Final Accounts Solution/SEE Pre-Board Exam-2081 Pabson, Jhapa/Q.N.20/8 Marks/PS3011'B'/AG TV

Final Accounts Solution/SEE Pre-Board Exam-2081 Pabson, Jhapa/Q.N.20/8 Marks/PS3011'B'/AG TV

Final Account solution(Playlist) 👇️
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Group "C"

Long Questions (लामा प्रश्न उत्तरहरू):

[8x3 = 24]

20. Following is the Trial Balance extracted from PS traders for the fiscal year 30th Asadh 2080

Particulars (विवरण)

Purchase (खरिद)

Debit Amounts(Rs.)

Credit Amount (Rs.)

1,50,000

Carriage (ढुवानी) 20,000

Salary (तलब) 45,000

Debtors (आसामीहरू) 1,80,000

Opening stock(सुरु मौज्दात) 30,000

Manufacturing wages (ज्याला)27,000

Sales (विक्री) 3,00,000

Interest (व्याज) 5,000

Rent received (भाडा प्राप्त) 10,000

Return inward (भित्र फिर्ता) 5,000

Prepaid insurance (अग्रीम विमा भुक्तानी)

25,000

Cash (नगद)

1,13,000

Capital (पूँजी) 4,00,000

Bank loan (बैंक ऋण) 1,00,000

Commission (कमिसन)

6,000

Return outward (बाहिर फिर्ता)

10,000

Machinery (मेसिनरी)

2,05,000

Investment (लगानी)

19,000

Total (जम्मा)

8,25,000

8,25,000

Additional Information (आन्तरिक जानकारीहरू):

a. Closing Stock Rs. 70,000 (अन्तिम मौज्दात रु.७०,०००।-)

b. Bad debt written off Rs. 5,000 (खराब ऋण उल्लेख गरिएको रु. ५०००/-)

c.. Prepaid insurance expired Rs. 20,000 ( अग्रीम विमा भुक्तानी रु. २०००।- खर्च भएको)

d. Depreciate machinery @10% मेशिनमा ह्रास कट्टी @१०%

Required:

a. Trading Account (व्यापार खाता)

b. Profit and Loss Account (नाफा नोक्सान खाता)

C. Balance Sheet (वासलात)

[2+3+3]

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