Trial Balance of National Traders/Chart of Accounts of National Traders | Tally erp9

Given below is Trial Balance of National Traders extracted from the Books of Accounts at the close business on March 31, 2010.


                                      Trial Balance

Particulars		Debit	Credit
Bank Account		35000
Deposit Account		40000
Petty Cash		500
Opening Stock		286150
Sundry Dedtors(Total)		57300
Compu Care Systems	5400
Data Link Technologies	26000
Spectrum Computers	12400
Supreme Computers	13500
Buildings		75000
Buildings Accum Deprm			8000
Office Equipment		25000
Office equip Accum Deprn			4500
Tax D educted at Source			4780
Sales tax			13600
Sundry Creditors(Total)			156000
Challenger Systems	65650
Horizon Enterprises	44750
Silveplus Computers	45600
Mutual Trust Loan
Equity Cap0ital
Pofil & Loss A/c
Total		518950	518950

The Chart of Accounts to be prepared is based on the above Trial Balance of  National Traders. This is assist you in understanding the classification of ledgers. To help you, each account has been marked as: 

• P - Pre-defined Tally.ERP 9 Group(no action)
• L - Ledger account required
• NG - New Group required
• NPG - NEW Primary Group required

Chart of Accounts of National Traders 
1. Capital Accounts as appearing in the Balance Sheet: 

i) ASSETS 

• Current Assets (P)  
• Bank Accounts (P) 
• Bank Account (L) 
• Deposit Account (L) 
• Cash-in-Hand (P) 
• Petty Cash (L)  
• Stock-in-Hand (P) 
• Stock (L)
• Sundry Debtors (P) 
• Compu Care Systems (L) 
• Data Link Technologies (L)
• Spectrum Computers (L) 
• Supreme Computers (L) 

ii) Fixed Assets (P) 

• Buildings (NG) 
• Buildings (L)
• Building Accum. Deprn (L) 
• Office Equipment (NG) 
• Office Equipment (L) 
• Office Equip.
• Accum. Deprn (L)