Page 178 - Account 10

30. Prepare a balance sheet of Kali Gandaki Furniture Industry, Murmi as
Asdhad and of 2069 from following particulars. (SLC 2069)

Description Amount Description Amount
Capital 10,40,000 Goodwill 37,000
Outstanding wages 72,000 Furniture 3,25,000
Reserve Fund 68,000 Prepaid expenses 58,000
Machine 6,80,000 Net loss 80,000
Ans: B/S Rs. 11,00,000/-
31. Prepare a balance sheet of Laxmi Medical Hall, Janakpur, for the fiscal year
2069/70 from the given particulars. (SLC 2070)
Description Amount Description Amount
Capital 5,00,000 Furniture 2,25,000
Machinery 1,82,000 Net profit 1,75,000
Accrued income 3,00,000 Debtor 1,93,000
Bank loan 80,000 Reserve fund 1,45,000
Ans: B/S: Rs. 9,00,000
32. Prepare a balance sheet of XYZ Enterprises as an last of Asar, 2071 from the
following particulars. 2071
Description Amount Description Amount
Capital 10,00,000 Advance income 30,000
Goodwill 2,00,000 Building 80,000
Furniture 2,20,000 Net profit 1,20,000
General Revenue 2,30,000 Closing stock 1,60,000
Ans: B/S Total Rs. 13,80,000/-
33. Prepare a balance sheet of Karnali Wood House for the fiscal year 2073/074 on
the basis of the following particulars. (SLC 2074)
Particulars Amount Particulars Amount
Capital 11,58,000 Reserved Fund 70,000
Bill Payable 72,000 Pre-paid Expenses 60,000
Goodwill 37,000 Net Loss 80,000
Furniture 3,25,000 Land 7,98,000
Ans: Rs. 12,20,000/-
34. Prepare a balance sheet of Sharma Guest House, Saptari on the last of Asar
for the fiscal year 2072/073 according to the following particulars. 2073(R)
Description Amount Description Amount
Capital 5,83,000 Machinery 26,000
Debtor 17,000 Reserve fund 65,000
Net profit 1,98,000 Cash balance 22,000
Bills payable 54,000 Business premises 8,35,000
Ans: Rs. 9,00,000

Final Accounts
Aakar’s Office Practice and Accountancy - 10
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178 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 179