HomeTrading Account
TRADING ACCOUNT
Part A - Trading Account for the financial year 2024-25
Fill items 4 to 12 if regular books of accounts are maintained
CREDITS
| Ref | Particulars | Amount (₹) |
|---|---|---|
| 4. Revenue from operations | ||
| A. Sales / Gross receipts of business | ||
| 4Ai | i. Sale of goods | |
| 4Aii | ii. Sale of services | |
| iii. Other operating revenues | ||
| 1 | ||
| 2 | ||
| iii | Total other operating revenues | |
| Aiv | iv. Total A (i+ii+iii) | |
| B | B. Gross receipts from Profession | |
| C. Duties, taxes and cess received | ||
| CGST | ||
| SGST | ||
| IGST | ||
| UTGST | ||
| VAT/Sales tax | ||
| Union Excise Duties | ||
| Service Tax | ||
| Any other duty | ||
| 4Cix | Total duties, taxes & cess (C) | |
| 4D | D. Total Revenue (Aiv + B + Cix) | |
| 5 | 5. Closing Stock of Finished Goods | |
| 6 | Total Credits (4D + 5) | 0 |
DEBITS
| Ref | Particulars | Amount (₹) |
|---|---|---|
| 7 | 7. Opening Stock of Finished Goods | |
| 8 | 8. Purchases (net of refunds and duty) | |
| 9. Direct Expenses | ||
| i. Carriage inward | ||
| ii. Power and fuel | ||
| iii. Other direct expenses | ||
| 1 | ||
| 2 | ||
| 9 | Total Direct Expenses (9i + 9ii + 9iii) | |
| 10. Duties and taxes on purchases | ||
| CGST | ||
| SGST | ||
| IGST | ||
| UTGST | ||
| VAT/Sales tax | ||
| Union Excise Duty | ||
| Service Tax | ||
| Custom duty | ||
| Counter Vailing Duty | ||
| Special Additional Duty | ||
| Any other tax | ||
| 10xii | Total duties & taxes on purchases | |
| 11 | 11. Cost of goods produced (from Manufacturing Account) | |
| 12 | Gross Profit → transferred to P&L (6-7-8-9-10-11) | 0 |
| 12a | 12a. Turnover from Intraday Trading | |
| 12b | 12b. Income from Intraday Trading → to P&L | |