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6. Pepare profit and loss account of Pashupati Grill Industry as on 31 Asar
2070 from the following transactions:
Particulars Amount (Rs.)
Gross Loss 2,00,000
Advertisement 15,000
Purchase discount 16,000
Rent received 50,000
House rent 60,000
Salary 90,000
Received bonus 34,000
Ans: Net Loss Rs. 2,65,000

7. Prepare a Profit and Loss Account of Z Company on 31th July 2013 as
following transactions:
Particulars Amount (Rs.) Particulars Amount (Rs.)
Gross profit 5,00,000 Salary 25,000
Carriage out 1,000 Dividend received 3,000
Advertisement 6,000 Interest revived 4,000
Rent expenses 12,000 Discount 5,000
Ans: Net Profit 458000

8. Prepare profit and loss account of D and D Store as on 30th Asar 2071
from the following particulars.
Gross profit - 400, 000
Depreciation - 24, 000
Dividend received - 30, 000
Selling expenses - 50, 000
Interest received - 20,000
Doubtful debt - 15, 000
Salary - 90, 000
Stationery - 16, 000
Ans: Net Profit 2,55,000

9. From the following information prepare a profit and loss account of Himal
Traders for the year ended 31st Chaitra 2065.
Particulars Amount (Rs) Particulars Amount (Rs)
Salary 50,000 Gross profit 2,60,000
Communication 5,000 Insurance 24,000
Rent received 36,000 Provision for bad debts 4,000

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