Page 122 - Office Practice and Accounting 10

21. Prepare balance sheet as on 31st Asar 2071 of ABC Pvt. Ltd from the
following particulars:
Capital Rs. 1,20,000
Vehicles Rs. 1,00,000
Bankers Rs. 7,000
Net profit Rs. 22,000
Closing stock Rs. 28,000
Accrued rent Rs. 10,000
Goodwill Rs. 16,000
Outstanding salary Rs. 5,000
Ans: Balance sheet Rs. 1,54,000
22. Prepare balance sheet of Singha Bahini Traders for the fiscal year
2069/2070 from the given particulars:

Particulars Amount (Rs.)
Capital 5,00,000
Furniture 2,25,000
Machinery 1,82,000
Net profit 1,75,000
Accrued income 3,00,000
Debtors 1,93,000
Bank loan 80,000
Reserve fund 1,45,000
Ans: Balance sheet Rs. 9,00,000

23. Prepare a Balance Sheet of Times Company Limited as on last Asar,
2070 as following transactions:

Particulars Amount (Rs.)
Capital 75,000
Net profit 1,25,000
Creditors 40,000
Bank 1,80,000
Furniture 20,000
Goodwill 25,000
Closing stocks 15,000
Ans: Balance Sheet Rs. 240000
24. Prepare a balance sheet of Baral House as on 31st Dec 2016 from the
following particulars.
Investment 3,00,000
Net profit 75,000
Capital 6,10,000

116 Office Practice and Accounting 10