Did we make accounts like this in center two lines

Dear Student,

The formats of some important accounts are shared below.
 

Profit and Loss Appropriation Account for the year ended
Dr.						Cr.
Particulars			Amount Rs	Particulars		Amount Rs
Interest on Capital A/c:				Profit and Loss A/c
A				Interest on Drawings A/c:
B				A
C				B
A’s Capital A/c (Salary)				C
B’s Capital A/c (Commission)
C’s Capital A/c
Reserve Fund
Profit transferred to:
A’s Capital A/c
B’s Capital A/c
C’s Capital A/c

 
 

Partners’ Capital Accounts
Dr.				Cr.
Particulars	X	Y	Z	Particulars	X	Y	Z
Drawings A/c				Balance b/d
Interest on Drawings				Interest on Capital A/c
				Salary A/c
				Commission A/c
Balance c/d				P/L Appropriation A/c

 

Revaluation Account
Dr.					Cr.
Particulars		Amount Rs	Particulars	Amount Rs

 

Cash/Bank Account
Dr.					Cr.
Particulars		Amount Rs	Particulars	Amount Rs

 

	Books of Vishwas Ltd.
	Journal
Date		Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
			Dr.

 

Realisation Account
Dr.				Cr.
Particulars		Amount Rs	Particulars		Amount Rs

PS The two halves of the account is separated (divided) by a single line only.