QUESTION NO .

1
Date/s.no Particular L/F Account(DR) Account(CR)

1 Cash A/C dr 10000

To Capital A\C 10000
(Being business starrted with cash )

2 Purchase A\C dr 1500

To cash A\C 1500
(Being goods purchased)

3 Alok A/C dr 700

TO sales A/C 700
(Being goods sold )

4 Yash A/C dr 350

TO sales A\C 350
(Being goods sold)

5 Jatin A\C dr 625

To sales A\C 625
(Being goods sold )

6 Stationery Purchase A\C dr 25

To cash A\C 25
(Being stationery purchased )

7 Postage expense A\C dr 15

To cash A\C 15
(Being postage expenxse )

8 Cash A\C dr 250

To rent recivied A\C 250
(Being rent recivied )

9 Cash A\C dr 200

To Alok A\C 200
(Being cash recivied from Alok )
 10 Salary A\C dr 150
To cash A\C 150
(Being salary paid )

TOTAL 13815 13815

Question no.3
Date/s.no Particular L/F Account(dr) Account(cr)

1 Cash A\C dr 20000

To Capital A\C 20000
(Being business started with cash)

2 Purchase A\C dr 500

To Vihan A\C 500
(Being goods purchased)

3 Withdraw A\C dr 300

To cash A\C 300
 (Being cash withdraw for personal use)

4 Cash A\C dr 600

To sales A\C 600
(Being goods sold)

5 Other exp. A\C dr 600

To cash A\C 600
(Being other exp. Paid)

6 Pratham A\C dr 500

To sales A\C 500
(Being goods sold to pratham)

7 Bank A\C dr 400

TO cash A\C 400
(Being cash deposited in to bank )

8 Bank A\C dr 490

Discount allow A\C dr 10
To Pratham bank A\C 500
(Being cheque receivied and discount allow)

9 Vihan A\C dr 500

To cash A\C 490
To dicount receivied A\c 10
(Being discount receivied)

10 Salary A\C dr 50
To b ank A\C 50
(Being salary paid)

11 Wages A\C dr 50
TO bank A\C 50
(Being wages paid)

TOTAL 24000 24000

 QUESTION NO. 5

Date\s.no Particular L\F Accouunt(drAccount(cr)

1 Business A\C dr 250000

Bank A\C dr 250000
Machinery A\C dr 250000
Furniture A\C dr 250000
To Capital A\C 1000000
(Being business started)

2 Purchase A\C dr 150000

To Kacvcya&company A\C 150000
(Being goods purchasaed)

3 Ved enterprises A\C dr 250000

To sales A\C 250000
(Being goods sold)

4 Kavya&company A\C dr 50000

TO purchase A\C 50000
(Being goods return)

5 Sales return A\C 10000

To ved enterprises A\C 10000
(Being goods return )

6 Kavya& company A\C dr 100000

To discount rec. A\C 10000
To cash A\C 90000
 (Being amount paid &dis. Rec.)

7 Cash A\C dr 216000

Discount allow A\C dr 24000
To ved enterprises A\C 240000
(Being amount rec.& discount allow)

5-Oct-21 Bank A\C dr 100000

To cash A\C 100000
(Being cash deposited)

9 Bank A\C dr 2500

To intrest reccivied A\C 2500
(Beinng intrest recivied)

10 Mr Parth A\C dr 100000

To sales A\C 100000
(Being goods sold)

11 Cash A\C dr 45000

Discount allow A\C dr 5000
To Mr Parth A\C 50000
(Being 1/2 amount rec.&rest trensfer
to bad debts)

12 Cash A\C dr 12500

Bad debts A\C dr 37500
To Mr Parth A\C 50000
(Being 25% amouunt rec. & rest transfer
to bad debts)

13 Personal use A\C dr 10000

To cash A\C 10000
(Being cash withddraw )

1-Sep-21 Machhinery purchased A\C dr 100000

TO cash A\C 100000
(Being machinery purchased)

15 Depericiation A\C dr 5833.333333

 To bank A\C 5833.333333333
(Being depreciation charged)

16 Bank A\C dr 18750

To bad debts reecover 18750
(Being bad debts recover by mr parth)

17 Loss by firre A\C dr 100000

To purchase A\C 100000
(Being goods loss by fire )

Insurane A\C dr 100000

To loss by fire A\C 100000
(Being claim to insuranece company )

Bank a\c dr 70000

Loss by fire a\c dr 30000
To Insuance company a\c 100000
(Beingcalim receivied)

18 Loan taken from ICICI bank A\C DR 150000

To cash a\c 150000
(being loan taken from icici bank )

Intrest allow a\c dr 22500

To ICICI bank 22500
(Being intrest allow)

Total 2709583.3333 2709583.333333

 Question no.2
Date/s.no Particular L/F Account(DR)

1 Cash A\c dr 50000

To capiatl a\c
(Business started with cash )

2 Purchase a\c dr 2000

To Laksh a\c
(Being goods purchase )

3 Furniture purchase a\c dr 8000

To Darsh&com a\c
(Being goods purchase)

4 purchase a\c dr 1600

To Arav&com a\c
(Being goods purchase)

5 Cash A\C dr 2200

To sales a\c
(Being goods sold)

6 safe (locker) purchase a\c dr 500

To cash a\c
(Being safe locker purchase)

7 Laksh a\c dr 2000

Too cash a\c
TO discount receivied a\c
(Being cash paid &discount recevied)

8 purchase a\c dr 1700

To akhil a\c
(Being goods purchase )

9 Insurcnce premium a\c dr 200

To cash a\c
 (Being insurance premium paid)

10 Purchase a\c dr 900

To prakul a\c
(Being goods purchase)

11 Nihal a\c dr 1000

To sales a\c
(Being goods sold)

12 Arav & com a\c dr 200

To purchase return a\c
(Being goods return )

13 Prakul a\c dr 900

To cash a\c
To discount receivied a\c
(Being cash apid & discount recivied)

14 Salry a\c dr 140

To cash a\c
(Being salary paid)

TOTAL 71340

Question no .4

Date \sno Praticular L\F Account(dr )

1 Cash A\C dr 25000

Bank A\C dr 25000
TO Capital A\C
(Being business strted)

2 Purchase A\C drv 100000

To Mr Viraj A\C
(Being goods purchase)

3 Mr Singh A\C dr 200000

 To sales A\C
(B eing goods sold)

4 Viraj A\C dr 2000

To purchase return A\C
(Being goods return)

5 Sales return A\C dr 1000

To Mr Singh A\C
(Being goods return)

6 Purchase A\C dr 15000

To cash A\C
(Being goods purchase)

7 Cash A\C dr 2000

To sales A\C
(Being goods sold)

8 Cash A\C dr 2500

To discount receivied A\C
(Being discount receivied)

9 Salary A\C dr 9000

To cash A\C
(Bein g salary paid)

10 Telephone A\C dr 2000

To cash A\C
(Being telephone paid)

11 Viraj A\C dr 98000

To discount receivied A\C
To cash A\C
(Being cash paid& discount receivied)

12 Cash A\C dr 179100

Discount allow dr 19900
To mr singh A\C
 (Being cash receivied&discount allow)

13 Bank A\C dr 10000

To cash A\C
(Being cash deposited )

14 Bank A\C dr 1000

To intrest receivied A\C
(BEING intrest receivied)

Total 691500

QUESTION NO. 6

Date/s .No Particular L\F Account(dr )

1 Business started A\C dr 375000

Bank A\C dr 375000
Machinnery A\C dr 375000
Furniture A\C dr 375000
To C apital A\C
(Being busines s started )

2 Purchase A\C dr 200000

TO Prashu &com. A\C
(Being goods purchhased)

3 Advik enterprises A\C dr 300000

TO sales A\C
(Being goods sold)

4 Sales return A\C dr 20000

To Advik & enterprises A\C
(Being goods return)

5 Prashu&com. A\C dr 10000

To purchase A\C
(Being goods return)

6 Prashu&com. A\C dr 190000

To discount Recivied A\C
To Cash A\C
 (Being amount paid & dis. Rec. )

7 Cash A\C dr 224000

Discount allow A\C dr 56000
To Advik enterprises A\C
(Being amount rec. & dis. Allow)

5-Oct-21 Bank A\C dr 50000

To cash A\C
(Being cash deposited)

9 Bank A\C dr 1250

TO intrest rec . A\C
(Being intrest recivied)

15-Oct-21 Land Purchased A\C dr 200000

To cash A\C
(Being land purchased )

11 Land A\C dr 13815

To appreciation charged A\C
(Being appreciation charged

12 Accoured inttrest A\C dr 5000

TO in trest recivied A\C
(Being accoured eran but not recicivied)

13 Cash A\C dr 5000

To unaccoured income A\C
(Being unaccoured income recevied)

14 Salaray a\c dr 50000

to outstanding salary a\c
(Being outstanding salary on 31 -march)
15 Purchase a/c dr 150000
GST a\c dr 7500
To Akul&com a\c
(Being goods npurchase with 5%gst)

16 Prepaid insurance a\c dr 10000

 To cash a\c
(Being prepaid insurance paid)

17 Akul&com a\c dr 15750

To purchase return a\c
G.S.T a\c
(Being goods return with 5%GST)

18 Krish&com a\c dr 105000

To sales a\c
GST 5% a\c
(Being good sold with 5%GST)

19 Sales return a\c dr 10000

GST a\c dr 500
To krish&com a\c
(Being goods return with5% GST)

20 Akul&com a\c dr 141750

To cash a\c
(Being amount paid)

21 cash a\c dr 94500

To krish&com a\c
(Being amount receivied)

TOTAL 3360065
Account(CR)

50000

2000

8000

1600

2200

500

1960
40

1700

200
 900

1000

200

860
40

140

71340

Account(cr)

50000

100000
200000

2000

1000

15000

2000

2500

9000

2000

9800
88200

199000
 10000

1000

691500

Account(cr)

1500000

200000

300000

20000

10000

28500
161500
280000

50000

1250

200000

16days
5 month
13815 1315.068
12500

13815.07
5000

213815.1

5000

50000

157500
 10000

15000
750

100000
5000

10500

141750

94500

3360065
 QUESTION NO.1
Cash Account

Date Particular JF Amount Date

To capital account 10000

To rent receivied 250
To Alok account 200

TOTAL 10450

Capital Account

Date Particular JF Amount Date

to balance 10000

Total 10000

PurchaseAccount

Date Particular JF Amount Date

To cash account 1500

TOTAL 1500

Sales Account

Date Particular JF Amount Date

 To balance 1675

TOTAL 1675

Alok Account

Date Particular JF Amount Date

To sales account 700

TOTAL 700

Yash Account

Date Particular JF Amount Date

To sales account 350

TOTAL 350

Jatin Account
Date Particular JF Amount Date

To sales account 625

TOTAL 625

Satationery Account

Date Particular JF Amount Date

To cash account 25
 TOTAL 25

Postage Account

Date Particular JF Amount Date

to cash account 15

TOTAL 15

Rent Account

Date Particular JF Amount Date

To balance 250
TOTAL 250

Salary Account

Date Particular JF Amount Date

To cash account 150

TOTAL 150

QUESTION NO.2
Cash Account
Date Particular JF Amount Date

To capital account 50000

To sales account 2200
 TOTAL 52200

capital account
Date Particular JF Amount Date

To balance 50000
TOTAL 50000

Purchase Account
Date Particular JF Amount Date

To laksh acccount 2000

To Arav&com account 1600
To Akhi account 1700
To prakul account 900

TOTAL 6200

Laksh Account
Date Particular JF Amount Date
To cash a\c 1960
to discount A\C 40

TOTAL 2000

Furniture
Date Particular JF Amount Date

TO Darsh&com account 8000

TOTAL 8000

Darsh&com account
Date Particular JF Amount Date

To balance 8000
TOTAL 8000

Arav&com account
Date Particular JF Amount Date

To purchae return a\c 200

by balance 1400
TOTAL 1600

Sales Account
Date Particular JF Amount Date

to balance 3200
TOTAL 3200

SAFE( LOCKER)
Date Particular JF Amount Date

To cash account 500

 TOTAL 500

DISCOUNT REC.
Date Particular JF Amount Date

To balance 80
TOTAL 80

Akhil Account
Date Particular JF Amount Date

tO balance 1700
TOTAL 1700

Insurance premium
Date Particular JF Amount Date

To cash account 200

TOTAL 200

prakul account
Date Particular JF Amount Date
To cash a\c 860
To discount receivied a\c 40

TOTAL 900

Nihal Account
Date Particular JF Amount Date

To sales account 1000

TOTAL 1000

Return account
Date Particular JF Amount Date

to balance 200
TOTAL 200

Salary account
Date Particular JF Amount Date

To cash account 140

TOTAL 140

64580

QUESTION NO.3
Cash Account

Date Partucular JF AMOUNT Date

to capital account 20000

to sales acconut 600
 TOTAL 20600

capital Account

Date Partucular JF AMOUNT Date

To balance 20000
TOTAL 20000

purchase Account

Date Partucular JF AMOUNT Date

to vihan account 500

TOTAL 500

vihan Account

Date Partucular JF AMOUNT Date

to cash account 490

to discount rec. account 10

TOTAL 500

personal use Account

Date Partucular JF AMOUNT Date

to cash account 300

TOTAL 300
 sales Account

Date Partucular JF AMOUNT Date

to balance 1100
TOTAL 1100

other exp. Account

Date Partucular JF AMOUNT Date

to cash account 600

TOTAL 600

pratham Account

Date Partucular JF AMOUNT Date

to sales account 500

nill
TOTAL 500

bank Account

Date Partucular JF AMOUNT Date

to cash account 400

to pratham account 490

TOTAL 890
 discount allow. Account

Date Partucular JF AMOUNT Date

to pratham account 10

TOTAL 10

discount rec. Account

Date Partucular JF AMOUNT Date

to balance 10
TOTAL 10

salary Account

Date Partucular JF AMOUNT Date

to bank account 50

TOTAL 50

wages Account

Date Partucular JF AMOUNT Date

to bank account 50

TOTAL 50

21110

QUESTION NO.4
 Cash Account

Date Partucular JF AMOUNT Date

to capital account 250000

to sales account 2000
to discount rec. account 2500
to Mr singh account 179100

TOTAL 433600

BANK Account

Date Partucular JF AMOUNT Date

to capital account 250000

to cash account 10000
to intrest rec. account 1000

TOTAL 261000

CAPITAL Account

Date Partucular JF AMOUNT Date

to balnce 500000
TOTAL 500000

PURCHASE Account

Date Partucular JF AMOUNT Date

to Mr. Viraj account 100000

to cash account 15000
 TOTAL 115000

mr. VIRAJ Account

Date Partucular JF AMOUNT Date

to purchase return account 2000

to cash account 88200
to discount rec. account 9800

TOTAL 100000

SALES Account

Date Partucular JF AMOUNT Date

to balance 202000

TOTAL 202000

sales return Account

Date Partucular JF AMOUNT Date

to Mr Singh account 1000

TOTAL 1000

MR SINGH Account
Date Partucular JF AMOUNT Date

to sales a\c 200000

nill

TOTAL 200000

purchase RETRURN Account

Date Partucular JF AMOUNT Date

to balance 2000

TOTAL 2000

DISCOUNT REC. Account

Date Partucular JF AMOUNT Date

to balance 12300

TOTAL 12300

discount allow Account

Date Partucular JF AMOUNT Date

to Mr. Singh account 19900

TOTAL 19900
 SALARY Account

Date Partucular JF AMOUNT Date

to cash account 9000

TOTAL 9000

TELEPHONE Account

Date Partucular JF AMOUNT Date

to telephone account 2000

TOTAL 2000

INTREST Account

Date Partucular JF AMOUNT Date

to balance 1000

TOTAL 1000

717300

QUESTION NO.5
Cash Account

Date Partucular JF AMOUNT Date

To capital a\c 250000

to Vede enterprises a\c 216000
to bad debts recover 18750 1-Sep
 to Mr Parth a\c 45000
to Mr Parth a\c 12500
to icici bank loan 150000

TOTAL 692250

capital Account

Date Partucular JF AMOUNT Date

to balance 1000000

TOTAL 1000000

bank Account

Date Partucular JF AMOUNT Date

to capital a\c 250000

to interset rec. a\c 2500

to insurance comp. a\c 70000

to cash a\c 100000

TOTAL 422500

machinery Account

Date Partucular JF AMOUNT Date

to capital a\c 250000

to cash a\c 100000
 TOTAL 350000

Furniture Account

Date Partucular JF AMOUNT Date

to capital a\c 250000

TOTAL 250000

purchase Account

Date Partucular JF AMOUNT Date

to Kavya&com a\c 150000

TOTAL 150000

KAVYA&COM Account

Date Partucular JF AMOUNT Date

to purchase return a\c 50000

to discount rec. a\c 10000
to cash a\c 90000
 TOTAL 150000

VED ENT. Account

Date Partucular JF AMOUNT Date

to sales a\c 250000

nill

TOTAL 250000

SALES Account

Date Partucular JF AMOUNT Date

to balance 350000

TOTAL 350000

PURCHASE RETURN Account

Date Partucular JF AMOUNT Date

 to balance 50000

TOTAL 50000

SALES RETURN Account

Date Partucular JF AMOUNT Date

to Ved& enterprises a\c 10000

TOTAL 10000

DISCOUNT REC. Account

Date Partucular JF AMOUNT Date

to balance 10000

TOTAL 10000

DISCOUNT ALLOW Account

Date Partucular JF AMOUNT Date

to ved enterprises a\c 24000

to Mr Parth a\c 5000
 TOTAL 29000

INTREST REC. Account

Date Partucular JF AMOUNT Date

to balancce 2500

TOTAL 2500

MR. PARTH Account

Date Partucular JF AMOUNT Date

to sales a\c 100000

nill

TOTAL 100000

BAD DEBTS Account

Date Partucular JF AMOUNT Date

to Mr Parth a\c 37500

 TOTAL 37500

PERSONAL Account

Date Partucular JF AMOUNT Date

to cash a\c 10000

TOTAL 10000

DEPRECIATION Account

Date Partucular JF AMOUNT Date

to bank a\c 5833

TOTAL 5833

BAD DDEBTS RECOVER Account

Date Partucular JF AMOUNT Date

 to balance 18750

TOTAL 18750

LOSS BY FIREAccount

Date Partucular JF AMOUNT Date

to purchase a\c 100000

to insurance com a\c 30000

TOTAL 130000

INSURANCE COMOPANY Account

Date Partucular JF AMOUNT Date

to loss by fire a\c 100000

nill

TOTAL 100000

INTREST ALLOW Account

Date Partucular JF AMOUNT Date

to cash a\c 22500

 TOTAL 22500

ICICI BANK Account

Date Partucular JF AMOUNT Date

to cash a\c 150000

balance 150000

TOTAL 150000

1581250

QUESTION NO - 06
CASH ACCOUNT
Date Particular J.f. Amount Date
To Capital 375000
To Advik enterprises 224000
To Un-Accorded int. 5000 15/10/21
To Krishna & Com. 94500

TOTAL 698500

BANK ACCOUNT
Date Particular J.f. Amount Date
To Capital 375000
### To Cash 50000
To Interest rec. 1250

TOTAL 426250

MACHINERY ACCOUNT
Date Particular J.f. Amount Date

To Capital 375000

TOTAL 375000

FURNITURE ACCOUNT
Date Particular J.f. Amount Date
To Capital 375000

TOTAL 375000

CAPITAL ACCOUNT
Date Particular J.f. Amount Date

To Bal. 1500000

TOTAL 1500000
 PURCHASE ACCOUNT
Date Particular J.f. Amount Date
To Pranshu & Com. 200000
To Akul & Com. 150000

TOTAL 350000

PRANSH & COM. ACCCOUNT

Date Particular J.f. Amount Date
To Purchase return 10000
To Cash 161500
To Discount rec. 28500

TOTAL 200000

ADVIK ENTERPRISES ACCOUNT

Date Particular J.f. Amount Date
To Sales 300000

NIL

TOTAL 300000

SALES ACCOUNT
Date Particular J.f. Amount Date

To Bal. 400000

TOTAL 400000
 PURCHASE RETURN ACCOUNT
Date Particular J.f. Amount Date

To Bal. 25000

TOTAL 25000

SALES RETURN ACCOUNT

Date Particular J.f. Amount Date
To Advik enterprises 20000
To Krishna & Com. 10000

TOTAL 30000

DISCOUNT RECEIVED ACCOUNT

Date Particular J.f. Amount Date

To Bal. 28500

TOTAL 28500

DISCOUNT ALLOWED ACCOUNT

Date Particular J.f. Amount Date
To Advik enterprises 56000

TOTAL 56000

INTEREST RECEIVED ACCOUNT

Date Particular J.f. Amount Date

To Bal. 6250

TOTAL 6250

LAND ACCOUNT
Date Particular J.f. Amount Date
15/10/21 To Cash 200000
To Appreciation 13815

TOTAL 213815

APPRECIATION ACCOUNT
Date Particular J.f. Amount Date

To Bal. 13815

TOTAL 13815

ACCORDED ACCOUNT
Date Particular J.f. Amount Date
To Interest Rec. 5000

TOTAL 5000

UN-ACCORDED ACCOUNT
Date Particular J.f. Amount Date
 To Bal. 5000

TOTAL 5000

SALARY ACCOUNT
Date Particular J.f. Amount Date
To O/S Salary 50000

TOTAL 50000

OUTSTANDING SALARY ACCOUNT

Date Particular J.f. Amount Date

To Bal. 50000

TOTAL 50000

GST ALLOW ACCOUNT

Date Particular J.f. Amount Date
To Akul & Com. 7500
To Krishna & Com. 500

TOTAL 8000

AKUL & COMPANY ACCOUNT

Date Particular J.f. Amount Date
To Purchase return 15000
To GST 750
 To Cash 141750

TOTAL 157500

PREPAID INSURANCE ACCOUNT

Date Particular J.f. Amount Date
To Cash 10000

TOTAL 10000

KRISHNA & COMPANY ACCOUNT

Date Particular J.f. Amount Date
To Sales 100000
To GST 5000
NIL

TOTAL 105000

GST RECEIVED ACCOUNT

Date Particular J.f. Amount Date

To Bal. 5750

TOTAL 5750
2034315
TION NO.1
sh Account Trial Balance
particular
partiuicular JF Amount
Cash account
By purchase account 1500 Capital account
By stationery account 25 Purchase account
By postage expense 15 Sales account
By salary 150 Alok account
Yash account
By balance 8760 Jatin account
TOTAL 10450 Stationery account
Postage account
tal Account Rent account
Salary account
partiuicular JF Amount
TOTAL
By cash account 10000

Total 10000

haseAccount

partiuicular JF Amount

By balance 1500

TOTAL 1500

es Account

partiuicular JF Amount
 By Alok account 700
By Yash account 350
By Jatin account 625

TOTAL 1675

k Account

partiuicular JF Amount

BY cash account 200

By balance 500
TOTAL 700

sh Account

partiuicular JF Amount

By balance 350

TOTAL 350

in Account
partiuicular JF Amount

By balance 625

TOTAL 625

onery Account

partiuicular JF Amount

By balance 25
 TOTAL 25

age Account

partiuicular JF Amount

By balance 15

TOTAL 15

nt Account

partiuicular JF Amount

By cash account 250

TOTAL 250

ary Account

partiuicular JF Amount

By balance 150
TOTAL 150

TION NO.2
h Account
Particular Jf Amount

by safelocker account 500

by insurance premiun account 200
by salary account 140
 by prakul 860
by laksh 1960
by balance 48540

TOTAL 52200

tal account
Particular Jf Amount

By cash account 50000

TOTAL 50000

ase Account
Particular Jf Amount

By balance 6200

TOTAL 6200

h Account
Particular Jf Amount

by purchase account 2000

nill
TOTAL 2000

urniture
 Particular Jf Amount

By balance 8000
TOTAL 8000

&com account
Particular Jf Amount

by furniture purchase account 8000

TOTAL 8000

com account
Particular Jf Amount

by purchase account 1600

by balance
TOTAL 1600

es Account
Particular Jf Amount

By cash account 2200

by nihal account 1000

TOTAL 3200

( LOCKER)
Particular Jf Amount
 by balance account 500
TOTAL 500

OUNT REC.
Particular Jf Amount
by laksh a\c 40
By prakul a\c 40

TOTAL 80

il Account
Particular Jf Amount

by purachse account 1700

TOTAL 1700

nce premium
Particular Jf Amount

by balance 200
TOTAL 200

kul account
Particular Jf Amount

by purchase account 900

nill
TOTAL 900

al Account
 Particular Jf Amount

by balance 1000
TOTAL 1000

rn account
Particular Jf Amount

by arav&com account 200

TOTAL 200

ry account
Particular Jf Amount

by balance 140
TOTAL 140

64580

TION NO.3
h Account
Trial Balance
Partucular JF AMOUNT particular

by personal use account 300 Cash account

by other expense account 600 Capital account
by bank account 400 Purachse account
by vihan account 490 Vihan account
Perasonal use a\c
by balance 18810 Sales account
 Other exp. Account
TOTAL 20600 Pratham account
Bank account
tal Account discount alow acount

disount rrec. Account

Partucular JF AMOUNT Salary account
Wages account
by cash account 20000
TOTAL
TOTAL 20000

ase Account

Partucular JF AMOUNT

by balance 500
TOTAL 500

an Account

Partucular JF AMOUNT

bu purchase account 500

nill
TOTAL 500

al use Account

Partucular JF AMOUNT

by balance 300
TOTAL 300
s Account

Partucular JF AMOUNT

by cash account 600

by pratham account 500

TOTAL 1100

exp. Account

Partucular JF AMOUNT

by balance 600
TOTAL 600

am Account

Partucular JF AMOUNT

by bank account 490

by discount allow account 10

TOTAL 500

k Account

Partucular JF AMOUNT

by salary account 50
by wages account 50

by balance 790
TOTAL 890
allow. Account

Partucular JF AMOUNT

by balance 10
TOTAL 10

t rec. Account

Partucular JF AMOUNT

by vihan account 10

TOTAL 10

y Account

Partucular JF AMOUNT

by balance 50
TOTAL 50

es Account

Partucular JF AMOUNT

by balance 50
TOTAL 50

21110

TION NO.4
 h Account

Partucular JF AMOUNT

by purchase account 15000

by salary account 9000
by telephone account 2000
by bank account 10000
by Mr Viraj account 88200
124200
by balance 309400
TOTAL 433600

NK Account

Partucular JF AMOUNT

by balance 261000
TOTAL 261000

TAL Account

Partucular JF AMOUNT

by cash account 250000

by bank account 250000

TOTAL 500000

HASE Account

Partucular JF AMOUNT
 by balnce 115000

TOTAL 115000

RAJ Account

Partucular JF AMOUNT

by purchase account 100000

nill

TOTAL 100000

ES Account

Partucular JF AMOUNT

by mr singh 200000
by cash account 2000

TOTAL 202000

turn Account

Partucular JF AMOUNT

by balance 1000

TOTAL 1000

NGH Account
 Partucular JF AMOUNT

by sales return account 1000

by discount allow account 19900
by cash account 179100

TOTAL 200000

ETRURN Account

Partucular JF AMOUNT

by Mr Viraj account 2000

TOTAL 2000

NT REC. Account

Partucular JF AMOUNT

by cash account 2500

by Mr Viraj account 9800

TOTAL 12300

allow Account

Partucular JF AMOUNT

by balance 19900

TOTAL 19900
ARY Account

Partucular JF AMOUNT

by balance 9000

TOTAL 9000

HONE Account

Partucular JF AMOUNT

by balance 2000

TOTAL 2000

EST Account

Partucular JF AMOUNT

by bank account 1000

TOTAL 1000

717300

TION NO.5
h Account Trial Balance
particular
Partucular JF AMOUNT
Cash
by Kavya7com a\c 90000 Bank
by personal use a\c 10000 Machinery
by machinery pur. a\c 100000 Furniture
 Capital
by intrset allow a\c 22500 Purchase
by bank a\c 100000 Kavya & Com.
by balance 369750 Ved Enterprises
TOTAL 692250 Sales
Purchase return
tal Account Sales return

Discount Received
Partucular JF AMOUNT Discount Allow
Interest rec.
by cash a\c 250000 Mr. Parth
by bank a\c 250000 Bad Debts
by furniture a\c 250000 Personal
by machinery a\c 250000 Depreciation
Bad Debts recover
Loss by fire
Insurance Com.
TOTAL 1000000 ICICI Bank
Interest allow
k Account TOTAL

Partucular JF AMOUNT

by balance 422500

TOTAL 422500

nery Account

Partucular JF AMOUNT

by depreciation a\c 5833

 by balance 344167

TOTAL 350000

ure Account

Partucular JF AMOUNT

by balance 250000

TOTAL 250000

ase Account

Partucular JF AMOUNT

by loss by fire a\c 100000

by balance 50000

TOTAL 150000

&COM Account

Partucular JF AMOUNT

by purchase a\c 150000

 nill

TOTAL 150000

ENT. Account

Partucular JF AMOUNT

by sales a\c 10000

by cash a\c 216000
by discount allow a\c 24000

TOTAL 250000

ES Account

Partucular JF AMOUNT

by ved ent. a\c 250000

by Mr parth a\c 100000

TOTAL 350000

RETURN Account

Partucular JF AMOUNT

by kavya&com a\c 50000

 TOTAL 50000

ETURN Account

Partucular JF AMOUNT

by balance 10000

TOTAL 10000

T REC. Account

Partucular JF AMOUNT

by kavya&com a\c 10000

TOTAL 10000

ALLOW Account

Partucular JF AMOUNT
 by balance 29000

TOTAL 29000

T REC. Account

Partucular JF AMOUNT

by bank a\c 2500

TOTAL 2500

ARTH Account

Partucular JF AMOUNT

by cash a\c 45000

by discount allow a\c 5000
by cash a\c 12500
by bad debts a\c 37500

TOTAL 100000

EBTS Account

Partucular JF AMOUNT
 by bbalance 37500

TOTAL 37500

NAL Account

Partucular JF AMOUNT

by balance 10000
TOTAL 10000

ATION Account

Partucular JF AMOUNT

by balance 5833

TOTAL 5833

RECOVER Account

Partucular JF AMOUNT

by bank a\c 18750

 TOTAL 18750

Y FIREAccount

Partucular JF AMOUNT

by insuranse com a\c 100000

by balance 30000

TOTAL 130000

COMOPANY Account

Partucular JF AMOUNT

by bank a\c 70000

by loss by fire a\c 30000

TOTAL 100000

ALLOW Account

Partucular JF AMOUNT
 by balance 22500

TOTAL 22500

ANK Account

Partucular JF AMOUNT

TOTAL 150000

1581250

ON NO - 06
ACCOUNT
Particular J.f. Amount
By Pranshu & Com. 161500
By Bank 50000
By Land 200000
By Prepaid Insurance 10000
By Akul & com. 141750

By Bal. 135250
698500

ACCOUNT
 Particular J.f. Amount

By Bal. 426250

TOTAL 426250

ERY ACCOUNT
Particular J.f. Amount

By Bal. 375000

TOTAL 375000

URE ACCOUNT
Particular J.f. Amount

By Bal. 375000

TOTAL 375000

L ACCOUNT
Particular J.f. Amount
By Cash 375000
By Bank 375000
By Machinery 375000
By furniture 375000

TOTAL 1500000
SE ACCOUNT
Particular J.f. Amount

By Bal. 350000

TOTAL 350000

COM. ACCCOUNT
Particular J.f. Amount
By Purchase 200000

NIL

TOTAL 200000

RPRISES ACCOUNT
Particular J.f. Amount
By Sales return 20000
By Cash 224000
By Discount allow 56000

TOTAL 300000

ACCOUNT
Particular J.f. Amount
By Advik enterprises 300000
By Krishna & Com. 100000

TOTAL 400000
ETURN ACCOUNT
Particular J.f. Amount
By Pranshu & com. 10000
By Akul & Com. 15000

TOTAL 25000

URN ACCOUNT
Particular J.f. Amount

By Bal. 30000

TOTAL 30000

ECEIVED ACCOUNT
Particular J.f. Amount
By Pranshu & Com. 28500

TOTAL 28500

LOWED ACCOUNT
Particular J.f. Amount

By Bal. 56000

TOTAL 56000

CEIVED ACCOUNT
 Particular J.f. Amount
By Bank 1250
By Accorded Interest 5000

TOTAL 6250

ACCOUNT
Particular J.f. Amount

By Bal. 213815

TOTAL 213815

TION ACCOUNT
Particular J.f. Amount
By Land 13815

TOTAL 13815

ED ACCOUNT
Particular J.f. Amount

By Bal. 5000

TOTAL 5000

RDED ACCOUNT
Particular J.f. Amount
 By Cash 5000

TOTAL 5000

Y ACCOUNT
Particular J.f. Amount

By Bal. 50000

TOTAL 50000

G SALARY ACCOUNT
Particular J.f. Amount
By Salary 50000

TOTAL 50000

OW ACCOUNT
Particular J.f. Amount

By Bal. 8000

TOTAL 8000

MPANY ACCOUNT
Particular J.f. Amount
By Purchase 150000
By GST 7500
 NIL

TOTAL 157500

URANCE ACCOUNT
Particular J.f. Amount

By Bal. 10000

TOTAL 10000

OMPANY ACCOUNT
Particular J.f. Amount
By Sales return 10000
By GST 500
By Cash 94500

TOTAL 105000

IVED ACCOUNT
Particular J.f. Amount
By Akul & Com. 750
By Krishna & Com. 5000

TOTAL 5750
2034315
Trial Balance
Amount(cr) Amount(dr)

8760
10000
1500
1675
500
350
625
25
15
250
150

11925 11925
 Trial Balance
particular Amount(cr) Amount(dr)

Cash account 48540

Capital account 50000
Puarchase acount 6200
Laksh account
Furniture account 8000
Darsh&com account 8000
Arav&com. Account 1400
Sales account 3200
Safe (locker)account 500
Discount rec. account 80

Akhil account 1700

Insurance premi. account 200
prakul account
Nihal account 1000
purchase ret. Account 200
Salary account 140

TOTAL 64580 64580

Trial Balance
Amount(cr) Amount(dr)

18810
20000
500

300
1100
 600

790

10

10
50
50

21110 21110
 Trial Balance
particular Amount(cr) Amount(dr)

Cash account 309400

Bank account 261000
Capital account 500000
Purchase account 115000
Mr viraj account
sales account 202000
sales return account 1000
mr singh account

purchase return account 2000

discount rec account 12300

disount aloowq account 19900
salary accont 9000
telephoine account 2000
intrest account 1000

Total 717300 717300

Trial Balance
Amount(cr) Amount(dr)

369750
422500
344167
250000
 1000000
50000

NIL
350000
50000

10000

10000
29000
2500
NIL
37500
10000
5833
0
30000 18750
NIL
150000
22500

1581250 1581250
 Trial Balance
particular Amount(cr) Amount(dr)

Cash 135250
Bank 426250
Machinery 375000
Furniture 375000
Capital 1500000
Purchase 350000
Pransh & Com. NIL
Advik Enterprises NIL
Sales 400000
Purchase return 25000
Sales return 30000
Discount Received 28500

Discount Allow 56000

Interest rec. 6250
Land 213815
Appreciation 13815
Accorded 5000
Un-accorded 5000
Salary 50000
Ostanding Salary 50000
GST allow 8000
Akul & Company NIL

Prepaid Insurance 10000

Krishna & Company NIL
GST Received 5750
TOTAL 2034315 2034315
 QUESTION NO.1
Particular Amount (Dr) Amount(cr)

CAPITAL 3600
Macvhinery 700
Sales 8200
Purchase 4000
Ssales return 100
Opening Stock 1000
drawing 400
Wages 1000
Crriage in ward 50
Salaary 600
General expenses 200
Rent 500
purchasre return 50
Debtors 3000
Cash 400
Carriage outward 200
Adversting 200
Creditors 500

TOTAL 12350 12350

QUESTION NO.4
Particular Amount (Dr) Amount(cr)

Capital 18000
opening stock 2720
bill payble 4827
creditors 7581
debtors 8100
bii reciviable 3291
sales 12439
purchase 10492
return inward 1000
return out ward 1200
cash 1400
bank 1900
machinery 6710
building 5290
commisin(cr) 390
insurance 119
postage 132
discount(cr) 627
salary 1400
carriage 400
wages 1510
depreciation 600

TOTAL 45064 45064

QUESTION NO.7
Particular Amount (Dr) Amount(cr)

capital 10000
machinery 4000
debtors 2400
creditors 1200
drawing 1200
purchase 10500
wages 5000
bank 1000
repair 50
opening stock 2000
return outward 500
rent 400
sales 16400
manufacturnig expenses 800
trade expen. 700
bad debts 200
carriage 150
bill payble 700
return inward 400

TOTAL 28800 28800

 QUESTION NO.2 QUESTION NO.3
Particular Amount (Dr) Amount(cr) Particular
sales 92000 Capital
Purchase 68300 Creditor
Return inward 1300 Bill payble
Return outward 2200 Sales
Opening stock 17600 Loan(cR)
Carriage in word 2400 Debtors
rent, rates and taxes 2200 Salary
Discount 3750 Discount
Printing 720 Other exp.
Insurance 500 Postage
Travelling exp. 1400 Bad debts
Postage amd telegram 620 Intrest
miscellaneouys exp. 900 Insurance
Bad debts 400 Machinery
Debtors 22000 Openiing stock
Creditor 12800 Purchase
Loan(cr) 5000 Wages
Capital 52500 Building
Drawing 1910 Furniture
Business assets 39000
Offices furniture 1500 TOTAL

TOTAL 164500 164500

QUESTION NO.5 QUESTION NO.6

Particular Amount (Dr) Amount(cr) Particular

machinery 35000 capital

DEBTORS 27000 building
drawing 9000 machnery
purchasse 95000 debtors
wages 50000 general exp.
bank 15000 rent
opening stock 20000 drawings
rent 4500 electric charges
other exp. 2000 carriage inward
carriage 1500 bank
capital 100000 return outward
creditors 14000 salary
sales 145000 discount allow
opening stock
TOTAL 259000 259000 bill payble
sales
purchase
wages
cash
creditor
return inward

TOTAL

QUESTION NO.8
Particular Amount (Dr) Amount(cr)

capital 24500
drawing 2000
general exp 2500
building 11000
machinery 9340
opening stock 16200
power 2240
taxes and insurances 1315
wages 7200
debtors 6280
credtiors 2500
bad debts 550
loan(cr) 7880
sales 65360
purchase 47000
motor car 2000
reserve fund 900
commision recivied 1320
cxar exp. 1800
CASH 80
bank overdraft 3300
charity 105
BILL PAYBLE 3850
TOTAL 109610 109610
QUESTION NO.3
Amount (Dr) Amount(cr)
36000
8720
2527
78182
12000
3885
4000
1000
200
273
87
1295
417
10000
9945
62092
4300
23780
16155

137429 137429

QUESTION NO.6
Amount (Dr) Amount(cr)

350000
187500
92500
70000
8000
37100
6500
1900
8500
30000
1100
 11100
2000
165000
50000
635000
468500
25000
18000
100000
4500

1136100 1136100
 QUESTION NO 1
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular

To opening stock 1000 By sales 8200

To purchases 4000 less sales return -100
Less purchase return -50 3950
Tio wages 1000 by closing stock
To carriage account 50

To Gross profit 4100

Total 10100 Total

To salary 600
To general Exp. 200 BY gross profit
To rent 500
To Carriage oputward 200
To adversitment 200

To net profit 2400

TOTAL 4100 TOTAL

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes

Capital 3600 Machinery

Less Drawing -400 Debtiors
Add net profit +2400 5600 Cash in hand
Creditors 500 Closding stock

TOTAL 6100 TOTAL

QUESTION NO 3
 Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular

to opening stock 9945 by sales

To purchasre 62092
to wages 4300 by closing stock

to gross profit 16145

TOTAL 92482 TOTAL

to salary 4000
to discount 1000
bad debts 87 by gross profit
intrest 1295
insurance 417
other exp 200
postage 273

To net profit 8873

TOTAL 16145 TOTAL

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes
capital 36000
add net profiot 8873 44873 debtiors
creditor 8720 machinery
loan 12000 building
bill payble 2527 furnituire

closing stock

TOTAL 68120 TOTAL

QUESTION NO 5
 Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular

to opening stock 20000 by sales

to purchase 95000
to carriage 1500 closing stock
to wages 50000
by gross loss
TOTAL 166500 TOTAL

by gross loss 15500

rent 4500
other exp 2000
BY net loss

TOTAL 22000 TOTAL

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes

capital 100000 Machinery

less net loss -22000 debtors
less drawing -9000 69000 bank
creditor 14000
closing stock

TOTAL 83000 TOTAL

QUESTION NO 7
 Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular

to opening stock 2000 by sales 16400

to purrchase 10500 less return inward-400
less return outward -500 10000
To wages 5000 by closing stock
To carriage 150

BY gorss profit 300

TOTAL 17450 TOTAL

repair 50
To rent 400
Bad debts 200 by gross profit
Trade exp 700
Manufacturing exp 800
by net loss

TOTAL 2150 TOTAL

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes

capital 10000 Machinery

Less Drawing -1200 Debtors
Less NET LOSS -1850 6950 cash at bank
CREDITORS 1200
bill payble 700 closing stock

TOTAL 8850 TOTAL

 QUESTION NO 2
nt Trading &Profit and loss Account
for thew ending of 31st March
Amount Particular Amount Particular

to opening stock 17600 BY sales 92000

8100 To Purchase 68300 less return inward -1300
less return ouytward -2200 66100
2000 To carriage inword 2400 BY closing Stock

To Gross profit 28600

TOTAL 114700 TOTAL
10100
To rennt,rates,and taxes 2200
To discount 3750
To printing 720 by Gross profit
4100 TO insurance 500
Travelling Exp. 1400
postage&telegram 620
Misceellinous exp. 900
To bad Debts 400

4100 To net profit 18110

TOTAL 28600 TOTAL

Balance Sheet
for thew ending of 31st March
Amount Liablities Amount Asstes
Capital 52500
Less Drawing -1910 debtors
Add net Profit +18110 68700 budingassets
loan(cr) 5000 office furniture
creditor 12800
cloing stock

6100 TOTAL 86500 TOTAL

QUESTION NO 4
nt Trading &Profit and loss Account
for thew ending of 31st March
Amount Particular Amount Particular

78182 to opening stock 2720 by sales 12439

To purchase 10492 less return innward -1000
14300 less return ooutward -1200 9292
To carriage 400 by closing stock
To wages 1510
92482
to gross profit 5446
TOTAL 19368 TOTAL

16145 to salary 1400 by commision

postage 132 by discopunt
insurance 119
depreciation 600 by gross profit

To net profit 4212

TOTAL 6463 TOTAL
16145

Balance Sheet
for thew ending of 31st March
Amount Liablities Amount Asstes
capital 18000 debtors
3885 Add net profit 4212 22212 bill reciviable
10000 creditor 7581 machinery
23780 bil;l payble 4827 building
16155 cash
bank
14300
closing stock
68120
TOTAL 34620 TOTAL

QUESTION NO 6
nt Trading &Profit and loss Account
for thew ending of 31st March
Amount Particular Amount Particular

145000 to openibng stock 165000 by sales 635000

to purchase 468500 less return inwad-4500
6000 less return outward -1100 467400
to carriage inward 8500 by closing stock
15500 wages 25000
166500
by gorss profit 146700
TOTAL 812600 TOTAL

to salary 11100
to general exp 8000
discount allow 2000 by gross profit
22000 rent 37100
to electric charges 1900
22000
To net profit 88600

Total 146700 Total

Amount
Balance Sheet
35000 for thew ending of 31st March
27000 Liablities Amount Asstes
15000 capital 350000 Debtors
Add net profitr+86600 Building
6000 Less drawing -6500 430100 Machinery
Bill Payble 50000 Cash at bankn
83000 creditors 100000 Cash in Hand

Closing stock

TOTAL 580100 TOTAL

QUESTION NO 8
nt Trading &Profit and loss Account
for thew ending of 31st March
Amount Particular Amount Particular

to opening stock 16200 by sales

16000 to wages 7200
to purchase 47000 closing stock
1450 power 2240

by gorss profit 16220

17450 TOTAL 88860 TOTAL

general expn 2500 by gross progfit

taxes and insurances 1315
300 car exp 1800 by commision rec.
bad debts 550
charity 105
1850
to net profit 11270
2150 TOTAL 17540 TOTAL

Balance Sheet
for thew ending of 31st March
Amount Liablities Amount Asstes

4000 CAPITAL 24500 debtors

2400 less drawing 2000 motor caer
1000 add net profiot +11270 33770 building
creditors 2500 machinery
1450 reserve fund 900 cash in hand
bank overdraft 3300
8850 bill pauyble 3850 closing stock
loan 7880

TOTAL 52200 TOTAL

unt

Amount

90700

24000

114700

28600

28600

Amount

22000
39000
1500

24000

86500
unt
Amount

11439

7929

19368

390
627

5446

6463

Amount
8100
3291
6710
5290
1400
1900

7929

34620
unt
Amount

630500

182100

812600

146700

146700

Amount
70000
187500
92500
30000
18000

182100

580100
unt
Amount

65360

23500

88860

16220

1320

17540

Amount

6280
2000
11000
9340
80

23500

52200
 QUESTION NO 1
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular Amount

To openiing stock 84000 by sales 50000

to purchase 33000 less sales return -6000 44000
to frieght purchse 480
To wages 2000 BY clossing stock 90000
Add O/s wages +2000 4000

to gross profitr 12520

TOTAL 134000 TOTAL 134000

to salary 32000 by gross profitr 12520

Add O/s salary +3200 35200 BY commisin 640
TO tax& insurance 2200 Add acc. Commision +1200 1840
Less prePaid Insu. -900 1300
To bad debts 6000
To dep. On machinery10% 21200
by net loss 49340

TOTAL 63700 TOTAL 63700

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes Amount
cash in hand 8000

capital 320000 cash at bank 12000

less net loss -49340 270660 Machinery 212000
Less Dep. 10% -21200 190800
creditor 40000 bii reciviable 4000
debtors 8960
Add O/S salary 3200 closing stock 90000
Add O/S wages 2000 Add Pre paid insurance 900
Add Acc. Commision 1200
TOTAL 315860 TOTAL 315860

QUESTION NO 3
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular Amount

to opeinng stock 50000 By sales 455600

to purachase 240000 less slaes return -1800 453800
less purchase return -2000 238000
to wages 24000 by closing stockl 14000
Add O/s wages +1200 25200

by gross profit 154600

TOTAL 467800 TOTAL 467800

to salary 40000
Add O/s salary 2800 42800 by gross profit 154600
bad debts 2000
add new bad debts 1500 3500 commision 1000
elecrtice charges 2400 add acc commisio 500 1500
telephone charges 4800
general; exp 6000 by bad debtsa recover 1400
p[osytage and telegram 3600
to insaurance 6400 t
less prepaid insuirance-400 6000
Dep ob building 5% 8000
Dep on machinery5% 7000

Dep on Furniture 5%
800
to nert profit 72600
TOTAL 157500 TOTAL 157500
 Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes Amount

Capital 320000 Furniture 16000

less drawin-20000 Less Dep -800 15200
Add net profit 72600 372600 Building 160000
Creditors 80000 Les Dep -8000 152000
Machinery 120000
o/s Wages 1200 Addition machiner +20000
O/s SalaRY 2800 Les Dep 5% -7000 133000
Debtors 60000
Less new bad debts -1500 58500
Cash at bank 3000
Cash in hand 80000
Prepaid insurance 400
Acc commidson 500
closing stock 14000
TOTAL 456600 TOTAL 456600

QUESTION NO 5
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular Amount

to opening stock 19800 By sales 95000

to purchase 72100 less sales return inward -1300 93700
Less return outward -2700 69400
Carriage inword 3200 by closing stock 61700

1/4 part of sary and wages 5125 1/4 part of sary and wages -5125
by gross profit 57875
TOTAL 155400 TOTAL 155400
salary and wages 20500
1/4 part of sary and wages -5125 15375
bad debts 3000 by gross profit 57875
bad debts+200 3200
office exp. 6210 by discount 2910
motor car exp 1400
RBDD 5% 900
rent and taxes 10700
ADD O/s rent +900 11600
Dep on machierny 10% 1500
telephhone exp 1050
postage chrges 950
commision 8400
printin&stationery 2750
to net profit 7450

TOTAL 60785 TOTAL 60785

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes Amount

Capital 50000 Motor car 15000

less drawing -7500 Machinery 15000
Add net profit +7450 49950 Dep on machinery -1500 13500

Creditor 35750 Furniture 5000

Add machinery +15000 50750
bill paytble 23000 Debtors 18200
O/s Rent 900 RBDD 5% -900
less bad debts -200(18000) 17100

cash in hand 300

bill reciviable 12000
closing stock 61700

TOTAL 124600 TOTAL 124600

QUESTION NO 7
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount Particular Amount
to opening stock 6839 by sales 110243
To purchase 66458 less sales return -7821 102422
Less purchase return-1346 65112
To carriage inward 2929 by closing stock 6250

to gross profit 33792

TOTAL 108672 TOTAL 108672

tosalary 9097
Add O/s salary +750 9847 to gross profit 33792
To bad debts 525 bybad debts recover 710
To intrest orloan 300 by discount rec 540
To rent and taxes, insurance 2891 to rent recivied 250
AddO/s rent +350
Less Pre insurance -150 3091
Advertisemaent 3264
To general exp 3489
by carriage outward 2404
mAnager commision 878.2
Intrest on loan 6% 285
RBDD 5% 1005
Dep on building 300
Dep on motor car 2000

to net profit 7903.8

TOTAL 35292 TOTAL 35292

Balance Sheet
for thew ending of 31st March
Liablities Amount Asstes Amount

Capital 28000 Debtors 20100

Add net profit +7904 les RBDD 5% -1005 19095
less drawing -3000 32904 cash in hand 2050
motpor car 10000
Creditor 10401 less DEp20% -2000 8000
Cash at bank 3555
loan 9500 building 12000
Add intrest loan 6% +285 9785 less Dep 2.50% -300 11700
bill recivisable 6882
O/S salary 750 prepaid insuramce 150
O/S rent 350 Cloding stock 6250
BILl payble 2614
manager commision 878

TOTAL 57682 TOTAL 57682

 QUESTION NO 2
Trading &Profit and loss Account
for the ending of 31st March
Particular Amount

to opening stock 25000

to purchase 120000
less return outward -1000 119000
to wages 12000
Add O/s wages +600 12600

to gross profit 77300

TOTAL 233900

to salary 20000
Add O/s salary +1400 21400
elecrtice charges 1200
telephone charges 2400
general; exp 3000
postage and telegram 1800
insurance premiun 1500
less prepaid insurance -200 1300
to bad debts 1000
Dep on machinery5% 7500
Dep on Furniture 5% 400

To net profit 37800

TOTAL 77800

Balance Sheet
for the ending of 31st March
Liablities Amount

capital 150000
Add net profit +37800 187800

creditor 40000
Add O/s salary 1400
Add O/s wages 600

TOTAL 229800

QUESTION NO 4
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount

to poening stock 11520

tompurchase 81350
less return outward -1000 80350
to wages 20960
fuel and power 9460
carriage on purchase 4080
by gross profit 77090
TOTAL 203460

to carriage on sales 6400

To saalry 30000
Add O/s salary + 3000 33000

Deb on machinery 10% 4000

Dep on furnioture 20% 3000

To insurance tax 1200

less prepaid insurancee -170 1030

RBD 1450
general exp 56000

TOTAL 104880
 Balance Sheet
for thew ending of 31st March
Liablities Amount

Capital 142000
Less Drwaing -10490
Less net loos -27790 103720

creditor 126000
O/s Salary 3000

TOTAL 232720

QUESTION NO 6
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount

to opening stock 34600

to purchase 54750
less purchase return -1250 53500

to gross profitb 96900

TOTAL 185000

general exp 7820

taxes and insurance 12500
Add O/s taxes + 1200
Less prepaid insurance -1000 12700
intrest on bank overdraft 850
salary 33000
Add O/s sa;lary 3000 36000
Bad ddebts 1250
add new bad debts +1000 2250
Advertising 4500
intresytv 1180
dep on furniture 10% 640

Dep on motor car 20% 12500

RBDD 5% 1850
to net propft 21110
TOTAL 101400

Balance Sheet
for thew ending of 31st March
Liablities Amount

Capital 125000
Add net profit + 21110 146110

O/S Salaruy 3000

O/S Taxes 1200
Credityor 25000
1/3 part of copmmisoin 1250
Bank over draft 28500
Addintrest on bankoverdraft +850 29350

TOTAL 205910

QUESTION NO 8
Trading &Profit and loss Account
for thew ending of 31st March
Particular Amount
 to opening stock 133625

to purachse 812525
Less goods los by fire -7500 805025
to wages 115685
new purchase 6000
power and fuel 6750
to gross profit 257665
TOTAL 1324750

salary 27875
postage 21130
trade exp. 29155

bad debts 2625

add new bad debts + 2500 5125
RBDD 5% 12425
878.2 loss by fire 2500
dep on furniture 10% 3625
12372
8782 manager commision 10% 18183

to net profit 163647

TOTAL 283665

Balance Sheet
for thew ending of 31st March
Liablities Amount

capital 50000-
add net profit 163647
less drawing -22260 191387

248500 creditor 152630

12550 Add o/s trading exp 3500
add o/swages 10000
bill payblr 19750
 new purchase 6000
12425
manager commision 10% 18183

TOTAL 401450
ESTION NO 2
Profit and loss Account
e ending of 31st March
Particular Amount

by sales 227800
less return inward-900 226900

closing stock 7000

TOTAL 233900

to gross profit 77300

comiision 500

TOTAL 77800

Balance Sheet
e ending of 31st March
Asstes Amount

furniture 8000
less Dep on Furniture 5% -400 7600
machinery 140000
aditons to machiner 10000
 less dep on mach. 5% -7500 142500
Debtors 30000
cash in hand 2500
cash at bank 40000
add prepaid insurance 200

closing stock 7000

TOTAL 229800

ESTION NO 4
Profit and loss Account
w ending of 31st March
Particular Amount

by sales 191220
Less return inward -1360 189860

closing stock 13600

TOTAL 203460

by gross profit 77090

by net loss 27790

TOTAL 104880
Balance Sheet
w ending of 31st March
Asstes Amount

furniture 15000
dep on furiontue 20% 3000 12000

mmachinery 40000
dep on machinery 10% 4000 36000

debtors 29000
less RBD 5% -1450 27550
prepaid insurance 170
building 60000
land 20000
cash in hand 10800
closing stock 13600
cash at bank 52600
TOTAL 232720

ESTION NO 6
Profit and loss Account
w ending of 31st March
Particular Amount

by sales 154500
sales return- 2000 152500

closing stock 32500

TOTAL 185000

to gross profit 96900

bycommision 3750
1/3 part of commision -1250 2500
 Bad debts recover 2000

TOTAL 101400

Balance Sheet
w ending of 31st March
Asstes Amount

Cash in hand 6500

furniture 6400
Dep on furniture 10% -640 5760
motor car 62500
Less dep on motor car20% -12500 50000
Prepaid insurance 1000
building 75000
debtors 38000
Less new bad debts-1000
les RBDD 5% -1850 35150

closing stock 32500

TOTAL 205910

ESTION NO 8
Profit and loss Account
w ending of 31st March
Particular Amount
 to sales 1262000

closing stock 62750

TOTAL 1324750

to gross profit 257665

bad debts recovervr 26000

181830 18183

TOTAL 283665

Balance Sheet
w ending of 31st March
Asstes Amount

cash in hand 50000

furniture 36250
dep on furniutre 10% -3625 32625

Debtors 251000 RBDD 248500 12425

less new bad debts - 2500
less RBDD 5% -12425 236075
claim recivied by insurance company 5000

loan 15000
clodsing stock 62750

TOTAL 401450