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Particulars

To Opening Stock
To Purchases
To Power and Fuel
To Wages
To Gross Profit C/D

Amt

To Salaries
To Postage
To Trade Exp
To Bad debts
To Furniture depreciation
To Bad debts
To RDD
To Loss by fire
To Net Profit C/D

Libilities
Capital
Less Drawings
Add NP
Sundry Crditor
Bills Payble
Outstanding Wages
Oustanding Trade Exp

Amt
10000
4452
5548
37566

Trading A/C and P&L A/C


Amt
Particulars
26725 By Sales
162505 By Closing Stock
1350 By Goods destroyed by fire
23137
52633
266350
By Gross Profit B/D
5575 By Resrve for doubtful debt
4226 By Intrest Accrued
5831
525
725
500
2485
500
37566
57933
Balancesheet
Amt
Asset
Furniture
Less Dept
Debtors
43114 Less Bad Debts
30326 Less RDD
3950 Cash in hand
2000 Stock
700
Loan
Add 10 % Int
Insurance Claim
80090

Amt

Amt
252600
12250
1500

266350
52633
5200
100

57933

Amt
7250
725
50200
500
49700
2485

3000
100

Amt
6525

47215
10000
12250

3100
1000
80090

Particulars
To Opening Stock
To Purchases
Less Free Sample
To Power and Fuel
To Carriage inward
To Wages
Add O/S
To Gross Profit C/D

Amt

145000
2000

Add NP
Sundry Crditor
Bills Payble
Outstanding Wages
Oustanding Trade Exp

By Closing Stock
143000
By Goods destroyed by fire
2040

23600
6400

30000
137960
324400
By Gross Profit B/D
8420 By Resrve for doubtful debt
6108 By Intrest Accrued
3600
2400
2680
1630
6430
4500
7150
2000
93042
137960

To Salaries
To Motor car exp
To Rent
To Insurance Preumium
To Gen Exp
To Carriage Outword
To Fuel and power
To RDD
To Dept
To Free Sample
To Net Profit C/D

Libilities
Capital
Less Drawings

Trading A/C and P&L A/C


Amt
Particulars
11400 By Sales

Amt
20000
8000
12000
93042

Balancesheet
Amt
Asset
Furniture
Less Dept
Debtors
105042 Less Bad Debts
22000 Less RDD
Cash in hand
6400 Stock
Motor Car
Less Dept
Loan
Add 10 % Int
Cash in bank
Machinery
Less Dept

133442

Amt
292000
2600

Amt
289400
35000

324400
137960

137960

Amt
3500
350
52000
2000
50000
2500

Amt
3150

47500
2392
35000

22000
4400

17600

6200
24000
2400

21600

133442

304776

304776