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Find the odd one : Rent. Salary, Insurance, Plant and Machinery - Book Keeping and Accountancy

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Question

Find the odd one :

Options

  • Rent

  • Salary

  • Insurance

  • Plant and Machinery

MCQ
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Solution

Plant and Machinery

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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 6. 1) | Page 318

RELATED QUESTIONS

Answer in One Sentence:

What is Net Profit?


Answer in One Sentence:
State the meaning of Outstanding Expenses?


State True or False with reasons:
Credit balance of Profit and Loss account shows net profit.


Fill in the blank :
Interest on Bank Loan is debited to _________  A/c


Fill in the blank :
All indirect / operating expenses are transferred to ________ account.


Find the odd one :


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


What is the need for preparing profit and loss account?


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 ₹ 407500


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 ₹ 407500


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  of 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.


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


It is an account prepared to know the net profit/loss. It is also a nominal account and represents second stage.


Storage expenses, carriage outwards, salaries of sales staff are recorded on the ______ side of the ______.


In case, the total of the debit side is greater than the total of the credit side, the difference represents ______.


Explain the needs of Profit and Loss Account.


What happens to the net profit shown by the Profit and Loss Account in a sole proprietorship?


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


Which of the following is added to bad debts while preparing the Profit and Loss Account?


What happens to net loss as per the Profit and Loss Account in final accounts?


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