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CCP102
CCP102
CCP102
ANDHRA PRADESH
CCP102.23 1
Objectives
CCP102.23 2
Structure
Meaning of Balancing
Procedure of Balancing
Illustration
Summary and Quiz
CCP102.23 3
Recap
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Let us now see:
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Balancing of a ledger account
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Balancing procedure
Add up both sides of an account on rough paper
Find the difference of both sides
This is the balancing figure
Enter the balancing figure on the side with smaller total
CCP102.23 7
Balancing procedure continued
CCP102.23 8
Balancing procedure continued
CCP102.23 9
Balancing procedure continued
CCP102.23 10
Let us understand the balancing procedure
better with the help of an illustration
CCP102.23 11
Post the following transactions into
Krishna’s account and balance
CCP102.23 12
Krishna’s Account
Dr Cr
Date Particulars J Amount D Particulars J Amount
F ate F
Feb 1st
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In the above illustration
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Summary
CCP102.23 15
Quiz
CCP102.23 16
Quiz
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Frequently asked questions
1. What is balancing
2. Mention the procedure to be followed while balancing an
account
CCP102.23 18
Assignment
CCP102.23 19
THANK YOU
CCP102.23 20