Page 92 - Office Practice and Accounting 10
P. 92
Illustrations
1. Prepare a Trading Account of XYZ Company Pvt. Ltd., Kathmandu for
32nd Ashadh 2072 from the following transactions:
Opening stock 3,56,000 Purchases 14,80,000
Coal 2,48,000 Sales 25,25,000
Sales return 50,000 Factory rent 3,000,00
Wages 2,000,00 Closing stock 6,75,000
Purchase return 90,000 Production expenses 3,56,000
Trading Account
XYZ Company Pvt. Ltd.
for the year ended 32 Ashadh, 2072
Dr. Cr.
Particulars Amount Particulars Amount
To Opening stock 3,56,000 By Sales 25,25,000
To Purchase 14,80,000 Less: Sales return (50,000) 24,75,000
Less:- Purchase return 90,000 13,90,000 By Closing stock 6,75,000
To Coal 2,48,000
To Factory rent 3,00,000
To Wages 2,00,000
To Production expenses 3,56,000
To Gross profit 3,00,000
Total 31,50,000 Total 31,50,000
2. Prepare Trading Account from the information that is given to you:
Opening stock 70,000
Carriage inwards 10,000
Motive power 8,000
Wages 9,000
Net sales 2,70,000
Purchases 1,40,000
Factory expenses 18,000
Closing stock 90,000
86 Office Practice and Accounting 10
