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प्रश्न
From the following balances taken from the books of Saravanan, calculate gross profit for the year ended December 31, 2017.
| Particulars | ₹ | Particulars | ₹ |
| Opening stock | 1,50,000 | Net sales during the year | 4,00,000 |
| Direct expenses | 8,000 | Net purchases during the year | 1,50,000 |
| Closing Stock | 25,000 |
खाता बही
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उत्तर
| Particulars | ₹ | Particulars | ₹ |
| Opening stock | 1,50,000 | By sales | 4,00,000 |
| To purchases | 1,50,000 | By Closing Stock | 25,000 |
| To Direct expenses | 8,000 | ||
| To Gross Profit c/d | 1,17,000 | ||
| 4,25,000 | 4,25,000 |
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