Dr. Dr Dr. Dr. Dr. DY For Example. The same entry when passed through the three systems of accounting look like: Particulars Financial Integrated Non Integrated Material Purchased Purchase A/c... Stores Ledger Control Ac. Stores Ledger Control A. To Sundry Cr/Bark Ac To Sundry Cr/Bank Ac To General Ledger Adjustment Alc Payment of Wages Wages Ac Wages Control Ac.. Wages Control Ac... To CashBank AG To Can Bark Ale To General Ledger AC While passing entries in any system of accounting, follow the steps: 1. Visualise the accounting entry in the financial system of accounting: 2. Then replace the cost head, by the head in the costing system of accounting: 3. In case of the non-integrated system, and additional step is replacing any personal or real A/c by the General Ledger Adjustment Alc. Illustration 1 Pass Journal Entries in the Cost Books (non-integrated systems for the following transactions (a) Materials worth 50,000 returned to stores from job (b) Gross total wages paid 196,000. (c) Employer's contribution to PF and State Insurance amount to