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Divide the following items as Fixed Asset, Current asset, long term liabilities, current liabilities, direct expenses, indirect expenses, direct income, indirect income also write the balances

Cash in hand

Cash at Bank

Cash at Bank (overdrawn)

Bank Overdraft

Capital

Opening stock

Wages

Purchase

Carriage Inwards f

freight

Royalty on production

Gas, Water, Fuel

Motive Power

Import Duty

Sales

Discount Allowed

Discount Received

Bad Debts

Reserve /Provision for Bad & Doubtful Debt (Opening)

Commission Received

Salaries

Commission paid

Rent, rates, and taxes

Repairs and maintenance

Insurance

Carriage outward

Trade charges

Royalty on sales

Interest paid

Interest received

Advertisement

Sundry expenses

Miscellaneous expenses

Miscellaneous receipts

Income tax

L.I.C. Premium

Office expenses

Export duty

Allowances

Rebates

Sales tax

Horses and Carts

Watch Dag Squad

Loan Secured

Loans Advanced

Reserve Funds

Sinking Fund

Sinking Fund Investments

Ecology Fund

Ecology Fund Investments

Building Fund

Building

Land

Plant

Machinery

Furniture & fittings

Motor vehicles

Computer

Office equipments

Goodwill

Patent rights

Copyrights

Trade marks

Investments

Shares & Securities

G. P. Notes

Sundry debtors

Sundry creditors

General Reserve

Bill Receivable

Bills Payable

Provision for Discount on Debtors

Provision for Discount on Creditors

Lighting and Heating

Drawings

Prize Fund

Depreciation

Provition for Depreciation

Returns Outwards

Freehold Property

Premises

Leasehold Property

Loose Tools

Petty Cash

Provident Fund

Debentures Purchased

Debentures (from Public)

Loan on Mortgage

Prepared Expenses

Outstanding Expenses

Bad Debts Recovered

Accrued Incomes

Apprenticeship Premium received

Books

Newspaper and Magazine

Profit to loss a/c (Dr.)

Profit and loss a/c (Cr.)

Accumulated Depreciation

Postage and Telegram

Travelling & Conveyance

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