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प्रश्न
From the following information, calculate the amount of stationery to be shown in Income and Expenditure Account for the year ended 31st March, 2021:
| Particulars | 1st April, 2020 (₹) |
31st March, 2021 (₹) |
| Creditors for Stationery | 5,600 | 12,800 |
| Stock of Stationery | 25,000 | 35,000 |
During the year ended 31st March, 2021 payments made to creditors amounted to ₹ 62,800. Stationery purchased during the year was ₹ 2,00,000.
खाता बही
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उत्तर
| Dr. | In the books of... Stationery Account |
Cr. | |
| Particulars | Amount (₹) |
Particulars | Amount (₹) |
| To Balance b/d | 25,000 | By Income and Expenditure (Bal. fig.) |
1,90,000 |
| To Cash A/c (Purchased) | 2,00,000 | By Balance c/d | 35,000 |
| 2,25,000 | 2,25,000 | ||
Working Note:
Stationary Consumed during the year = Opening Stock + Stationary Purcahsed − Closing Stock of Stationary
= ₹ 25,000 + ₹ 2,00,000 − ₹ 35,000
= ₹ 1,90,000
Note: Creditors for stationery will be ignored because stationery purchased (and not the amount paid for stationery) during the year is given.
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