`’000 `’000 `’000 `’000 Particulars Particulars To Manufacturing A/c By Closing 755 (cost of produced) 4,247.5 To Gross profit c/d 2,348.9 7,496.4 7,496.4 To Salaries 28,000 By Gross Profit b/d 2,348.9 Add : Outstanding 10 By Discount 70.2 290 Less : Pre-paid 5 28.5 To Interest and bank charges 12.6 Add : Outstanding 100 22.6 To Discount allowed 15 To Insurance 300 Less : Pre-paid 100 200 To Carriage outwards 42 To Provision for bad Debts 65 To Loss on sale of furniture 15 To Depreciation on: Building 3,750 Furniture 1,350 51 To Interest on capital 250 To Net profit transferred to capital account 1,653.5 2,419.1 2,419.1
Particulars `’000 `’000 Particulars `’000 `’000 To Manufacturing A/c (cost of produced) To Gross profit c/d To Salaries Add : Outstanding Less : Pre-paid To Interest and bank charges Add : Outstanding To Discount allowed To Insurance Less : Pre-paid To Carriage outwards To Provision for bad Debts To Loss on sale of furniture To Depreciation on: Building Furniture To Interest on capital To Net profit transferred to capital account By Closing 755 4,247.5 2,348.9 7,496.4 7,496.4 28,000 By Gross Profit b/d 2,348.9 10 By Discount 70.2 290 5 28.5 12.6 100 22.6 15 300 100 200 42 65 15 3,750 1,350 51 250 1,653.5 2,419.1 2,419.1
16443-fa-pdf-1-&-2-units-.docx