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Jitesh and Lailesh are in partnership sharing profits and losses in the ratio of 2:1. From the following Trial Balance and adjustments given below, you are required to prepare Trading and Profit and Loss A/c for the year ended 31st March, 2013 and the Balance Sheet as on that date: [15]

Trial Balance as on 31st March, 2013.
Particulars
Debit
Credit
Prepaid Insurance
800

Insurance
2000

R.B.D.D.

1000
Discount
800

Postage and telephone
3200

Salaries
56000

Debtors and Creditors
66000
68000
Wages
24000

Opening Stock
48000

Carriage
1000

Purchases and Sales
193200
301600
Return inwards and outwards
5600
9200
Bank overdraft

120800
Plant & Machinery
24000

Land & Building
176000

Capital


Jitesh

52000
Lailesh

48000
Total
600600
600600

Adjustments:
1. Write off Rs. 2000 for bad debts and provide R.B.D.D. 5% on debtors.
2. Goods worth Rs. 4000 were distributed as free samples.
3. Closing stock on 31.03.2013 was valued at the cost Rs. 56000 while its market price was Rs. 60,000.
4. Salaries were outstanding Rs. 2000.
5. Depreciate :
Land and Building @ 5% p.a. and
Plant & Machinery @ 10% p.a.
Solution:
In the Books of Partnership Firm
Trading A/c For the Year Ended 31st March, 20136
Particulars
Amount
Amount
Particulars
Amount
Amount
To Opening Stock

48000
By Sales
301600

To Purchases
193200

Less: Return Inwards
5600
296000
Less: Return Outwards
9200
184000
By Goods distributed as Free Samples

4000
To Wages

24000
By Closing Stock

56000
To Carriage

1000



To Gross Profit C/d

99000





356000


356000

Profit and Loss A/c For the year ended 31st March, 2013
Particulars
Amount
Amount
Particulars
Amount
Amount
To Salaries
56000

By Gross Profit b/d

99000
Add: Outstanding
2000
58000



To Insurance

2000



To Discount

800



To Postage & Telephones

3200



To Depreciation





On Plant and Machinery
2400




On Land and Building
8800
11200



To Advertisement A/c

4000



To Bad debts
-




Add: F.B.D.
2000




Add: N.R.D.D.
3200




Less: O.R.D.D.
1000
4200



To Net Profit Transferred to Partners Capital A/c





Jitesh
10400




Lailesh
5200
15600





99000


99000
Partners’ Capital Account
Particulars
Jitesh
Lailesh
Particulars
Jitesh
Lailesh
To Balance c/d
62400
53200
By Balance b/d
52000
48000



By Profit & Loss A/c
[Net Profit]
10400
5200

62400
53200

62400
53200
Balance Sheet as on 31st March, 2013
Liabilities
Amount
Amount
Assets
Amount
Amount
Partners’ Capital A/c


Land & Building
176000

Jitesh
62400

Less: Depreciation @5%
8800
167200
Lailesh
53200
115600
Plant & Machinery
24000

Bank Overdraft

120800
Less: Depreciation @ 10%
2400
21600
Creditors

68000
Debtors
66000

Outstanding Salaries

2000
Less: F.B.D.
2000





64000




Less: N.R.D.D.
-3200
60800



Closing Stock

56000



Prepaid Insurance

800


306400


306400

Working Notes:
1. Prepaid insurance Rs. 800 given in the trial balance is shown only on the asset side of Balance Sheet.
2. Closing stock is shown at cost price of Rs. 56000 which is lower than its market price of Rs. 60000.
3. Goods costing Rs. 4000 distributed as free samples are first shown on the credit side of Trading A/c and then again they are shown on the debit side of Profit and Loss A/c.
4. Outstanding salaries of Rs. 2000 are first added to salaries on the debit side of profit and loss account and then shown the same on the liabilities side of balance sheet.
5. N.R.D.D. = 5% on Net Debtors = 5% × 64000 = 3200
6. Division of Net Profit:
Jitesh = (2/3)× 15600 = 10400

Lailesh = (1/3) × 15600 = 5200

Kids Worksheets

 This is a super helpful resource for parents and teachers to find fun and educational materials for kids! Everything is organized and easy to print. Happy learning!


English 

English: Includes handwriting practice sheets, alphabet tracing, CVC words, vocabulary building activities, and more.

Handwriting practice sheets

Learn to Write

Fill In Missing Letters

Circle the Letters

Cursive Writing – Small Letters

Alphabet Practice

Alphabet Tracing

Vowels

Beginning Blends

Tracing

Missing Letter

Word Families

Trace the Path

Positions

Sizes

Word Recognition

Beginning Sounds

Unscramble

Rhyming Words

​​Classroom Alphabets

Center Signs

Word Search

Mother's Day

Father's Day

Circle The Shape

Alphabet Fun Shapes

Cursive Alphabet Trace

A TO Z WORKSHEET

A TO Z SMALL LETTERS

CVC Words Building

CVC Words

Trace 100 Sight Words

Write the First Letter of Given Picture

Circle the Correct Letter Worksheets

Circle the Cursive Letter Worksheets

Match the Letter with Correct Picture

Match the Picture with Cursive Letter

Matching Letters

Circle two pictures that begin with same letter sound

Circle two pictures that begin with same letter sound (Cursive)

CVC Worksheets Letter ‘a’

CVC Worksheets Letter ‘e’

CVC Worksheets Letter ‘i’

CVC Worksheets Letter ‘o’

CVC Worksheets Letter ‘u’

Look and write with vowels a, e, i, o, u

Opposites

Opposite Words

2 Letter words - sight words

Alphabet Minibooks


Literature.

Literature: Features nursery rhymes, limericks, stories, and reading passages.

Nursery Rhymes

Limericks

Cursive Alphabet Trace and Write

Letters A to G Upper and Lower Case Tracing Worksheet

Cute Phrases A-Z

Sight Words

Beginning Sounds. Kindergarten Worksheet

Cursive Writing Small Letters.

Capital Letters.

Small Letters.

Alphabet Trace.

Alphabet Trace and Write.

Alphabet Worksheet 

Consonant Vowel Consonant (CVC) Flashcards

Nursery Rhymes


Activities 

Activities: Includes various activities related to numbers, princesses, Earth Day, animals, shapes, colors, and more.

Number Activities

Princess Activities

Earth Day Activities

Witches and Wizards Activities

Animal Activities

Scissor Activities

Train Activities

Dinosaur Activities

Under the Sea Activities

Unicorn Activities

Transportation Activities

Space Activities

Color Activities

Alphabet Activities

Shape Activities


Reading Passages.

Reading Passages for Kids


Story PDF.

White Magic Story

Sunshine and Reeva in China

The Little Red Hen

The Sun,Moon and Wind

The Arab and the Camel

The Tortoise and the Hare

The Lion and the Mouse

Goldilocks and the Three Bears

The Three Little Pigs

The Princess and the Pea

The Shepherd Boy and the Wolf

Rapunzel

The Goose and the Golden Eggs

The North Wind and the Sun

The Miser and his Gold

The Country Maid and her Milk Pail

Goodnight Moon

The Ugly Duckling

The Boy Who Cried Wolf

Cinderella

Two Cats and Clever Monkey

The Lion and the Rabbit

The Lion and the Mouse


Mathematics.

Mathematics: Features number tracing, counting exercises, addition and subtraction worksheets, shape recognition activities, and other math-related resources.

Trace Numbers 1 to 10

Number Trace and Write

Adding Fun

Number Identification

How Many

Numbers 1-5

I Spy Counting

Comparing

Count and Match

Missing Numbers

Before,Between and After

Classroom Numbers

Measuring Things

Additional Worksheet.

Additional Worksheet.

Additional Worksheet

Count and Circle

Addition

Subtraction

Ten Frame Cards

Count and Add

Circle the Numbers

Numbers 1-100

Counting Backwards

Subtraction Worksheets

Same, Less, More

Counting

Count and Write

Count and Write Worksheets

Count and Match Worksheets

Count and Circle Worksheets

Fill in the Missing Number Worksheets

Dinosaur Math Activities

What Comes After & Between

Write Missing Numbers

Shape worksheets

Backward counting

Trace the numbers 1-10

Multiplication Sheet practice for Children

Counting practice from 1 to 100 Worksheet

Match Numbers

Number Coloring

Number Rhymes

Number Worksheets

Miscellaneous in Maths


Science.

Science: Offers science activity plans and worksheets.

Science

Science Activity Plans


Miscellaneous.

Animal Decorations

Classroom Decorations

Foldable Boxes

Teacher's Planner

Classroom Rules

Graduation Certificates

Placemats


UKG Worksheets 


Geography.

Geography: Covers topics like weather and the calendar.

Geography

Weather

Calendar


Hindi

Hindi: Provides resources for learning Hindi alphabets (Swar and Vyanjan), tracing worksheets, vocabulary exercises on colors, fruits, vegetables, and more.

Hindi Alphabets. (Swar)

Hindi Alphabets. (Vanjan)

Colours name in Hindi | रंगों के नाम

Fruits name in Hindi | फलों के नाम

Vegetables name in Hindi | सब्जियों के नाम

Days in Hindi

Parts of Body

Hindi Swar Tracing Worksheets

Hindi Vyanjan Tracing Worksheets

Write the First Letter of picture - Hindi Swar Worksheets

Look and Match - Hindi Swar Worksheets

Circle the correct letter - Hindi Swar Worksheets

Write the first letter - Hindi Vyanjan Worksheets

Circle the Correct Letter - Vyanjan Worksheets

Choose the Right Image - Vyanjan Worksheets

Miscellaneous Hindi Worksheets

2 Letter Words Hindi Worksheets

3 Letter Words Hindi Worksheets

4 Letter Words Hindi Worksheets

AA (ा) – AA ki Matra | आ (ा) की मात्रा

i ( ि) - i ki Matra | इ ( ि) की मात्रा

EE ( ी) – EE ki Matra | ई ( ी) की मात्रा

U (ु) - U ki Matra | उ (ु) की मात्रा

O (ू ) – OO ki Matra | ऊ (ू) की मात्रा

E ( े) - E ki Matra | ए ( े ) की मात्रा

AI (ै) - AI ki Matra | ऐ (ै)की मात्रा

o ( ो) - o ki Matra | ओ (ो) की मात्रा

ou ( ौ) - ou ki Matra | औ ( ौ) की मात्रा


General Knowledge.

General Knowledge (GK): Includes worksheets on animal sounds, mazes, social skills, feelings, and other general knowledge topics.

GK Worksheets

Patterns What comes Next

Animal Sounds

50 Mazes

Preschool Assessment

Nursery GK Worksheet

Creative Worksheets

Social Skills

Feelings

People at Work

Finger Puppets

Shapes

Good Or Bad

Things That Go Together

Things That Do Not Belong


Match the following.

Match the fruit to its shadow. [5 Pages]

Match Letters [35 Pages]

Matching Worksheets

Sorting Worksheet

Shadow Matching

Match the uppercase letter to its lowercase [6 Pages]

Circle 2 Matching Pictures


Games.

Games: Offers puzzles, mazes, spot the difference games, Sudoku, and other fun activities.

Cut and Paste

Matching Cards

Puzzles and Mazes

Spot the Differences

Freak - Out !!!

Freak - Out !!! 

Sudoku

Cut and Glue

This Week


Coloring.

Coloring: Provides coloring pages featuring animals, dinosaurs, alphabets, numbers, and more.

Coloring for Fun

Color by Numbers

100 Pages to Color

100 Animals to Color

100 Bracelets

Dot to Dot

Color Cute Dinosaurs

Color Cute Animals

Alphabet Coloring

Alphabet Sentences

Alphabet Coloring.

Coloring Images

Colors

Drawing

Circle the Color

English Alphabet Color it. 

English Alphabet Color it and Match it with Pictures

Alphabet Color it. [26 Pages]

Alphabet Color it 2. [7 Pages]

English Alphabet Color it.


Numbers PDF.

Numbers 1 to 10 Color it. [2 Pages]

1 to 10 Numbers Coloring. [4 Pages]


Flash Cards PDF.

Flash Cards: Includes flash cards for plants, numbers, letters, shapes, colors, and other vocabulary words.

Plant Flashcards

Number Flashcards

Letters and Numbers

Tell the Time Flash Cards [6 Pages]

​​Reward Cards

Posters

Animal Flashcards

Name Cards

Happy Birthday

Flashcards English vocabulary [12 Pages]

Alphabet Letters with Pictures [5 Pages]

Numbers Flash Cards. [5 Pages]

Shapes FlashCards. [4 Pages]

Colors FlashCards. [3 Pages]

English Alphabet Learning Flash Cards. [26 Pages]

Alphabet Flashcards. [26 Pages]

Alphabet Identification Flash Cards. [26 Pages]

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Addition

Addition Worksheet. [5 Pages] (V.1-5)

Addition Worksheet. [5 Pages] (V.1-5)

Addition Worksheet. [36 Pages] (V.1-5)

Additional Worksheet. 

Subtraction

Subtracting by Pictures [5 Pages] (V.1-5)

Subtracting by Numbers [5 Pages] (V.1-5)

Subtracting by Pictures and Numbers [5 Pages] (V.1-5)

Subtract and circle the correct number [5 Pages] (V.1-5)

General Knowledge.

Fruits [6 Pages] (V.5)

Vegetables [6 Pages] (V.5)

Positions [7 Pages] (V.5)

Colors [10 Pages] (V.5)

Match the following.

Match the fruit to its shadow. [5 Pages] (V.1-5)

Match Letters [35 Pages] (V.1-5)

Match the uppercase letter to its lowercase [6 Pages] (V.1-5)

Mathematics.

Count and Write Worksheets

Count and Match Worksheets

Fill in the Missing Number Worksheets

Trace the numbers 1-10.

Multiplication Sheet practice for Children [14 Pages] (V.1-5)

Counting practice from 1 to 100 Kindergarten Math Worksheet

Games.

Freak - Out !!! [10 pages] (V.5)

Freak - Out !!! [10 pages] (V.5)

Literature.

Nursery Rhymes

Cursive Alphabet Trace and Write [26 Pages] (V.1-5)

Letters A to G Upper and Lower Case Tracing Worksheet

Beginning Sounds. Kindergarten Worksheet

Cursive Writing Small Letters. [7 Pages] (V.1-5)

Capital Letters. [26 Pages] (V.1-5)

Small Letters. [26 Pages] (V.1-5)
Alphabet Trace. [9 Pages] (V.1-5)

Alphabet Trace and Write. [26 Pages] (V.1-5)

Alphabet Worksheet [26 Pages] (V.1-5)

Consonant Vowel Consonant (CVC) Flashcards [33 Pages] (V.1-5)

Hindi PDF Download.

Hindi Alphabets. (Swar) [13 Pages] (V.1-5)

Hindi Alphabets. (Vanjan) [34 Pages] (V.1-5)

Story PDF Download.

Two Cats and Clever Monkey [5 pages] (V.1-5)

The Lion and the Rabbit [4 Pages] (V.1-5)

The Lion and the Mouse [2 Pages] (V.1-5)

Reading Passages PDF Download.

Reading Passages for Kids [5 Pages] (V.1-5)

Coloring PDF Download.

Alphabet Coloring. [26 Pages] (V.1-5)

Coloring Images. [12 Pages] 

English Alphabet Color it. [5 Pages] (V.1-5)

English Alphabet Color it and Match it with Pictures. [5 Pages] (V.1-5)

Alphabet Color it. [26 Pages] (V.1-5)

Alphabet Color it 2. [7 Pages] (V.1-5)

English Alphabet Color it. 2 [5 Pages] (V.1-5)

Numbers PDF Download.

Numbers 1 to 10 Color it. [2 Pages] (V.1-5)

1 to 10 Numbers Coloring. [4 Pages] (V.1-5)

Flash Cards PDF Download.

Tell the Time Flash Cards [6 Pages] (V.5)

Flashcards English vocabulary [12 Pages] (V.5)

Alphabet Letters with Pictures [5 Pages] (V.5)

Numbers Flash Cards. [5 Pages] (V.1-5)

Shapes FlashCards. [4 Pages] (V.1-5)

Colors FlashCards. [3 Pages] (V.1-5)

English Alphabet Learning Flash Cards. [26 Pages] (V.1-5)

Alphabet Flashcards. [26 Pages] (V.1-5)

Alphabet Identification Flash Cards. [26 Pages] (V.1-5)


This document provides a ton of educational resources for kids. Here's a breakdown:

Subjects: English, Literature, Math, Science, Geography, Hindi, and General Knowledge.


English: Handwriting, alphabet tracing, CVC words, vocabulary.

Literature: Nursery rhymes, limericks, stories, reading passages.


Math: Number tracing, counting, addition, subtraction, shapes.

Science: Activity plans and worksheets.


Geography: Weather, calendar.


Hindi: Alphabet (Swar and Vyanjan), tracing, vocabulary (colors, fruits, vegetables).


General Knowledge: Animal sounds, mazes, social skills, feelings.

Other Fun Stuff: Coloring pages, puzzles, mazes, flash cards, and more!


Basically, it's a one-stop-shop for parents and teachers looking for engaging and educational materials for their kids.


This document is a treasure trove of worksheets and educational resources for kids!


It covers all sorts of subjects: English, Hindi, Math, Science, General Knowledge, and even Geography.


You'll find everything from handwriting practice to alphabet tracing, CVC words, vocabulary builders, and more.


There are also fun activities for numbers, princesses, Earth Day, animals, shapes, colors, and all sorts of other themes.


If you're looking for stories, there are nursery rhymes, limericks, and reading passages to enjoy.


Math whizzes will love the number tracing, counting exercises, addition and subtraction worksheets, and shape recognition activities.


Key Points - Worksheets for Kids

Subjects: English, Literature, Math, Science, Geography, Hindi, General Knowledge.

English:

Handwriting practice

Alphabet tracing

CVC words

Vocabulary building

Literature:

Nursery rhymes

Limericks

Stories

Reading passages.

Math:

Number tracing

Counting exercises

Addition and subtraction worksheets

Shape recognition.

Science:

Activity plans

Worksheets

Geography:

Weather

Calendar.

Hindi:

Alphabet practice (Swar and Vyanjan)

Tracing worksheets.

Vocabulary (colors, fruits, vegetables).

General Knowledge:

Animal sounds

Mazes

Social skills

Feelings.

Fun Activities:

Coloring pages

Puzzles

Mazes

Flashcards.

Remember: This is a super helpful resource for parents and teachers to find fun and educational materials for kids! Everything is organized and easy to print. Happy learning!


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The main topic of the document is providing a vast collection of worksheets and educational resources for kids. These resources cover various subjects like English, Hindi, Mathematics, Science, General Knowledge, and more. The document includes links to downloadable PDFs and webpages containing these materials. 

The purpose of the "Worksheets for Kids New" document is to serve as a comprehensive directory or index of educational worksheets for children. It organizes links to a wide variety of worksheets, categorized by subject (English, Hindi, Mathematics, etc.) and type of activity (coloring, flash cards, stories, etc.). The document's purpose is to provide a convenient resource for parents, teachers, and caregivers to easily access and download these educational materials for kids.