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प्रश्न
From the following particulars ascertain profit or loss.
| Particulars | ₹ |
| Capital as on 1st January 2018 | 2,20,000 |
| Capital as on 31st December 2018 | 1,80,000 |
| Additional capital introduced during the year | 40,000 |
| Drawings made during the year | 50,000 |
खातेवही
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उत्तर
Statement of Profit or Loss
| Particulars | ₹ |
| Closing capital | 1,80,000 |
| (+) Drawings | 50,000 |
| 2,30,000 | |
| (−) Additional capital | 40,000 |
| Adjusted capital | 1,90,000 |
| (−) Opening capital | 2,20,000 |
| Loss | 30,000 |
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