Page 85 - Office Practice and Accounting 10

9. Prepare a Trial Balance of Ratna Emporium as on 31st Dec 2015 from
the following particulars.
Investment 3,00,000
Net profit 75,000
Capital 6,10,000
Cash in hand 55,000
Debtors 2,00,000

Drawing 60,000
Creditors 80,000
Goodwill 150,000
Ans: Rs. 7,65,500
10. Prepare a Trial Balance of ABC Concern for the year 2016 from the
following particulars:
Capital 4,25,000
Drawing 60,000
Purchases 6,60,000
Carriage outward 75,000
Opening stock 3,25,000
Bills payable 75,000
Sales 6,00,000
Discount received 20,000
Ans: Rs. 11,20,000
11. Prepare a Trial Balance of Kathmandu Stores for the year 2070/071 from
the following particulars.

Purchases 4,50,000
Loan from bank 3,35,000
Carriage inwards 40,000
Machinery 3,50,000
Bills receivables 30,000
Depreciation 20,000
Bad debt recovered 20,000
Sales 5,35,000
Ans: Rs. 8,90,000
12. Prepare a Trial Balance of X and Y Company for the year ended 31st
Ashad 2071.
Purchase 40,000
Royalty 26,789
Return outward 2,345
Power 2,000

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