4,35,850 4,35,850 Additional Information 31-3-2002 31-3-2003 Rs. Rs. (i) Subscription due 600 800 (ii)Subscription received in advance 320 500 (iii)Electricity and outstanding 460 575 (iv)Stock of medicines 39,100 48,750 (v)Estimated value of equipments 58,000 69,500 (vi)Furniture cost less depreciation 1, 05,000 94,500 (vii)Land -- 50,000 (viii)Interest accrued on investments in 11% Bonds costing Rs. 5, 12,500 (face value Rs. 5, 00,000) 13,750 13,750 (ix)Cash in hand 1,700 800 (x)Cash at bank 45,000 ? 3. FINAL ACCOUNT Q. 1 From the following Balance of Mr. Gupta , Prepare Trading, Profit & Loss Account for the year ending on 31st March 2008 and Balance sheet as on that date: Particulars Debit Credit Capital and Drawing 100000 800000 Opening stock 150000 Purchase and 840000 1620000 Debtors and Creditors 240000 150000 Discounts 32000 Commission 24000
4,35,850 4,35,850 Additional Information 31-3-2002 31-3-2003 Rs. Rs. (i) Subscription due 600 800 (ii)Subscription received in advance 320 500 (iii)Electricity and outstanding 460 575 (iv)Stock of medicines 39,100 48,750 (v)Estimated value of equipments 58,000 69,500 (vi)Furniture cost less depreciation 1, 05,000 94,500 (vii)Land -- 50,000 (viii)Interest accrued on investments in 11% Bonds costing Rs. 5, 12,500 (face value Rs. 5, 00,000) 13,750 13,750 (ix)Cash in hand 1,700 800 (x)Cash at bank 45,000 ? 3. FINAL ACCOUNT Q. 1 From the following Balance of Mr. Gupta , Prepare Trading, Profit & Loss Account for the year ending on 31st March 2008 and Balance sheet as on that date: Particulars Debit Credit Capital and Drawing Opening stock Purchase and Debtors and Creditors Discounts Commission 100000 150000 840000 240000 32000 24000 800000 1620000 150000
bcom_notes.docx