Particulars
|
Debit Rs.
|
Credit Rs.
|
Purchase and Sales
|
104000
|
195300
|
Salaries
|
11300
| |
Stock (1.4.2005)
|
28000
| |
Debtors & Creditors
|
24200
|
36000
|
Bills Receivable & Bills Payable
|
62400
|
18100
|
Land & Building
|
48300
| |
Returns
|
6300
|
2600
|
Wages
|
25100
| |
Cash at Bank
|
30000
| |
Insurance
|
4500
| |
Advertisement
|
9300
| |
Furniture
|
18700
| |
Rent & Taxes
|
4700
| |
Interest
|
4800
| |
Capitals :Swati
|
60000
| |
Swity
|
40000
| |
Sweta
|
20000
| |
376800
|
376800
|
Particulars
|
Amt.
|
Amt.
|
Particulars
|
Amt.
|
Amt.
|
To Opening Stock
|
28000
|
By Sales
|
195300
| ||
To Purchases
|
104000
|
(-) Return
|
-6300
|
189000
| |
(-) Return
|
-2600
| ||||
101400
| |||||
(+) Unrecorded
|
3000
|
104400
| |||
To Wages
|
25100
| ||||
(+) Outstanding
|
4700
|
29800
| |||
To Gross Profit C/d
|
64300
|
By Closing Stock
|
37500
| ||
226500
|
226500
|
Particulars
|
Amt.
|
Amt.
|
Particulars
|
Amt.
|
Amt.
|
To Salaries
|
11300
|
By Gross Profit b/d
|
64300
| ||
(+) Outstanding
|
3400
|
14700
|
By Interest
|
4800
| |
To Insurance
|
4500
| ||||
(-) Prepaid
|
-1500
|
3000
| |||
To Advertisements
|
9300
| ||||
To Rent & Taxes
|
4700
| ||||
To Depreciation
| |||||
Furniture
|
1870
| ||||
Land & Building
|
2415
|
4285
| |||
To Bad Debts
|
-
| ||||
(+) F.B.D.
|
1200
| ||||
(+) N.R.D.D.
|
1150
| ||||
(-) O.R.D.D.
|
-
|
2350
| |||
To Net Profit C/d
| |||||
Swati
|
10255
| ||||
Swity
|
10255
| ||||
Sweta
|
10255
|
30765
| |||
69100
|
69100
|
Particulars
|
Swati
|
Swity
|
Sweta
|
Particulars
|
Swati
|
Swity
|
Sweta
|
By Balance b/d
|
60000
|
40000
|
20000
| ||||
By Net Profit b/d
|
10255
|
10255
|
10255
| ||||
To Balance c/d
|
70255
|
50255
|
30255
| ||||
70255
|
50255
|
30255
|
70255
|
50255
|
30255
|
Liability
|
Amt.
|
Amt.
|
Assets
|
Amt.
|
Amt.
|
Capital A/c
|
Debtors
|
24200
| |||
Swati
|
70255
|
(-) F.B.D.
|
-1200
| ||
Swity
|
50255
|
23000
| |||
Sweta
|
30255
|
(-) N.R.D.D.
|
-1150
|
21850
| |
Creditors
|
36000
|
Bills Receivable
|
62400
| ||
(+) Unrecorded Purchase
|
3000
|
39000
|
Land & Building
|
48300
| |
Bills Payable
|
18100
|
(-) Depreciation
|
-2415
|
45885
| |
Outstanding Expenses
|
Cash at Bank
|
30000
| |||
Salaries
|
3400
|
Furniture
|
18700
| ||
Wages
|
4700
|
8100
|
(-) Depreciation
|
-1870
|
16830
|
215965
|
215965
|