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What are the 3 Basic Rules in Accounting.
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Answer Posted / visheshwer pratap singh
there are mainly 2 types of a/c
1 - PERSONAL A/C
2- IMPERSONAL A/C
1- personal a/c-
debit the reciever & credit the giver
2-IMPERSONAL A/C- there are two types of a/c
[A] real a/c-
debit what comes in & credit what goes out
[B] nominal a/c-
debit all losses and exp. & credit all incoms and
gains
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hdn Systems Pvt. Ltd., manufactures a consumer durable which passes through two processes M and N. From the following details prepare necessary process ledger accounts bringing out clearly the cost of the product at each stage. Process ‘M’ Process ‘N’ Materials (Rs.) 30,000 3,000 Labour (Rs.) 10,000 12,000 Overheads (Rs.) 7,000 8,600 Input (units) 20,000 17,500 Normal loss 10% 4% Scrap value of loss (per unit) Re. 1.00 Rs. 2.00 There is no opening or closing W-I-P or stock at processes. Final output from the process ‘N’ was 17,000 units
