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Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year PDF Download


ACCOUNTS FROM INCOMPLETE RECORDS

LEARNING OBJECTIVES 

After studying this lessons you will be able to:

  • Define the concept of incomplete records:
  • Distinguish between Double entry system and Accounts from incomplete records.
  • Ascertain the amount of profit or loss using" Statement of Affairs" method.
  • Differentiate between Balance Sheet and Statement of Affairs.
  • Prepare Statement of Affairs using given data.

Suggested Methodology

  • Illustration Method
  • Discussion Method Introduction:

Some small size business entities do not follow the double entry system of maintaining the accounting records instead they maintains books of accounts under the system Accounting from incomplete records. The system in which no set rules of double entry system are followed is called Accounts from incomplete records. Sometimes, it is also termed as 'Single Entry System'

Under this system only the following accounts are maintained:

  • Cash book
  • The personal A/C
  • Some Real A/C according to need

Question for Chapter Notes - Accounts from Incomplete Records
Try yourself:
What is the concept of incomplete records?
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Note: Nominal accounts are not maintained underthis system.

Under this system of maintaining accounts:

  • Both the aspects of only certain transactions are recorded e.g. cash received from debtors or cash paid to creditors.
  • One aspect of some transactions are recorded e.g. cash paid for the purchase of goods.
  • Some financial events are not recorded at all e.g. depreciation charged on fixed assets.

Points to remember

  • Accounting Principles and Accounting Standards are not followed property underthis system.
  • Original vouchers provide base for preparing the accounts.
  • This method is highly flexible because it can be adjusted according to the needs of the organisation.
  • Profit or loss is ascertained by either Statement of Affairs method or' Conversion into Double entry Method:

Uses of Incomplete Records

Books according to this system can be maintained only by those small entities in the form of sole Proprietorship or Partnership firms that are not bound to keep records of business transactions as per double entry system. Companies cannot maintain books underthis system because of legal provisions.

Uses of Reasons for keeping incomplete Records

  1. Simple Method : It is easy and simple as under this method one does not require any special knowledge of the principles for recording of transactions.
  2. Less Expensive : As under this method only few accounts are prepared therefore business firm does not requires more start for recording the transactions.
  3. Flexible Method : This method is highly flexible because it can be adjusted according to the needs of the organisation.
  4. Suitable for small Concerns : This method is most suitable to small business concerns which have mostly cash transactions and very few Assets & Liabilities.
  5. Easy to calculate profit or / loss : It is easier to calculate profit or loss under this method.

Limitations of Incomplete Records

  1. Incomplete method : This method is incomplete method of maintaining the accounting records as the aspects, debits and credits, of every transaction are recorded.
  2. Arithmatical Accuracy cannot be checked : Under this system no real and nominal accounts are maintained. As such a trial balance cannot be prepared to check the arithmetical accuracy of the books of accounts.
  3. True profit or loss cannot be ascertained : As under this system all the accounts are not prepared like Nominal A/C which is the base for calculating actual profit. So the profit ascertained under this method is not reliable.
  4. True financial position of the business cannot be judged :Since real accounts are not maintained. It is not possible to prepare a balance sheet showing the true financial position of the business.
  5. No recognition in the assessment of income Tax & Sales Tax:The system fails to reveal the true profit and sales of a business. As such, the accounts maintained under the system are not accepted by Tax authorities.
  6. Preparation of Trial Balance not possible : This method does not record both the aspect of a transaction. So trial balance is not possible as all debit and credit items was not there.

Question for Chapter Notes - Accounts from Incomplete Records
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What is the concept of incomplete records?
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Distinction between Single Entry System and Double Entry System

 

Points of Distinction

Double entry system

Incomplete Records system

(i) Aspects

Both aspects of transactions are recorded.

One aspect of transactions is recorded.

(ii) Types of Accounts

All the three types of accounts personal real and nominal are prepared.

Only personal and cash accounts are prepred.

(iii) Trial Balance

Trail balance is prepared.

Trial balance cannot be prepared.

(iv) Profit & loss

Profit is ascertained by preparing profit and Loss Account.

It is not possible to prepare Profit and Loss Account. Profit is calculated by preparing Statement of profit.

(v) Financial Position

Balance Sheet is prepared to ascertain financial position.

Balance Sheet is not prepared. Statement of affairs gives a rough idea of financial position.

(vi) Proof

Accounting records are treated as proof in the Court of Law.

Accounting record are not treated as proof in the court of Law.

(vii) Tax Authorities

Tax authorities recognise this system.

Tax authorities do not recognise this system.

(viii) Suitability

It is suitable in all the cases.

It is suitable only in case of small business houses.

 


Ascertainment of Profit or Loss

The main objective of any business enterprise is to earn profits. In case of organization maintaining accounts under incomplete records the amount of profit or loss can be ascertained by following two method

  1. Statement of affaire method or net worth method
  2. Conversion in Double entry method (not in syllabus)


Statement of Affairs Method

Under this method, Profits or losses of the business are ascertained by comparing the Capital at the end and Capital at the beginning of the accounting period.

  1. When Capital at the end is more than the capital in the beginning during an Accounting period (with the necessary adjustment) there will be profit.
    Profits = Closing Capital - Opening Capital
  2. When Capital at the beginning is more than capital at the end during an Accounting Period, (with the necessary adjustment) there will be loss.

Losses = Opening Capital - Closing Capital

Capital at the beginning is calculated by preparing an 'Opening statement of Affairs' and similarly, capital at the end is calculated by preparing a 'Closing Statement of Affairs.

Notes

Under this method two statements are prepared:

  1. Statement of affairs, for calculating opening and closing capital.
  2. Statement of profit or loss, for calculating profit or loss.


STATEMENT OF AFFAIRS

A Statement of affairs is a statement showing the balances of assets (including cash and bank balance) on the right hand side and the balance of liabilities on the left hand side, on a particulars date. The difference in the total of two sides is known as capital.

Capital = Total Assets - Total liabilities

A statement of affairs is very similar to Balances Sheet as prepared for the business entities maintaining accounts under double entry system, through it should not be described as a Balance Sheet

A Statement of Affairs is prepared as follows :

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

For ascertainment of profit or loss, the following steps shall be taken:

Step 1: Calculate the amount of 'Opening capital' (If not given in the Question) by preparing Statement of Affairs at the beginning of the accounting period.

Step2:  Calculate the amount of 'Closing Capital' by preparing 'Statement of Affair' at the end of the accounting period.

Step 3:  Calculation of Profit or Loss by preparing Statement of profit or Loss in the following manner Statement of Profit or Loss forthe year ended.

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year
 
Illustration 1: Nishant Raj Keeps incomplete records of the business. He gives the following information.
                                                                           Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Capital on 1 st April 2015                                  20,000

Capital on 31st march 2015                              25,000

Drawings made during the year                        4,800

He sold his investment of 1500 at 3% premium and brought that money into the business. You are required to prepare a statement of profit or loss.

Solution:

Statement of Profit for two year ended 2015-16

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year
 
Illustration 2

2 Mr. Hemant started his business on 1 st April 2015 with a capital of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,00,000. He follow a single entry system. At the end of the year i.e. on 31 st March, 2016 the position of Assets & Liabilities was:

 

Cash in hand            20,000
Furniture                   30,000
Machinery                45,000
Debtors                    15,000
Stock                        20,000
Creditors                  35,000

 
During the year, he introduced Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 15,000 as additional capital. Calculate profit & loss and prepare statement of affairs as on 31.3.16.

Statement of affairs
 (as at 31st March, 2016)

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Statement of Profit and Loss
 (for the year ended 31st March 2016)

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Aarushi started a business with a capital of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 5,00,000, At the end of the year her position was.

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 

Sundry creditors on this date totalled Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 80,000. During the year she introduced a further capital m 1,50,000 and withdrew for household expenses Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 90,000. A certain her profit and prepare statement of affairs at the end of year.

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 

Statement of Profit or Loss

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year
 

Illustration 4

Miss Pooja runs a business. She was not maintaining her accounts on the double entry system. On April, 2015 She started the business with a capital of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 80,000. One March 31,2016 her incomplete records could provide the following data.

  1. Amount due to suppliers of raw materials Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 17,500
  2. Stock of raw material Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 2,000 and finished product ? 2,500
  3. Fixed assets Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 34,000
  4. Amount due from customers Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 42,000
  5. She had withdrawn Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 2,500 per month for meeting her personal expenses.
  6. She had introduced Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 7,000 as capital during the year.
  7. She has cash at bank Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 21,000 and cash in hand Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year1,800
  8. Outstanding electricity bill Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 2,250

Calculate the profit / loss of her business during the year using statement of affairs method.

SOLUTIONS

STATEMENTS OF AFFAIRS as at 31st March 2016

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 
STATEMENTS OF PROFIT AND LOSS for the year ended 31st march 2016

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Illustration 5: Mr. Shiva keeps his book by single entry. His position on 1st April, 2015 was as follows: cash in hand Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year1250; Cash at bank Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year1,000 Debtors Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 2,000; Stock2,500. Furniture Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 750; CreditorsAccounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,500; Plant and Machinery Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year3,000 His Position on 31 st March, 2016 was follows:
Cash Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year300, Debtors Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year3,000, Stock  Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 3,500, Furniture Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,000, Plant and Machines, Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year4,500 CreditorsAccounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year2,000 Bank OverdraftAccounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year500 During the year he with drew Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year450 for his domestic expenses and introduced  Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year750 as fresh Capital.

Prepare the Statement of Affairs and ascertain his profit or loss for the year.

 

STATEMENT OF AFFAIRS As on 1st April, 2015

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

STATEMENT OF AFFAIRS As on 1st April, 2016
 

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year


STATEMENT OF PROFIT OR LOSS for the year ended 31 st march, 2016

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 
Illustration 6 : Mr. Naman Jain started business on january 1, 2015 with a capital of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,00,000

He immediately bought furniture and fixtures for Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year20,000. On 30th June, he borrowed ?50,000 from his wife @ 9% p.a. (interest not yet paid) and introduced a further capital of his own amounting to 11,500. He drew at the rate of 3,000 per month at the end of each month for his household expenses. On 31 st December, 2015 his position was as follows:

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 

Furniture and Fixtures to be depreciated by 10% Ascertain the profit or loss made by Naman Jain during 2015

Books of Naman Jain
 STATEMENT OF AFFAIRS as on Dec, 31 ,2015

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

STATEMENT OF PROFIT OR LOSS during 2015

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Illustration 7 : Mr. A a trader does not keep proper books of accounts. However, A provides the following particular.

                                                31,30,2015        31,3,2016
                                                      Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year                Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year
Cash in Hand                               300               4,000
Cash in Bank                              4500              3,000
Stock                                        40,000             45,000
Debators                                  12,200              20,000
Equipment                                 5,000              5,000
Creditor                                    30,000             20,000
 Furniture                                    4000             4,000

During the year 2009-10, Mr A introduced Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year6,000 as additional capital and withdraw Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year4,000 as drawings. He writes off 10% on furniture and 5% on equipment as depreciation. Prepare a statement showing the profit or loss made by him for the year ended 31 st March 2016.

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

STATEMENT OF AFFAIRS as on 31,03,2016

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

STATEMENT OF AFFAIRS
 as on 31,03,2016

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

EXERCISE

  1. What is meant by incomplete records systems of accounting ?
  2. Give any four advantages of single entry system of accounting ?
  3. State four points of differences between incomplete Records and Double entry system.
  4. Name the main accounts maintained in 'Accounts from incomplete Records'.
  5. Write four limitations of Incomplete Records.

PRACTICAL PROBLEMS

1) Himanshu Gupta who keeps his books on single entry, tells you that his capital on 31-03-2016 was Rs. 28,700 and his capital on 1 - 4-2015 was Rs. 19,200. He further informs you that during the year he withdraw for his household purposes Rs. 8,420. He sold his investments of Rs. 10,000 at 2% premium and brought that money into the business. You are required to calculate profit or loss for the year 2016.

Ans. (ProfitAccounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year,720)

2. Mr. Anand started a business with a capital of Rs 4,50,000. At the end of the year his position was:

                                                           Amount (Rs)
Cash in Hand                                     15.000

Cash in Bank                                     75.000                           

Sundry Debtors                                 1.10.000                                         

Stock                                                  2.30.000

Furniture                                              55.000  

Sundry creditors at this date totalled Rs 80,000 During the year he introduced a fresh Capital of Rs. 1,80,000 and withdraw for household expenses Rs. 90,000 You are required to calculate profit or loss during the year.

Ans. (Capital Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year  580,000, Profit during the year40,000)

3. Ravi started business on Jan 01,2015 with a capital of Rs. 4,50,000 On Dec, 31,2015 his position was as under:

Cash                                                        100,000

Bills Receivable                                        75,000

Stock                                                       48,000

Land and Building                                    1,80,000

Furniture                                                  50,000

He owned Rs. 45,000 to her friend Parul on that date. He withdrew Rs. 8,000 per month for household purposes. Ascertain his Profit or loss for the year ended Dec, 31,2005.

Ans. (Closing capital Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year4,07,000 Profit Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year54000)

5) Mr. Mehta keeps incomplete records his Assets and liabilities were as under.

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

During 20-15-16 he introduced 10,000 as new capital. He withdraw 3,000 every month for his household expenses. Ascertain his Profit for the year ended 31 st March 2016

Ans. Opening Capital Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,20,000 Closing Capital Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 1,38,000 Profit ^44000

6)  Mrs. Pooja started with a capital of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year40,000 on 1st july, 2015. She borrowed from her friend a sum of Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 100,000 @ 10% per annum (Interest paid) for business and brought further amount for capital 17500. On December 31,2015 her position was:

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Cash                             30,000

Stock                            47,000

Deptor                          35,000

Crechtors                      30,000

She withdraw 1800 per month for the year calculate profit or loss for the year.

Ans. (Closing Capital 45,000, Profit 2300)

7) Problems based on missing information Fill in the missing figures in the following:

STATEMENT OF AFFAIRS as on 31st December, 2015

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

 

STATEMENT OF PROFIT  for the year ending 31st December 2015

Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

Ans. (Profile during the year Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year 34,000)

The document Accounts from Incomplete Records Chapter Notes | SSC CGL Tier 2 - Study Material, Online Tests, Previous Year is a part of the SSC CGL Course SSC CGL Tier 2 - Study Material, Online Tests, Previous Year.
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FAQs on Accounts from Incomplete Records Chapter Notes - SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

1. What is meant by incomplete records in accounting?
Ans. Incomplete records refer to accounting records that are not maintained according to the double-entry system of accounting. These records do not have complete information about all financial transactions of a business.
2. What are the methods used to prepare accounts from incomplete records?
Ans. There are two methods used to prepare accounts from incomplete records - (i) Statement of Affairs method and (ii) Single Entry system. Statement of Affairs method involves the preparation of a statement of assets and liabilities, while the Single Entry system involves the preparation of a cash book and a summary of accounts.
3. What are the limitations of preparing accounts from incomplete records?
Ans. The limitations of preparing accounts from incomplete records are as follows: (i) it does not provide complete information about the financial position of a business, (ii) it is difficult to identify errors and frauds in incomplete records, (iii) it cannot provide information about the profitability of a business, and (iv) it does not comply with the requirements of the Companies Act.
4. What are the advantages of preparing accounts from incomplete records?
Ans. The advantages of preparing accounts from incomplete records are as follows: (i) it is less time-consuming and less costly as compared to the double-entry system, (ii) it provides some information about the financial position of a business, (iii) it can be used by small businesses who do not have the resources to maintain complete accounting records, (iv) it can be used by businesses who do not have a legal obligation to maintain complete accounting records.
5. How can a business improve its accounting records from incomplete to complete?
Ans. A business can improve its accounting records from incomplete to complete by following the double-entry system of accounting. This involves maintaining all financial transactions in a systematic and organized manner. The business can also hire an accountant or a bookkeeper to maintain its accounting records. It is important for businesses to maintain complete accounting records as it provides accurate information about the financial position and profitability of a business.
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