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Do you agree or disagree with the following statement : Reserve for bad debts is created by debiting Profit and Loss Account.

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Question

Do you agree or disagree with the following statement :
Reserve for bad debts is created by debiting Profit and Loss Account.

Options

  • Agree

  • Disagree

MCQ
True or False
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Solution

Reserve for bad debts is created by debiting Profit and Loss Account.-Agree

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Chapter 9: Final Accounts of a Proprietary Concern - EXERCISE [Page 318]

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Balbharati Book Keeping and Accountancy [English] Standard 11 Maharashtra State Board
Chapter 9 Final Accounts of a Proprietary Concern
EXERCISE | Q 7. 1) | Page 318

RELATED QUESTIONS

Answer in One Sentence:

What is Net Profit?


Give a word, term, or phrase which can substitute the following statement:
Income due but not yet received


Give a word, term, or phrase which can substitute the following statement:
The provision made to compensate the loss on account of likely debts.


Select the most appropriate alternatives given below and rewrite the sentence :
Discount earned is transferred to credit side of ___________ account


Fill in the blank :
Profit and Loss account is prepared to find out ___________ results of the business.


Fill in the blank :
Interest of proprietor's drawing is credited to _________ account.


Salaries appearing in the trial balance is shown on the ______.


Name any two direct expenses and indirect expenses.


From the following details, prepare a profit and loss account.

Particulars Particulars
Gross profit 50,000 Interest received 2,000
Office rent 10,000 Discount received 3,000
Depreciation on office assets 8,000 Carriage outwards 2,500
Discount allowed 12,000 Insurance on office building 3,500
Advertisement 4,000 General expenses 3,000
Audit fees 1,000 Freight inwards 1,000

Correct and Rewrite the following statements:

When the credit side of the Profit and Loss Account is greater than the debit side, it is called Net Loss.


Prepare Profit and Loss Account of Sanjay Brothers for the year ended 31st March 2018 from the following balances.

1) Bank charges ₹ 22,000
2) Interest (Cr.) ₹ 16,000
3) Sundry expenses ₹ 42,000
4) Insurance ₹ 35,000
5) Salaries ₹ 40,000
6) Rates and Taxes ₹ 13,000
7) Postage ₹ 8,000
8) Advertisement ₹ 40,000
9) Rent paid ₹ 32,000
10) Bad debts ₹ 10,000
11) Commission (Cr) ₹ 17,500
12) Printing & Stationery ₹ 21,000
13) Loss by fire ₹ 18,000
14) Discount (Dr) ₹ 23,000
15) Discount (Cr) ₹ 37,000
16) Misc. Income ₹ 14,000
17) Depreciation ₹ 34,000
18) Carriage Outwards ₹ 60,000
19) Godown Expenses ₹ 40,000

Note: Gross Profit ₹ 4,07,500


Give a word, term or phrase which can substitute the following statement:

Account prepared to know Net Profit or Net Loss.


Give a word, term or phrase which can substitute the following statement:

Account prepared to know Net Profit or Net Loss.


Give a word, term or phrase which can substitute in the following statement:

Account prepared to know Net Profit or Net Loss.


Prepare Profit and Loss Account of Sanjay Brothers for the year ended 31st March, 2018 from the following balances.

1) Bank charges ₹ 22,000
2) Interest (Cr.) ₹ 16,000
3) Sundry expenses ₹ 42,000
4) Insurance ₹ 35,000
5) Salaries ₹ 40,000
6) Rates and Taxes ₹ 13,000
7) Postage ₹ 8,000
8) Advertisement ₹ 40,000
9) Rent paid ₹ 32,000
10) Bad debts ₹ 10,000
11) Commission (Cr) ₹ 17,500
12) Printing & Stationery ₹ 21,000
13) Loss by fire ₹ 18,000
14) Discount (Dr) ₹ 23,000
15) Discount (Cr) ₹ 37,000
16) Misc. Income ₹ 14,000
17) Depreciation ₹ 34,000
18) Carriage Outwards ₹ 60,000
19) Godown Expenses ₹ 40,000

Note: Gross Profit ₹ 4,07,500


Given below is the Trial Balance of M/s. Krishna & Sons Pvt. Ltd. as on 31st March, 2023. Prepare a Trading and  Profit and Loss account for the year ending 31st March, 2023 and a Balance Sheet as on the same date.

Trial Balance of M/s. Krishna & Sons Pvt Ltd. as on 31st March 2023.

Particulars Dr. Cr.
Capital - 50,000
Drawings 1,000 -
Debtors and Creditors 25,000 15,000
Loan - 20,000
Discounts 4,750 300
Purchases and Sales 90,000 1,72,000
Land and Buildings 88,000 -
Salaries 33,000 -
Cash in hand 2,700 -
Stock as on 01-04-2022 28,000 -
Commission Received - 18,550
Sales Return and Purchase Return 750 550
Carriage inward 1,200 -
Bills receivable and Bills payable 7,500 5,500
Total 2,81,900 2,81,900

Closing Stock was valued at ₹ 25,000


Imagine you are an accountant of Shah & Company. You have to pass an entry of interest received by the company. What will be the accounting treatment?


Prepare Profit and Loss Account of Sanjay Brothers for the year ended 31st March, 2018 from the following balances. 

1) Bank charges ₹ 22,000
2) Interest (Cr.)  ₹ 16,000
3) Sundry expenses ₹ 42,000
4) Insurance   ₹ 35,000
5) Salaries  ₹ 40,000
6) Rates and Taxes ₹ 13,000
7) Postage ₹ 8,000
8) Advertisement ₹ 40,000
9) Rent paid ₹ 32,000
10) Bad debts  ₹ 10,000
11) Commission (Cr.) ₹ 17,500
12) Printing & Stationery ₹ 21,000
13) Loss by fire ₹ 18,000
14) Discount (Dr.) ₹ 23,000
15) Discount (Cr.) ₹ 37,000
16) Misc. Income ₹ 14,000
17) Depreciation ₹ 34,000
18) Carriage Outwards ₹ 60,000
19) Godown Expenses ₹ 40,000

 Note: Gross Profit ₹ 4,07,500


Prepare Profit and Loss Account of Sanjay Brothers for the year ended 31st March, 2018 from the following balances.

1) Bank charges ₹ 22,000
2) Interest (Cr.) ₹ 16,000
3) Sundry expenses ₹ 42,000
4) Insurance ₹ 35,000
5) Salaries ₹ 40,000
6) Rates and Taxes ₹ 13,000
7) Postage ₹ 8,000
8) Advertisement ₹ 40,000
9) Rent paid ₹ 32,000
10) Bad debts ₹ 10,000
11) Commission (Cr.) ₹ 17,500
12) Printing & Stationery ₹ 21,000
13) Loss by fire ₹ 18,000
14) Discount (Dr.) ₹ 23,000
15) Discount (Cr.) ₹ 37,000
16) Misc. Income ₹ 14,000
17) Depreciation ₹ 34,000
18) Carriage Outwards ₹ 60,000
19) Godown Expenses ₹ 40,000

Note: Gross Profit ₹ 4,07,500


Net profit/loss is transferred from ______.


Carriage outwards are recorded the ______ side of the ______.


Distinguish between a Trading Account and a Profit and Loss Account.


Give a word, term or phrase which can substitute the following statement:

Account prepared to know Net Profit or Net Loss.


Which of the following is NOT recorded in the Profit and Loss Account?


Which of these expenses would typically NOT appear on the debit side of the Profit and Loss Account?


What principle is followed by recording indirect expenses and incomes in the Profit and Loss Account?


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