Page 93 - Office Practice and Accounting 10
P. 93
Solution :
Trading Account of ............
for the year ended ............
Dr. Cr.
Particulars Amount Particulars Amount
To Opening stock 70,000 By Sales 270,000
To Purchases 1,40,000 By Closing stock 90,000
To Factory expenses 18,000
To Carriage inwards 10,000
To Motive power 8,000
To Wages 9,000
To Gross profit c/d 105,000
3,60,000 3,60,000
3. You are given the following ledger balances:
Opening stock Rs. 25,000
Purchase Rs. 63,000
Purchase return Rs. 3,000
Sales Rs. 122,000
Sales returns Rs. 2,000
Fuel and power Rs. 7,000
Factory expenses Rs. 12,000
Wages Rs. 10,000
Carriage inwards Rs. 3,000
Excise duty Rs. 1,500
Closing stock Rs. 25,000
Required: Trading Account of Arya Enterprises for the year ending Chaitra 2072.
Office Practice and Accounting 10 87
