Friday, July 28, 2017

Jain and Narang's Book - Final Accounts Practical Problems Solution (Part - 1)


7.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchases
To Wages                                  2,000
Add: Due                                      500

To Gross Profit
25,000
75,000

2,500

29,500
By Sales
By Closing Stock
1,00,000
32,000

1,32,000

1,32,000
To Interest on Loan
From Hari                                     900
Add: Accrued                               900

To Establishment Expenses
To Insurance                             1,000
Less: Prepaid                                300

To Interest on Capital
To Depreciation on Building
To Depreciation on F/F
To Depreciation on Motor van
To Net Profit


1,800

15,000

700

10,000
375
750
2,500
5,575
By Gross Profit
By Commission received           4,500
Less: Advance                              1,300

By Interest on drawing
By Interest                                     3,000
Add: Accrued                                   5,00
29,500

3,200

500

3,500

36,700

36,700


Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                                 1,00,000
Less: Drawings                      18,000
Less: Interest                              500
Add: Net Profit                       5,575

Loan from Hari
Accrued Interest
Sundry Creditors
Outstanding wages
Commission received in advance



87,075

25,000
900
10,000
500
1,300
Building                                      15,000
Less: Depreciation @ 2.5%         375
Furniture and fixture                   7,500
Less: Depreciation @ 10%              750
Motor Van                   25,000
Less: Depreciation @ 10%        2,500
Prepaid Insurance
Sundry Debtors
Bank Balance
Accrued Interest
Closing Stock

14,625

6,750

22,500
300
28,100
20,000
500
32,000

1,24,775

1,24,775

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10.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Purchases
To Carriage on Purchases
To Gross Profit
34,96,000
2,000
1,02,000
By Sales A/c
36,00,000

36,00,000

36,00,000
To Salaries
To Carriage on sale
To Lighting
To Rates and Taxes                       2,000
Less: Prepaid                                     600

To Depreciation on Building
To Depreciation on Furniture
To Bad debts
To Provision for bad debts
To Net Profit
21,000
2,500
1,500

1,400

2,700
3,000
2,500
1,875
68,025
By Gross Profit
By Discount
By Commission
1,02,000
2,000
500

1,04,500

1,04,500

Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                                        2,00,000
Add: Net Profit                             68,025

Bills Payable
Loan
Sundry Creditors

2,68,025

50,000
1,00,000
1,00,000
Cash in hand
Bills Receivable
Bank
Building                                         1,35,000
Less: Depreciation @ 2%                 2,700

Prepaid Rates and Rents
Sundry Debtors                               40,000
Less: Bad debt                                   2,500
                                                          37,500
Less Provision @ 5%                         1,875

Furniture                                          30,000
Less: Depreciation @ 10%               3,000

Closing Stock
1,250
7,500
7,500

1,32,300

600



35,625


27,000

3,06,250

5,18,025

5,18,025

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11.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchases                           60,000
Less: Return                                  750
Less: Furniture                             920
Less: Personal use                       5,000
Less: Sample                                2,000

To manufacturing wages
To Gross Profit
30,000




51,330

10,000
1,18,890
By Sales                                 1,77,000
Less: Return                               1,000

By Closing Stock

1,76,000

34,220

2,10,220

2,10,220
To Discount
To Salaries
To Carriage Outward
To Rent & taxes
To Advertisement
To Depreciation Plant & Machinery
To Bad debt
To Interest on Capital
To Net profit
425
7,550
1,200
10,000
4,000
7,800
500
2,500
86,240
By Gross Profit
By Discount
By Provision for doubtful debt
1,18,890
800
525

1,20,215

1,20,215

Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Creditors
Capital                                             50,000
Add: Net Profit                               86,240
                                                      1,36,240
Less: Drawings                                  5,000
                                                      1,31,240
Add: Interest on Capital                 2,500
25,000





1,33,740
Plant & Machinery                  78,000
Less: Depreciation @ 10%      7,800

Furniture                                    2,000
Add: New Furniture                     920

Sundry Debtors                       45,000
Less: Bad debt                              500

Cash and Bank
Closing Stock

70,200


2,920


44,500

6,900
34,220

1,58,720

1,58,740

12.
Trading and Profit & Loss A/c
For the year ended on 31st March, 2014
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                           11,000
Less: Return                                110

To Wages
To Gas and Fuel
To Freight
To Factory Lighting
To Gross Profit c/d
3,850

10,890

3,520
297
990
286
10,571
By Sales
By Closing Stock
23,144
7,260

30,404

30,404
To Depreciation on Plant & Machinery
To Depreciation on Freehold Property
To Salaries
To Office Expenses
To Depreciation on Furniture
To Discount
To Bad debts                                66
Add: Further b/d                           6
72
Add: Provision for b/d              146

To Advance loose tools
To Net Profit
3,300
330
1,320
715
55
132



218

44
4,985
By Gross Profit b/d
By Interest on loan to Krishna   110
Add: Outstanding                        330

By Provision for doubtful debts
10,571

440

88

11,099

11,099



Balance Sheet
As on 31st March, 2014
Capital & Liabilities
Amount
Assets
Amount
Mohan’s Capital                         22,880
Add: Net Profit                              4,985
27,865
Less: M’s Drawings                        1,320

Bills Payable
Sundry Creditors



26,545

550
4,400
Plant & Machinery                           9,900
Less: Depreciation @        3,300
Freehold Property                            6,600
Less: Depreciation @ 5%                    330

Office Furniture                                   550
Less: Depreciation @ 10%                   50

Sundry Debtors                                 2,926
Less: Bad debts                                         6
2,920
Less: Provision for b/d                         146


Loan to Krishna                                4,400
Add: Outstanding loan                       330

Cash at Bank
Loose tools on 1st April 2013             220
Less: Advance                                         44

Cash in hand
Closing Stock


6,600

6,270


495




2,774



4,730

2,926

176

264
7,260

31,495

31,495

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13.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                           1,40,000
Less: Return                                2,600

To Freight on purchase
To Gross Profit
62,000

1,37,400

1,200
69,200
By Sales                                  2,30,000
Less: Return                                4,200

By Closing Stock

2,25,800

44,000

2,69,800

2,69,800
To Salaries
To Rent for godown
To Interest on loan
To Rent & taxes
To Discount allowed to debtors
To Carriage outward
To Printing and Stationery
To electric charges
To Insurance                                 1,500
Less: Prepaid                                    375

To Bad debt                                  2,000
Add: Provision for b/d                4,300

To General Office
To Bank Charges
To Motor car expenses
To Depreciation on F/F
To Depreciation on Office equipment
To Depreciation on Building
To Motor Car
To Net Profit
11,000
5,500
2,700
2,100
2,400
2,000
1,800
2,200

1,125


6,300

3,000
1,600
3,600
2,140
2,400
3,000
4,000
16,935
By Gross Profit
By Discount Received from Creditors
By Provision for b/d
69,200
1,600
3,000

73,800

73,800
Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Sundry Creditors
Loan
Capital                           1,62,000
Less: Drawings                12,000
Less: L. I.P                          4,000

Net Profit
43,000
30,000


1,46,000

16,935
Cash in hand
Cash at Bank
Sundry Debtors                        86,000
Less: Provision for b/d              4,300

Furniture and Fixture               21,400
Less: Depreciation @ 10%         2,140

Office Equipment                      16,000
Less: Depreciation @ 15%         2,400

Buildings                                     60,000
Less: Depreciation @ 5%           3,000

Motor Car                                   20,000
Less: Depreciation@ 20%          4,000           
Closing Stock
Prepaid Insurance
1,400
2,600

81,700


19,260


13,600


57,000


16,000
44,000
375

2,35,935

2,35,935

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14.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchases                         1,71,000
Less: Return                                4,000
Less: Loss by fire                      20,000

To Carriage inwards
To Wages
To Power
To Gross Profit
32,000


1,47,000

1,500
23,000
9,000
99,500
By Sales                                 2,89,600
Less: Returns                                 600

By Closing Stock
2,89,000


23,000

3,12,000

3,12,000
To Loss by fire
To Advertising
To Depreciation on P/M
To Depreciation on Samples
To Rent and Insurance               19,900
Less: Prepaid                                     200

To Salaries
To General Changes
To Traveler’s commission
To Traveler’s salary
To Discount Allowed
To Bad debt
20,000
4,000
2,000
900

19,700

34,400
8,600
2,890
9,000
5,000
2,000
By Gross Profit
By Rent received
By Bad debts provision
By Discount Received
By Net loss
99,500
600
600
1,800
5,990

1,08,490

1,08,490

Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                           41,000
Less: Drawings                5,000
                                       36,000
Less: Net Loss                 5,990

Creditors –
Trade
Expenses



30,010


30,000
6,800
Goodwill
Advertising Development

P/M                                             20,000
Less: Depreciation @ 10%         2,000

Traveler’s Samples                      2,700
Less: Depreciation @ 33%            900

Sundry Debtors                          14,600
Less: Bad debts                             2,000

Cash at Bank
Cash in Hand
Prepaid Insurance
Closing Stock
5,000
4,000


18,000


1,800


12,600

2,000
210
200
23,000

66,810

66,810

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15.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchases                              5,475
Less: Return                                   125
Less: Drawing                                600

To Gross Profit
3,460


4,750

10,290
By Sales                                 15,450
Less: Returns                             200

By Closing Stock

15,250

3,250

18,500

18,500
To Depreciation on F/F
To Depreciation on Motor
To Depreciation on Building
To Bad debts                                     125
Add: Provision for b/d                     190

To due bank overdraft
To Advertising
To Interest A/c
To Taxed and insurance              1,250
Less: Prepaid                                    100
                                                       1,150
Add: Outstanding                            120        

To General Expenses
To Salaries
To Net Profit
48
1,125
375

315

85
450
118



1,270

782
3,600
2,572
By Gross Profit
By Provision for b/d
By Commission                        375
Less: Advance                          125
10,290
200

250

10,740

10,740

Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                           12,500
Add: Net Profit              2,572
Less: Drawings                  600
                                       
Sundry Creditors
Bank Overdraft             2,850
Add: Due                             85

Advance commission
Due tax
Sue salaries


14,472

2,500

2,935

125
120
300
F/F                                                  640
Less: Depreciation 7½%                48

Moto Vehicles                             6,250
Less: Depreciation @ 18%         1,125

Buildings                                       7,500
Less: Depreciation @ 5%              375

Sundry Debtors                           3,800
Less: Provision b/d @ 5%             190

Cash in Hand
Prepaid Insurance
Closing Stock

592


5,125


7,125


3,610

650
100
3,250

20,452

20,452

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16.
Trading and Profit & Loss A/c
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchases                            67,350
Less: Returns                              2,520

To Carriage inward
To Gross Profit
14,310

64,830

1,450
8,730
By Sales                                 80,410
Less: Returns                          1,590

By Closing Stock

78,820

10,500

89,320

89,320
To Carriage Outward
To Depreciation on freehold property
To Insurance                            3,000
Add: Prepaid                               300
                                                  3,300
Less: Prepaid                              330

To Office Expenses                 5,100
Less: Cost of Acquisition       1,000
                                                  4,100
Less: Stationary                          800

To Stationary
To Bad debt                            1,310
Add: Further B/d                       400
                                                 1,710
Add: Provision for                  1,054

To Salaries & Commission
1,590
1,200



2,970




3,300

600



2,764

4,950
By Gross Profit
By Discount
By Net Loss
8,730
150
8,494

17,374

17,374

Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                           40,000
Less: Net Loss                8,494
                                       
Creditors for Expenses
Account Payable

31,506

400
4,700
Freehold Property                       10,800
Add: Cost of acquisition               1,000

Prepaid Insurance
Furniture & fitting

A/R                                                11,070                    
Less: further b/d                              400
                                                      10,670
Less: Doubtful debt                         600
                                                      10,070
Less: Provision for d/d                    454
(10,070 – 1,000 x 5%)

Closing Stock
Stock of Stationary
Cash at Bank

11,800

330
1,560






9,616


10,500
200
2,600

36,606

36,606

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18.
Trading and Profit & Loss A/c
For the year ended 31st December 2014
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                          60,000
Less: Returns                              500
                                               59,500
Less: Drawing                             500

To Carriage inward
To wages
To Gross Profit
6,000



59,000

1,000
100
16,300
By Sales                              73,700
Less: Returns                           800

By Closing Stock

72,900

9,500

82,400

82,400
To Salaries                             6,000
Less: Salary to                       2,400

To Carriage outward
To Rent
To Bad debt                              500
Add: Further bad debt        1,500

To Advertisement
To Discount
To Depreciation on furniture
To Insurance                           600
Less: Prepaid                           150

To Interest on Loan
To Net Profit

3,600

500
1,200

2,000

3,000
600
300

450

300
6,390
By Gross Profit
By Provision for b/d
By Discount
By Interest on loan
By Rent by sub letting
16,300
1,000
300
240
500

18,340

18,340



Balance Sheet
Capital & Liabilities
Amount
Assets
Amount
Capital                              40,000
Less: Drawings                  8,900
                                         31,100
Add: Net Profit                 6,390

Loan from Y                      5,000
Add: Interest                       300

Creditors
Rent Outstanding
Liabilities for other expenses



37,490


5,300

13,000
100
1,900
Loan to X                                        3,000
Add: Interest                                     240

Debtors                                         30,000
Less:Provisions @ 5%                   1,500
Cash
Furniture                                         3,000
Less: Depreciation @ 10%              300

Goodwill                                  
Bank
Prepaid insurance
Closing Stock

3,240


28,500
200

2,700

5,000
8,500
150
9,500

57,790

57,790

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19.
Trading and Profit & Loss A/c
For the year ended on 31st March, 2014
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                           90,300
Less: Return                              1,300
89,000
Less: Drawings                             500

To Direct Expenditure
To Gross Profit c/d
60,500



88,500

7,500
43,500
By Sales                                   1,37,200
Less: Return                                 2,200
By Closing Stock

1,35,000
65,000

2,00,000

2,00,000
To Depreciation on Land & Building  
To Depreciation on Furniture & Fixture
To Provision for doubtful debts
To Postage, Stationary & Phones
To Fire insurance premium           2,000
Less: Advance                                  (500)
To Salaries                                      11,000
Add: Outstanding                          1,000
To Outstanding B/O
To Net Profit
1,500
800
1,250
2,500

1,500

12,000
2,000
24,950
By Gross Profit b/d
By Accrued Investment
By Interest

By Commission                           3,000
Less: Advanced                           (1,000)
43,500
500
500


2,000

46,500

46,500

Balance Sheet
As on 31st March, 2014
Capital & Liabilities
Amount
Assets
Amount
Capital                                            30,000
Less: Drawings (4,500 + 500)       5,000
25,000
Add: Net Profit                             24,950

Sundry Creditors
Advance commission
Outstanding Salaries

Bank Overdraft                           40,000
Add: Outstanding                         2,000



49,950

45,000
1,000
1,000


42,000
Land & Building                        30,000
Less: Depreciation @ 5%        (1,500)

Furniture & Fittings                    8,000
Less: Depreciation @ 10%        (800)

Sundry Debtors                       25,000
Less: Provision for d/d @ 5%   1,250

Cash in hand
Investment                       10,000
Add: Accrued                                 500

Advance Fire Insurance
Closing Stock

28,500


7,200


23,750

3,500

10,500

500
65,000

1,38,950

1,38,950

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20.
Trading and Profit & Loss A/c
For the year ended on 31st Dec, 2013
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase
To Wages                                     3,000
Less: Construction                      1,000

To Carriage
To Gross Profit c/d
2,100
7,800

2,000

400
10,700
By Sales
By Closing Stock
15,000
8,000

23,000

23,000
To Bad debts
To Provision for bad debt
To Provision for discount on debtors
To Discount
To Office Expenses
To Salaries
To Repairs
To Bad debts works
To Manager’s commission
(10,700 x 5/100)
To General manager commission
(7,524 x 10%)
To Net Profit
300
265
101
100
475
900
800
500
535

752

6,772
By Gross Profit b/d
By Provision for discount on creditors
By Provision for b/d
10,700
100
700

11,500

11,500

Balance Sheet
As on 31st March, 2014
Liabilities
Amount
Assets
Amount
Creditors                                    5,000
Less Provision for discount @ 2% 100

Bills Payable
Capital                                    6,085
Add: Net Prof                    6,772

Works Manager’s commission
General Manager’s commission

4,900

5,000

12,857

535
752
Debtors                                                 5,600
Less: B/d                                                   300
5,300
Less: Provision for b/d @ 5%                265
5,035
Less: Provision for Discount @ 2%      101

Plant & Machinery
Cycle shed
Building
Bills Receivable
Cash
Prepaid Expenses
Closing Stock





4,934

1,500
1,000
3,800
4,000
610
200
8,000

24,044

24,044

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21.
Trading and Profit & Loss A/c
For the year ended on 31st March, 2014
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                             1,02,000
Less: Return                               (1,740)

To Manufacturing wages
To Freight on Purchase
To Manufacturing Expenses
To Factory, fuel, power
To Factory Lighting
To Gross Profit c/d
34,200

1,00,260

34,500
1,860
9,500
1,280
950
95,700
By Sales                                    2,50,850
Less: Return                                 (3,100)

By Closing Stock

2,47,750

30,500

2,78,250

2,78,250
To Depreciation on Plant &
Machinery
To Salaries
To Depreciation on Furniture
To Freight on Sales
To Insurance & Tax
To General Expenses
To Depreciation on Motor car
To Bad debts                               1,400
Add: Provision for b/d               3,910
To Interest & Bank charges
To Worker’s manager commission @
1% on G.P.
To General Manger commission @
2% (57,093 x 2/100)
To Net Profit
2,000

15,850
500
2,140
4,250
8,200
1,000

5,310
400
957

1,142

55,951
By Gross Profit b/d
By Provision for b/d
95,700
2,000

97,700

97,700

Balance Sheet
As on 31st March, 2014
Liabilities
Amount
Assets
Amount
Capital                                         80,000
Add: Net Profit                          55,951

Sundry Creditors
Bank Loan
Work manager commission
General manager commission  

1,35,951

44,560
15,000
957
1142
Plant & Machinery                     20,000
Less: Depreciation @ 10%       (2,000)
Furniture                                     10,000
Less: Depreciation @ 5%             (500)

Building
Goodwill
Motor car                                    12,000
Less: Depreciation                    (1,000)

Sundry Debtors                          78,200
Less: Provision for b/d @ 5%  (3,910)

Cash at Bank
Cash in Hand
Closing Stock

18,000

9,500

24,000
25,000

11,000


74,290

4,200
1,120
30,500

1,97,610

1,97,610

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22.
Trading and Profit & Loss A/c
For the year ended on 31st March, 2014
Particulars
Amount
Particulars
Amount
To Opening Stock
To Purchase                             83,290
Less: Return                             (3,172)

To Factory fuel, power
To Manufacturing Wages             9,915
Add: Outstanding                              800

To Carriage on purchase
To Lighting
To Manufacturing expenses
To Gross Profit c/d
21,725

80,118

542

10,715

897
392
2,680
18,266
By Sales                                      1,26,177
Less: Return                                  (7,422)

By Closing Stock
1,18,755


16,580

1,35,335

1,35,335
To Depreciation on Plant & Machinery
To Depreciation on Furniture & fitting
To Office Salaries                          3,745
Add: Outstanding                             350

To Bad debts 2.5%
To Rent & Taxes                          1,765
Add: Accrued                                  150

To Office expenses
To Discount
To Travelling Expenses
To Carriage on sales
To Insurance                                  570
Less: Unexpired                             (70)

To Net Profit
2,750
172

4,095

1,195

1,915

2,778
422
925
960

500

2,554
By Gross Profit b/d
18,266

18,266

18,266

Balance Sheet
As on 31st March, 2014
Liabilities
Amount
Assets
Amount
Capital                                                  93,230
Less: Drawings                                     (6,820)
86,410
Add: Net Profit                                       2,554

Sundry Creditors
Bills Payable
Outstanding Salaries
Outstanding Manufacturing wages
Accrued Rent   



88,964

22,680
6,422
350
800
150
Plant & Machinery              55,000
Less: Depreciation @ 5%  (2,750)

Furniture & Fitting               1,720
Less: Depreciation @ 5%    (172)

Sundry Debtors                   47,800
Less: Provision @ 2.5% (1,195)

Cash at Bank
Cash in Hand
Unexpired Insurance
Closing Stock

52,250


1,548


46,605

2,245
68
70
16,580

1,19,366

1,19,366


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