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State True or False with reasons : Every item of Trial Balance has only one effect. - Book Keeping and Accountancy

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प्रश्न

State True or False with reasons :
Every item of Trial Balance has only one effect.

विकल्प

  • True

  • False

MCQ
सत्य या असत्य
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उत्तर

This statement is True.
In trial balance, balance of every ledger account is recorded, therefore in final accounts, we have to pass only one effect of every item of Trial Balance either in Trading No or in Profit and Loss No or in Balance Sheet.
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अध्याय 9: Final Accounts of a Proprietary Concern - EXERCISE [पृष्ठ ३१७]

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बालभारती Book Keeping and Accountancy [English] Standard 11 Maharashtra State Board
अध्याय 9 Final Accounts of a Proprietary Concern
EXERCISE | Q 4. 2) | पृष्ठ ३१७

संबंधित प्रश्न

Answer in One Sentence:
What is Depreciation?


Give a word, term, or phrase which can substitute the following statement:
Statement of Assets & Liabilities.


Give a word, term, or phrase which can substitute the following statement:
The accounts prepared at the end of the accounting year to know the profit or loss and Financial position of business


Select the most appropriate alternatives given below and rewrite the sentence :
____________ is excess of assets over liabilities


Select the most appropriate alternatives given below and rewrite the sentence :
______________ is a statement which shows the financial position of business on a specific date.


State True or False with reasons :
In every adjustment atleast there are three effects.


Do you agree or disagree with the following statement :
Balance Sheet is a statement as well as an account.


Balance sheet shows the ______ of the business.


What are fixed assets?


Mention any two differences between trial balance and balance sheet.


From the following particulars, prepare balance sheet in the books of Bragathish as on 31st December, 2017:

Particulars Particulars
Capital 80,000 Cash in hand 20,000
Debtors 12,800 Net profit 4,800
Drawings 8,800 Plant 43,200

Prepare trading and profit and loss account in the books of Ramasundari for the year ended 31st December, 2017 and balance sheet as on that date from the following information:

Particulars Particulars
Opening stock 2,500 Sales 7,000
Wages 2,700 Purchases 3,300
Closing Stock 4,000 Salary 2,600
Discount received 2,500 Capital 52,000
Machinery 52,000 Cash at Bank 6,400
Creditors 8,000    

Compute capital fund of Salem Sports Club as on 1.4.2019.

Particulars Particulars
Sports equipment 30,000 Prize fund 10,000
Computer 25,000 Prize fund investments 10,000
Subscription outstanding for 2018-19 5,000 Cash in hand 7,000
Subscription received in advance for 2019-20 8,000 Cash at bank 21,000

From the following Receipts and Payment account of Yercaud Youth Association, prepare Income and expenditure account for the year ended 31st March, 2019 and the balance sheet as on that date.

Receipts Payments
To Balance b/d   By Salary 14,000
Cash in hand 9,600 By Office expenses 7,200
To Government grants for purchase of books 10,000 By Books purchased 15,000
To Subscription 24,800 By Stationery purchased 1,800
To Admission fees 2,000 By Newspaper purchased 2,100
To Prize fund receipts 6,000 By Prizes awarded 5,000
To Bank interest 1,500 By Balance c/d  
To Sale of newspapers 1,100 Cash in hand 9,900
  55,000   55,000

Additional information:

  1. Opening capital fund ₹ 20,000.
  2. Stock of books on 1.4.2018 ₹ 9,200.
  3. Subscription due but not received ₹ 1,700.
  4. Stock of stationery on 1.4.2018 ₹ 1,200 and stock of stationery on 31.3.2019, ₹ 2,000.

Following is the Receipts and payments account of Virudhunagar Volleyball Association for the year ended 31st December, 2018.

Dr. Receipts and Payments Account for the year ended 31st December, 2018 Cr.
Receipts Payments
To balance b/d     By Match expenses   25,000
Cash in hand   5,000 By Upkeep of pavilion   17,000
To Subscription     By Secretary’s honorarium   18,000
2017 10,000   By Bats and balls purchased   22,000
2018 55,000   By Grass seeds   2,000
2019 5,000 70,000 By Fixed deposit   58,000
To Donations   40,000 By Sundry expenses   3,000
To Match fund receipts   30,000 By Balance c/d    
To Interest on fixed deposit   8,000 Cash in hand 7,000  
To Miscellaneous receipts   5,000 Cash at bank 6,000 13,000
    1,58,000     1,58,000

Additional information:

  1. On 1.1.2018, the association owned investments ₹ 10,000, premises and grounds ₹ 40,000, stock of bats and balls ₹ 5,000.
  2. Subscription ₹ 5,000 related to 2017 is still due.
  3. Subscription due for the year 2018, ₹ 6,000.

Prepare income and expenditure account for the year ended 31st December, 2018 and the balance sheet as on that date.


What is a balance sheet?


Discuss the need of preparing a balance sheet


Mr. Pramod borrowed a Loan from the State Bank of India ₹ 3,50,000 on 1st Oct. 2018 at the rate of interest of 12% p.a. Calculate the Interest on a bank loan for the year 2018-19, assuming that the financial year-end on 31st March every year.


Calculate the Gross Profit/Gross Loss
Purchases A/c ₹ 15,500, Sales A/c ₹ 30,000, Carriage Inward ₹ 1,200, Opening Stock ₹ 5,000, Purchases Returns ₹ 500, Closing Stock ₹ 18,000


Calculate the amount of gross profit and operating profit on the basis of the following balances extracted from the books of M/s Rajiv & Sons for the year ended March 31, 2017.

 
Opening stock 50,000
Net sales 11,00,000
Net purchases 6,00,000
Direct expenses 60,0000
Administration expenses 45,000
Selling and distribution expenses 65,000
Loss due to fire 20,000
Closing stock 70,000

What does a balance sheet reveal about a business?


What does it indicate if the balance sheet does not tally (totals on both sides are not equal)?


Why is the balance sheet prepared "as on" a date, not "for the year ended"?


How are adjustments like outstanding expenses or prepaid expenses reflected in the balance sheet?


Which statement best describes the relationship between assets and source of funds?


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