State groups for ledgers & create the ledgers.

1.       Mr. Ram starts business with Rs. 200000/- and deposited into bank Rs. 40,000.
2.       Paid for office building Rs. 50000/ and furniture for Rs. 10000/-
3.       Purchase raw material of Rs. 10000 on credit from Mr. Avinash.
4.       Paid Wages Rs. 2000
5.       Paid salary Rs. 10000
6.       Return money to Mr. Avinash in settlement of Rs. 9500.
7.       Sold goods to Mr. Shekar Rs. 15000/-
8.       Received interest on bank amount Rs. 500.
9.       Received from Mr. Shekar after discount of Rs. 500.
10.   Sold old news paper Rs. 450/-
11.   Sold old furniture Rs. 4000/-

Mr. Ram a/c
Capital a/c
Bank a/c
Bank a/c
Furniture a/c
Fixed assets
Building a/c
Fixed assets
Purchase a/c
Purchase a/c
Mr. Avinash a/c
Sundry creditor
Wages a/c
Direct expenses
Salary a/c
Indirect expenses
Discount a/c
 Indirect expenses
Sales a/c
Sales a/c
Mr. Shekar
Sundry debtor
Interest a/c
Indirect expenses
Old newspapers
Indirect income