Team
info@cloud-aps.com ,
ashim.sikder@gmail.com
www.cloud-aps.com
www.cloudsolution-limited.com
Accounting Learning Tutorial.
Personal or Company Accounts
Copyright®: Cloud Solution Limited under Creative Commons

2. Index
1. Introduction
2. Why accounting data are keep for business management
3. List of Accounting Reports
4. Chart of Accounts
5. Transactions (Voucher Entry)
6. How Reports looks after transactions
7. How to manage all things in software very easily
8. Registration to Software
9. Step by Step guide to use accounting software

3. Introduction
We shall try to give a basic idea how accounting
system works and generate necessary reports
Type of Accounting according business category
• Personal Accounting
• Basic Company Accounting
• Trading Company Accounting (who has product
buy and sale function including separate supplier and client list with
whom company manage credit transaction)

4. Introduction
In this tutorial we shall give focus-
• Only on Personal or Basic Company Accounting
– First we shall make understand basic accounting
– Then we shall show you how to accounting done using
software
• For Trading Company Accounting we have
another tutorial [Link goes here…]

5. Why people keep accounting information?
• To get summary report of Money IN or
Money OUT, profit, income, expense,
asset, liability
• Non structural or un-professional
accounting data can not give necessary
reports. It is very difficult to generate a
summery reports that are essential to get
idea about business overall status .

6. List of Accounting Reports
People keep accounting records structural way –
to get following Reports
• Ledger Report (for Get Cash book, Bank book, Account
Receivable, Account Payable)
• Expense Report
• Income Report
• Asset & Liability Report
• Profit & Loss Report (for find out profit of
business)
• Balance Sheet Report (for get overall business
status like asset, liability, current period profit or loss etc.)

7. Accounting Reports
• Now let us see how these accounting reports
look like
– Ledger
– Expense Statement
– Trial Balance
– Profit or Loss Report
– Balance Sheet

8. Ledger Report Ledger can be any account
head like Cash, Bank, Acc.
Receivable, Acc. Payable

9. Income/Expense Statement
Expense Statement for
particular Date Range

10. Trial Balance Report
From 01/06/14 to 05/06/14
Account Head Name
Previous
Balance
Dr Cr Dr - Cr Current Balance
Asset .00 .00 .00
-- Cash in Hand .00 3,40,000.00 3,35,650.00 4,350.00 4,350.00
-- Receivable Acc. .00 30,000.00 .00 30,000.00 30,000.00
-- Bank .00 .00 .00
----- Test Bank-1 .00 2,20,250.00 45,000.00 1,75,250.00 1,75,250.00
-- Fixed Asset .00 .00 .00
----- Furnitures & Fixer .00 45,000.00 .00 45,000.00 45,000.00
----- Computer & Electronics .00 .00 .00
Liability .00 .00 .00
-- Payable Acc. .00 .00 .00
-- Adjustment .00 .00 .00
-- Loan .00 .00 .00
----- Director Fund .00 .00 2,00,000.00 <2,00,000.00> <2,00,000.00>
Income .00 .00 .00
-- Sales/Service/Salary Income .00 .00 1,40,000.00 <1,40,000.00> <1,40,000.00>
-- Others Income .00 .00 .00
-- Bank Interest Income .00 .00 250.00 <250.00> <250.00>
Expense .00 .00 .00
-- Office Accesories Purchase .00 15,000.00 .00 15,000.00 15,000.00
-- Office Expense .00 650.00 .00 650.00 650.00
-- Employee Salary .00 70,000.00 .00 70,000.00 70,000.00
Total - 7,20,900.00 7,20,900.00 - -

11. Profit & Loss Report
Profit & Loss Report
Calculate only current date
range calculation

12. Balance Sheet Report
Asset & Liability account head
balance carry from starting to
date. But date range calculate
current period profit or Loss

13. Chart of Accounts
Chart of Account is the main part of accounting
system. It is called Account Head. Ledger are
created with account head. This account head
define the structure of accounting system
There are two types of account head. Type-1:
“Group” does not participate in transaction.
Type-2: “Transactional” participate in
transaction

14. Chart of Accounts
Professional or structural accounting system
have 4 category of chart of accounts
A. Asset
B. Liability
C. Income
D. Expense
Asset &
Liability will
generate
Balance Sheet
Income &
Expense will
generate
Profit or Loss

15. Chart of Accounts
Let us see some sample of standard chart of
account of category 4
Company to Company or Person to Person it will
be different. But 4 main category must have.
People may generate more subcategory under
this 4 category.

16. Asset
Account Head Name
Account
Head Id
Parent Id Type Is Transactional
Asset (1000) 1000 - A Group
-- Cash in Hand (1001) 1001 1000 A Transactional
-- Receivable Acc. (1002) 1002 1000 A Transactional
-- Bank (1100) 1100 1000 A Group
----- Test Bank-1 (1101) 1101 1100 A Transactional
-- Fixed Asset (1200) 1200 1000 A Group
----- Furnitures & Fixer (1201) 1201 1200 A Transactional
----- Computer & Electronics (1202) 1202 1200 A Transactional
Here “Is Transactional” column has
“Group” or “Transactional”. Only
Transactional account head can
participate in transaction, Group is
only for categorize the account head

17. Liability
Account Head Name
Account
Head Id
Parent Id Type Is Transactional
Liability (2000) 2000 - L Group
-- Payable Acc. (2002) 2002 2000 L Transactional
-- Adjustment (2003) 2003 2000 L Transactional
-- Loan (2100) 2100 2000 L Group
----- Director Fund (2101) 2101 2100 L Transactional

18. Income
Account Head Name
Account
Head Id
Parent Id Type Is Transactional
Income (3000) 3000 - I Group
-- Sales/Service/Salary Income (3001) 3001 3000 I Transactional
-- Others Income (3002) 3002 3000 I Transactional
-- Bank Interest Income (3003) 3003 3000 I Transactional

19. Expense
Account Head Name
Account
Head Id
Parent Id Type Is Transactional
Expense (4000) 4000 - E Group
-- Office Accesories Purchase (4001) 4001 4000 E Transactional
-- Office Expense (4002) 4002 4000 E Transactional
-- Employee Salary (4003) 4003 4000 E Transactional

20. Chart of Account (together 4 types)
Account Head Name Head ID Parent ID Type Is Transactional?
Asset (1000) 1000 - A Group
-- Cash in Hand (1001) 1001 1000 A Transactional
-- Receivable Acc. (1002) 1002 1000 A Transactional
-- Bank (1100) 1100 1000 A Group
----- Test Bank-1 (1101) 1101 1100 A Transactional
-- Fixed Asset (1200) 1200 1000 A Group
----- Furnitures & Fixer (1201) 1201 1200 A Transactional
----- Computer & Electronics (1202) 1202 1200 A Transactional
Liability (2000) 2000 - L Group
-- Payable Acc. (2002) 2002 2000 L Transactional
-- Adjustment (2003) 2003 2000 L Transactional
-- Loan (2100) 2100 2000 L Group
----- Director Fund (2101) 2101 2100 L Transactional
Income (3000) 3000 - I Group
-- Sales/Service/Salary Income (3001) 3001 3000 I Transactional
-- Others Income (3002) 3002 3000 I Transactional
-- Bank Interest Income (3003) 3003 3000 I Transactional
Expense (4000) 4000 - E Group
-- Office Accesories Purchase (4001) 4001 4000 E Transactional
-- Office Expense (4002) 4002 4000 E Transactional
-- Employee Salary (4003) 4003 4000 E Transactional
Asset
Liability
Income
Expense

21. Understanding of Transaction
using Voucher Entry
Now we shall try to insert some accounting
transaction for better understand
• Let us define 10 standard transactions we shall enter voucher and will see
how this transactions generate ledgers, balance and different reports-
• In next slide we have 10 transactions

22. 10 sample Transactions
• Transaction-1:
Company owner investment amount 2,00,000 from Director Fund
• Transaction-2:
Now Company pay amount 30,000 for office room advance from cash and the amount will be returnable
when rent agreement end.
• Transaction-3:
Company pay amount 15,000 for office stationary from cash.
• Transaction-4:
Company deposit amount 1,20,000 to Bank-1 from cash.
• Transaction-5:
• Company Purchase Furniture & Fixer of amount 60,000 from Bank Cheque 8765432.
• Transaction-6:
Company Get service income of amount 1,40,000 to Cash
• Transaction-7:
Company Paid Salary to employee of amount 70,000 from Cash
• Transaction-8:
Company Bank Give interest of amount 250 to Bank-1
• Transaction-9:
Company Expenses misc purpose of amount 650 from Cash
• Transaction-10:
Company Deposit of amount 1,00,000 to Bank from Cash

23. Transctions
Now we shall try to insert some accounting
transaction for better understand like.
Transaction-1:
Company owner investment amount 2,00,000 from Director Fund
The transaction will be
From Account “Director Fund” To Account “Cash” of amount 2,00,000 at
date 01/06/14
After this transaction trial balance should show like next page

24. Trial Balance
From 01/06/14 to 05/06/14
Account Head Name
Prev
Balance Dr Cr Dr - Cr
Current
Balance
Asset .00 .00 .00
-- Cash in Hand .00 2,00,000.00 .00 2,00,000.00 2,00,000.00
-- Receivable Acc. .00 .00 .00
-- Bank .00 .00 .00
----- Test Bank-1 .00 .00 .00
-- Fixed Asset .00 .00 .00
----- Furnitures & Fixer .00 .00 .00
----- Computer & Electronics .00 .00 .00
Liability .00 .00 .00
-- Payable Acc. .00 .00 .00
-- Adjustment .00 .00 .00
-- Loan .00 .00 .00
----- Director Fund .00 .00 2,00,000.00<2,00,000.00><2,00,000.00>
Income .00 .00 .00
-- Sales/Service/Salary Income .00 .00 .00
-- Others Income .00 .00 .00
-- Bank Interest Income .00 .00 .00
Expense .00 .00 .00
-- Office Accesories Purchase .00 .00 .00
-- Office Expense .00 .00 .00
-- Employee Salary .00 .00 .00
Total - 2,00,000.00 2,00,000.00 - -

25. Tips/Trics
Any Accounting transaction happened with two
account head-
For avoid accounting complexity we shall use From and To Account Head
instead Dr., Cr.
From Account Head: (Balance Decrease)
&
To Account Head: (Balance Increase)
Here balance transfer “From Account Head” to “To Account Head” , Let us
say a transaction happened From Cash To Office Expense of amount
150. Where “Cash” has balance 500 and “Office Expense” has balance
100. After transaction Cash head balance will decrease of amount 150
and new balance will be 350; “Office Expense” ledger head balance will
increase of amount 150 and new balance will be 250

26. Tips/Trics
• Asset & Expense type account head balance
– normally remain positive & it show like 350
• Liability & Income type account head balance
– normally remain negative & in accounting system it show
in angle bracket <250>
[In general Balance = Dr. – Cr.]

27. Transctions
Transaction-2:
Now Company pay amount 30,000 for office room advance from cash
and the amount will be returnable when rent agreement end.
The transaction will be -
From Account “Cash” To Account “Receivable Acc.” of amount
30,000 at date 01/06/14

28. Transctions
Transaction-3:
Company pay amount 15,000 for office stationary from cash.
The transaction will be -
From Account “Cash” To Account “Office Accesories Purchase” of
amount 15,000 at date 02/06/14

29. Transctions
Transaction-4:
Company deposit amount 1,20,000 to Bank-1 from cash.
The transaction will be -
From Account “Cash” To Account “Bank-1” of amount 1,20,000 at date
02/06/14
After this transaction trial balance should show like next page

30. Trial Balance
From 01/06/14 to 05/06/14
Account Head Name
Prev
Balance
Dr Cr Dr - Cr
Current
Balance
Asset .00 .00 .00
-- Cash in Hand .00 2,00,000.00 1,65,000.00 35,000.00 35,000.00
-- Receivable Acc. .00 30,000.00 .00 30,000.00 30,000.00
-- Bank .00 .00 .00
----- Test Bank-1 .00 1,20,000.00 .00 1,20,000.00 1,20,000.00
-- Fixed Asset .00 .00 .00
----- Furnitures & Fixer .00 .00 .00
----- Computer & Electronics .00 .00 .00
Liability .00 .00 .00
-- Payable Acc. .00 .00 .00
-- Adjustment .00 .00 .00
-- Loan .00 .00 .00
----- Director Fund .00 .00 2,00,000.00 <2,00,000.00> <2,00,000.00>
Income .00 .00 .00
-- Sales/Service/Salary Income .00 .00 .00
-- Others Income .00 .00 .00
-- Bank Interest Income .00 .00 .00
Expense .00 .00 .00
-- Office Accesories Purchase .00 15,000.00 .00 15,000.00 15,000.00
-- Office Expense .00 .00 .00
-- Employee Salary .00 .00 .00
Total - 3,65,000.00 3,65,000.00 - -

31. Transctions
Transaction-5:
Company Purchase Furniture & Fixer of amount 60,000 from Bank
Cheque 8765432.
The transaction will be -
From Account “Bank-1” To Account “Furniture & Fixer” of amount
45,000 at date 03/06/14 (This is asset, since we get money when sale it)
After this transaction trial balance should show like next page

32. Transctions
Transaction-6:
Company Get service income of amount 1,40,000 to Cash
The transaction will be -
From Account “Service Income” To Account “Cash” of amount 1,40,000
at date 03/06/14

33. Transctions
Transaction-7:
Company Paid Salary to employee of amount 70,000 from Cash
The transaction will be -
From Account “Cash” To Account “Employee Salary” of amount 70,000
at date 04/06/14

34. Transctions
Transaction-8:
Company Bank Give interest of amount 250 to Bank-1
The transaction will be -
From Account “Interest Income” To Account “Bank-1” of amount 250 at
date 04/06/14

35. Transctions
Transaction-9:
Company Expenses misc purpose of amount 650 from Cash
The transaction will be -
From Account “Cash” To Account “Office Expense” of amount 650 at
date 05/06/14

36. Transctions
Transaction-10:
Company Deposit of amount 1,00,000 to Bank from Cash
The transaction will be -
From Account “Cash” To Account “Bank-1” of amount 1,00,000 at date
05/06/14
After this transaction trial balance should show like next page

37. Trial Balance
From 01/06/14 to 05/06/14
Account Head Name
Previous
Balance
Dr Cr Dr - Cr
Current
Balance
Asset .00 .00 .00
-- Cash in Hand .00 3,40,000.00 3,35,650.00 4,350.00 4,350.00
-- Receivable Acc. .00 30,000.00 .00 30,000.00 30,000.00
-- Bank .00 .00 .00
----- Test Bank-1 .00 2,20,250.00 45,000.00 1,75,250.00 1,75,250.00
-- Fixed Asset .00 .00 .00
----- Furnitures & Fixer .00 45,000.00 .00 45,000.00 45,000.00
----- Computer & Electronics .00 .00 .00
Liability .00 .00 .00
-- Payable Acc. .00 .00 .00
-- Adjustment .00 .00 .00
-- Loan .00 .00 .00
----- Director Fund .00 .00 2,00,000.00 <2,00,000.00> <2,00,000.00>
Income .00 .00 .00
-- Sales/Service/Salary Income .00 .00 1,40,000.00 <1,40,000.00> <1,40,000.00>
-- Others Income .00 .00 .00
-- Bank Interest Income .00 .00 250.00 <250.00> <250.00>
Expense .00 .00 .00
-- Office Accesories Purchase .00 15,000.00 .00 15,000.00 15,000.00
-- Office Expense .00 650.00 .00 650.00 650.00
-- Employee Salary .00 70,000.00 .00 70,000.00 70,000.00
Total - 7,20,900.00 7,20,900.00 - -

38. Others Reports
• Now let us see the other repots look like
according to the given 10 Transactions

39. Cash Ledger

40. Bank Ledger

43. Summery
• Hope you have got the clear picture how
accounting records are keep in structural way
• And How the standard reports are generated
with the transactions
Now we shall see how software can do all things
very easily from one voucher entry form

44. Prepared by
cloud-aps.com Team
info@cloud-aps.com
ashin.sikder@gmail.com
www.cloud-aps.com
www.cloudsolution-limited.com
Online Cloud Based Accounting Software
Version-1
Copyright® Cloud Solution Limited under Creative Commons
Web Version www.cloud-aps.com ; Mobile Version: http://m.cloud-aps.com

45. Index
• Step-1 : Signup/Create Account
• Step-2 : Create Chart of Account
• Step-3 : Report Head Setting
• Step-4 : PL & Balance Sheet Head Settings
• Step-5 : Voucher Entry & Print Voucher Slip
• Step-6 : Printer setup
• Step-7 : Wrong Entered Voucher correction/Remove
• Step-8 : Reports View
• Step-11 : Administrative Setting

46. Application Access
1. Using any standard web browser (Mozilla
Firefox, Crome, Safari, Opera) go to
https://cloud-aps.com
From Mobile or Tab :
http://m.cloud-aps.com
2. A page will come like bellow page-

47. Signup (www.cloud-aps.com)

48. Registration
1. Click on the “Register 4 Trial” or “Registration” link, a page
will come like bellow-
2. Fill up form, providing email, password
3. Select “CloudAccounts” Module.
4. An email will be sent and you will be forward to login to
Accounting Login Page

49. Login Accounting System
1. Go to https://cloud-aps.com/apex/f?p=910
2. In Log In page provide user name and password and click on “Log In”
3. If you forget password click on “Forget Password” to recover password
in your email address.
4. After Login, you will get the picture like next page

50. Login Accounting System
1. After sign in you will get the picture like bellow

51. Quick Start Guide
1. Now you can follow quick start guide from Step-1 to Step-
6 or onward. Most of the setting are done for you by
default.
2. At Home page in quick start guide click on Chart of
Account Add/Edit link
3. You will see default chart of accounts already set for you
(if not you shall have to create). Now you can edit or create new
account head
4. To create new chart account head click on “Create”
button a page will come like bellow slide

52. Chart of Account
1. At Home page in quick start guide click on Chart of
Account Add/Edit link
2. You will see default chart of accounts already set for you
(if not you shall have to create). Now you can edit or create new
account head
3. You can also double check that all are ok for your
company or personal need.
4. To create new chart account head click on “Create”
button a page will come like bellow slide

53. Chart of Account Creation

54. Create Chart of Account
• Let us say we want to create a bank account head name “Citi Bank” under
a group head “Bank”
• Now select: Parent = “Bank”, Account Head ID = “1107”, Account Head
Name = “Citi Bank”, Account Head Type = “Asset”, Is Transactional =
“Transactional”, Is Active = Checked
• Now click on “Create” button. And Its done
• This way one by one account will be created and finally should looks like
next slide
• Note: Is Transactional = “Group” is not usable in transaction, means a
group account head can not show in voucher entry form, It uses only in
report page for grouping purpose
• Note: Account Type: A=Asset, L=Liability, I=Income, E=Expense

55. Chart of Accounts (together 4 Category)
Account Head Name Head ID Parent ID Type Is Transactional?
Asset (1000) 1000 - A Group
-- Cash in Hand (1001) 1001 1000 A Transactional
-- Receivable Acc. (1002) 1002 1000 A Transactional
-- Bank (1100) 1100 1000 A Group
----- Test Bank-1 (1101) 1101 1100 A Transactional
-- Fixed Asset (1200) 1200 1000 A Group
----- Furnitures & Fixer (1201) 1201 1200 A Transactional
----- Computer & Electronics (1202) 1202 1200 A Transactional
Liability (2000) 2000 - L Group
-- Payable Acc. (2002) 2002 2000 L Transactional
-- Adjustment (2003) 2003 2000 L Transactional
-- Loan (2100) 2100 2000 L Group
----- Director Fund (2101) 2101 2100 L Transactional
Income (3000) 3000 - I Group
-- Sales/Service/Salary Income (3001) 3001 3000 I Transactional
-- Others Income (3002) 3002 3000 I Transactional
-- Bank Interest Income (3003) 3003 3000 I Transactional
Expense (4000) 4000 - E Group
-- Office Accesories Purchase (4001) 4001 4000 E Transactional
-- Office Expense (4002) 4002 4000 E Transactional
-- Employee Salary (4003) 4003 4000 E Transactional
Asset
Liability
Income
Expense

56. Voucher Entry
1. At home page click on “Voucher Entry”
2. A page will appear like bellow: fill up the field [Hints are given next
slide]

57. Voucher Entry & Print
1. Now select “Voucher Type”, according your transaction nature
2. Select “From Account” and “To Account”, “Transaction Date”, “Amount”
3. Set “Is Complete” checked for finalize transaction. (Or you can unchecked for
temporary posting. Temporary posing goes to pending list. From there you can edit or delete the transaction. It
will not reflect on reports)
4. At bottom panel you can enter “Bill No”, “Bank Name”, “Description” and
other information for reference.
5. After fill up the form click on “Create” button, you will see a link “Print
Voucher Slip”. Click here to get print able report like next slide
6. To print the report click on the icon like
7. You can change the browse print setup (example given after next slide)

58. Voucher Report

59. Print
Setting

60. Voucher Entry Correction
1. After wrong voucher entry you can create another voucher reverse entry
to correct it. (We recommend it because it is traceable in futures)
2. You can also remove the wrong voucher if you have authentication
permission to remove the voucher
3. From Home page click on “All Transaction”,
4. Now click on “Action” then click “Select Column”, now select “Remove”
text from left panel and bring it to right panel, Now click “Apply”

61. Voucher Entry Correction
1. You will find a “Remove” link at right side of the report
2. Now find your expected voucher need to be remove and click on the
“Remove” link
3. A new page will be appear, If you have permission to access this page
then you can remove the voucher, otherwise only super admin can
remove this voucher.
4. Now click on “Remove Voucher” and finally confirm the remove action.

62. Reports View
1. At Home page Report section you will find the report
link of -
• Ledger
• Trial Balance
• Expense Statement
• Income Statement
• Profit or Loss Report
• Balance Sheet
Click on the link and give a date range to find expected
reports

63. Report Head Setting
1. When you click on the print button at top left print icon ( ), a
heading will appear, You can change “Report Head”as per your
company need.
2. To Add/Edit Report Head Setting at home page click on “Report Head
Setup”
3. Go to setting , select module , head name and fill head value . You will
get report head which is used in the top of any page .

64. PL & Balance Sheet Head Setting
1. To generate “Profit & Loss Account” and “Balance Sheet” report you need to
setup 4 top head like “Income”, “Expense”, “Asset” and “Liability” . By default it
has been set for you. If it is not configure correctly then report will not show
exactly
2. To configure setting, at home page click on “PL/Balance Sheet Head Setting”
3. It should show like bellow page, if 4 items not showing perfectly, click Edit link
or “Create” button for add new row.

65. Administrative Setting
1. Our all cloud based online applications are integrated as module basis.
You can manage all users, module access security, Page access security
from central ERP Control Panel https://cloud-aps.com/apex/f?p=901
2. After log in to this module you will get user manual link at left bottom
corner.
3. With the given help manual you can be able to manage all administrative
task.

66. Administrative Setting
1. Our all cloud applications are integrated as module basis. You can
manage all users, module access security, Page access security from
central ERP Control Panel https://cloud-aps.com/apex/f?p=901
2. After log in to this module you will get user manual link at left bottom
corner.
3. With the given help manual you can be able to manage all administrative
task.

67. Thank You
info@cloud-aps.com
ashin.sikder@gmail.com
+88 01976 003 001, +88 01976 002 001
www.cloud-aps.com
www.cloudsolution-limited.com