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प्रश्न
From the following information obtained from the books of 'Murlidhar Charitable Hospital', calculate the amount of medicines to be debited to the Income and Expenditure Account of the hospital for the year ended 31.03.2022.
| Particulars | 31.3.2021 Amount (₹) |
31.3.2022 Amount (₹) |
| Stock of medicines | 1,70,000 | 3,75,000 |
| Creditors for medicines | 5,40,000 | 8,25,000 |
During the year ₹ 11,49,000 were paid to the Creditors for medicines. Medicines of ₹ 3,30,000 were purchased in cash for emergency use.
खाता बही
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उत्तर
| Dr. | In the Books of 'Murlidhar Charitable Hospital' Stock of Medicines Account |
Cr. | ||
| Particulars | Amount (₹) | Amount (₹) | Particulars | Amount (₹) |
| To Balance b/d | 1,70,000 | By Income and Expenditure A/c (Balancing figure) |
15,59,000 | |
| To Purchase | By Balance c/d | 3,75,000 | ||
| Cash | 3,30,000 | 17,64,000 | ||
| Credit | 14,34,000 | |||
| 19,34,000 | 19,34,000 | |||
| Dr. | Creditors for Medicines Account | Cr. | |
| Particulars | Amount (₹) | Particulars | Amount (₹) |
| To Cash A/c (Payment) | 11,49,000 | By Balance b/d | 5,40,000 |
| To Balance c/d | 8,25,000 | By Purchase (Bal. Fig.) | 14,34,000 |
| 19,74,000 | 19,74,000 | ||
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