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Capital Account, Capital Account - Coggle Diagram
Capital Account
Profit or Loss account
Trading Account
(gross profit)
Cost of Sales (Cr)
Settlement Discount Received (Dr)
Sales (Dr)
Sales returns (Cr)
Settlement Discount Granted (Cr)
Income Accounts (Dr)
Expense Accounts (Cr)
Drawings (Cr)
Perpetual:
Capital Account
Profit or Loss account
Trading Account
(gross profit)
Sales (Dr)
Sales returns (Cr)
Settlement Discount Granted (Cr)
Purchases (Cr)
Purchases returns (Dr)
Settlement discount received (Dr)
Carriage on Purchases (Cr)
Opening Inventory (Cr)
Closing Inventory (Dr)
Income Accounts (Dr)
Expense Accounts (Cr)
Drawings (Cr)
Periodic: