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प्रश्न
The following information has been provided by M/s Achyut Health Care. You are required to calculate the amount of medicines consumed during the year 2020-21:
| Particulars | Amount(₹) |
| Stock of medicines as on April 1, 2020 | 15,00,000 |
| Creditors for medicines as on April 1,2020 | 3,50,000 |
| Stock of medicines as on March 31,2021 | 10,00,000 |
| Creditors for medicines as on March 31, 2021 | 4,20,000 |
| Cash purchases of medicines during the year 2020-21 | 2,00,000 |
| Credit purchases of medicines during the year 2020-21 | 6,00,000 |
खातेवही
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उत्तर
Amount of medicines consumed during the year 2020-21:
| Particulars | Amount (₹) |
| Cash Purchases of medicines | 2,00,000 |
| Add: Credit Purchases of medicines | 6,00,000 |
| Total Purchases | 8,00,000 |
| Add: Opening Stock | 15,00,000 |
| Less: Closing Stock | 10,00,000 |
| Medicines consumed during the year | 13,00,000 |
| Dr. | Stock of Medicines A/c | Cr. | |
| Particulars | Amount (₹) | Particulars | Amount(₹) |
| Balance b/d | 15,00,000 | Income and | |
| Bank A/c | 2,00,000 | Expenditure A/c | 13,00,000 |
| Creditors A/c | 6,00,000 | Balance c/d | 10,00,000 |
| 23,00,000 | 23,00,000 | ||
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