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What is a balance sheet. - Accountancy

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प्रश्न

What is a balance sheet?

अति संक्षिप्त उत्तर
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उत्तर

A balance sheet is referred to as the statement that tells about the position of the assets, the liabilities, and the owner’s equity on a given date.

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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 :
Outstanding expenses are shown on the ____________ side of Balance Sheet.


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 :
Every item of Trial Balance has only one effect.


State True or False with reasons :
Goodwill is not a fictitious asset


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


Do you agree or disagree with the following statement :
Bank Overdraft is treated as an Internal Liability


Do you agree or disagree with the following statement:
Capital is excess of Liabilities over Assets.


Bank overdraft should be shown ______.


Balance sheet shows the ______ of the business.


What are wasting assets?


What are fixed assets?


Mention any two differences between trial balance and balance sheet.


“Balance sheet is not an account” – Explain.


What are the advantages of preparing a balance sheet?


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    

Chennai tennis club had a Match fund showing a credit balance of ₹ 24,000 on 1st April, 2018. The receipt to the fund during the year was ₹ 26,000. Match expenses incurred during the year was ₹ 33,000. How these items will appear in the final accounts of the club for the year ended 31st March, 2019?


How will the following appear in the final accounts of Karaikudi sports club for the year ending 31st March, 2019?

Particulars
Tournament fund on 1st April 2018 90,000
Tournament fund investment on 1st April 2018 90,000
Interest received on tournament fund investment 9,000
Donation to tournament fund 10,000
Tournament expenses 60,000

From the following Receipts and Payment account and from the information given below of Ramanathapuram Sports Club, prepare Income and Expenditure account for the year ended 31st December, 2018 and the balance sheet as on that date.

Dr. Receipts and Payments Account for the year ended 31st December, 2018 Cr.
Receipts Payments
To Balance b/d     By Rent   11,000
Cash in hand 5,000   By Entertainment expenses    11,200
Cash at bank 10,000 15,000 By Furniture   10,000
To Subscription     By Sports materials purchased   13,000
2017 12,000   By Match expenses   12,000
2018 33,000   By Investments made   28,000
2019 16,000 61,000 By Balance c/d    
To Entrance fees   6,000 Cash in hand 1,300  
To General donations   7,000 Cash at bank 4,000 5,300
To Sale of old sports materials   1,000      
To Miscellaneous receipts   500      
    90,500     90,500

Additional information:

  1. Capital fund as on 1st January 2018 ₹ 30,000.
  2. Opening stock of sports material ₹ 3,000 and closing stock of sports material ₹ 5,000.

Calculate the Capital.

Assets  (₹) Liabilities  (₹)

Building 

20,000

Bills Payable  18,000
Furniture 15,000 Creditors 20,700
Debtors 30,000 Outstanding Wages 1,250
Investments 10,000    
Cash at Bank 5,000    
Plant & Machinery 20,000    

The machinery of ₹ 35,500 is purchased on 1st July 2018 and on the same day ₹ 4,500 are spent on the installation of the Machinery. The proprietor has decided to Depreciate Machinery at the rate of 7% p.a. Calculate the amount of depreciation, assuming that accounting year is ending on 31st March every year.


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.


Annual Insurance Premium ₹ 8,000 is paid on 1st Dec 2018. Calculate the amount of Insurance Premium for the accounting year ending on 31st March 2019.


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 45,000
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?


Which section does NOT appear on a balance sheet?


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


Which type of accounts appear on a balance sheet?


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


If cash at bank increases, which side of the balance sheet changes?


Which adjustment will affect both the Trading/Profit & Loss account and Balance Sheet?


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