English

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

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Question

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

Options

  • Debit, trading account

  • Credit, trading account

  • Debit, profit and loss account

  • Credit, profit and loss account

MCQ
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Solution

Storage expenses, carriage outwards, salaries of sales staff are recorded on the Debit side of the profit and loss account.

Explanation:

Selling and distribution expenses such as Carriage outward, salesmen's salaries and commissions, bad debts, etc., are debited to the profit and loss account.

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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

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


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