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Tamil Nadu Board of Secondary EducationHSC Commerce Class 11

From the following information, prepare profit and loss account for the year ending 31st December, 2016.

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Question

From the following information, prepare profit and loss account for the year ending 31st December, 2016.

Particulars Particulars
Gross loss 60,000 Printing and stationery (office) 2,000
Promotional expenses 5,000 Legal charges 5,000
Distribution expenses 15,000 Bad debts 1,000
Commission paid 7,000 Depreciation 2,000
Interest on loan paid 5,000 Rent received 4,000
Packing charges (on sales) 4,000 Loss by fire not covered by insurance 3,000
Dividend received 3,000    
Ledger
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Solution

Particulars Particulars
To Gross loss b/d 60,000 By Dividend received 3,000
To Promotional expenses 5,000 By Rent received 4,000
To Distribution expenses 15,000    
To Commission paid 7,000    
To Interest on loan 5,000 By Net loss c/d 1,02,000
To Packing charges 4,000    
To Legal charges 5,000
To Printing and stationery (office) 2,000
To Bad debts 1,000
To Depreciation 2,000
To Loss by fire 3,000
  1,09,000   1,09,000
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Chapter 12: Final Accounts of Sole Proprietors - 1 - Exercises [Page 266]

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Samacheer Kalvi Accountancy [English] Class 11 TN Board
Chapter 12 Final Accounts of Sole Proprietors - 1
Exercises | Q IV 8. | Page 266

RELATED QUESTIONS

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State the meaning of Outstanding Expenses?


Give a word, term, or phrase which can substitute the following statement:
Expenses paid before it is due.


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.


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 ₹ 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.


Prepare the 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 ______.


Where is “Discount allowed” shown in the Profit and Loss Account?


The “Packing expenses” are classified in the Profit and Loss Account when they are:


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