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प्रश्न
Prepare ‘Provision for Income Tax Account’ from the following information for preparing Cash Flow Statement:
| EQUITY AND LIABILITY SIDE OF BALANCE SHEET | ||
| 31-03-2021 (₹) |
31-03-2022 (₹) |
|
| Provision for Income Tax | 1,50,000 | 1,34,000 |
Additional Information:
Provision for Income Tax made during the year 2022 was ₹ 1,70,000.
खाता बही
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उत्तर
| Dr. | Provision for Income Tax Account | Cr. | |||
| Date | Particulars | Amount (₹) |
Date | Particulars | Amount (₹) |
| 2021-2022 | 2021-2022 | ||||
| To Bank A/c (Tax Paid) | 1,86,000 | By Balance b/d | 1,50,000 | ||
| To Balance c/d | 1,34,000 | By P&L A/c (Provision made) | 1,70,000 | ||
| Total | 3,20,000 | Total | 3,20,000 | ||
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