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16. From the following particulars, prepare a balance sheet of a trader as
on 31st Chaitra, 2070.
Capital Rs. 170,000 Net profit Rs. 84,000
Machinery Rs.41,600 Debtors Rs. 156,000
Building Rs. 48,000 Creditors Rs. 1,00,000
Cash in hand Rs. 16,400 Stock in trade Rs. 34,000
Cash at bank Rs. 40,000 Furniture Rs. 18,000
Solution:
Balance Sheet
As on 31st Chaitra 2070
Capital and Liabilities Amount Assets Amount
Capital 170,000 Building 48,000
Add: Net profit 84,000 2,54,000 Machinery 41,600
Creditors 1,00,000 Furniture 18,000
Stock in trade 34,000
Debtors 1,56,000
Cash at bank 40,000
Cash in hand 16,400
Total` 3,54,,000 Total 3,54,000
17. From the following particulars, prepare trading account, profit and loss
account for the year ended 30th Chaitra 2071 and the balance sheet as
on that date, in the books of Parajuli and Sisters.
106 Office Practice and Accounting 10
