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प्रश्न
Prepare trading account of Archana for the year ending 31st December 2106 from the following information.
| Debit balance | ₹ | Credit balance | ₹ |
| Opening stock | 80,000 | Purchases returns | 10,000 |
| Purchases | 8,60,000 | Sales returns | 3,16,000 |
| Freight inwards | 52,000 | Import duty on purchases | 30,000 |
| Wages | 24,000 | Sales | 14,40,000 |
Adjustments:
(a) Closing stock ₹ 1,00,000
(b) Wages outstanding ₹ 12,000
(c) Freight inwards paid in advance ₹ 5,000
खाता बही
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उत्तर
Trading A/c of Archana for
the year ended 31.12.2016
| Dr. | Cr. | |||||
| Particulars | ₹ | ₹ | Particulars | ₹ | ₹ | |
| To Opening Stock | 80,000 | By Sales | 14,40,000 | 11,24,000 | ||
| To Purchases | 8,60,000 | 8,50,000 | Less: Sales returns | 3,16,000 | ||
| Less: Purchases returns | 10,000 | By Closing Stock | 1,00,000 | |||
| To import duty on purchase | 30,000 | |||||
| To Freight inwards | 52,000 | 47,000 | ||||
| Less: Paid in advance | 5,000 | |||||
| To Wages | 24,000 | 36,000 | ||||
| Add: Outstanding wages | 12,000 | |||||
| To Gross profit c/d | 1,81,000 | |||||
| 12,24,000 | 12,24,000 | |||||
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