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How to present accounts paper in CA Intermediate | CA IPCC ?

Open uri20170510 32134 w73xg6?1494421630 asked

Is format is compulsory to present for example in accounts paper we have to draw many ledger it is time consuming to me to write date,particulars,amount in the format. can I draw 'T' shape format with out writing date,particulars,amount in the format. Is there any marks for format please tell me the format for journal entries also.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

> How to present accounts paper in CA Intermediate | CA IPCC ? -- Practical papers required more presentation on the working notes and explanation. -- There is no fix format to present the answers in the exam. --However, students are expected to write the standard answers and good presentation. --- While drawing ledgers its not important to write date particular amt as heading as its time consuming. --You may simply draw the ledger and may leave the heading column. It wont effect on your marks.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Hello Anil, I would like to tell you that there are marks for making proper format of accounts. You have to make each accounts in a proper format as guided by the Study material. Format of journal entry have 5 columns. 1. Date Column- You have to mention the date in this column. 2. Particulars - You have to pass the journal entry in this column along with narration in bracket. 3. L/F Column - Mention the Ledger folio number in this column. 4. Debit Amount Column- Mention the amount debited. 5. Credit Amount Column- Mention the amount credited. After every entry draw a line just before the narration. You will loose your marks if you draw accounts without mentioning the columns or without writing the headings. Thank You.

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