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Prepare a Trading Account of a trader for the year ending 31st March, 2003 from the
following data: ...--
Rs.
Stock on 1-4-2002 2,40,000
Cash purchases for the year 2,08,000
Credit purchasesfor the year 4,00,000
Cash sales for the year 3,50,000
Credit sales for the year 6,00,000
Purchases returns during the year 8,000
Sales returns during the year 10~000
Direct expenses incurred :
Freight 10,000
Carriage 2,000
Import duty 8,000
Clearing charges 12,000
Cost of goods distributed as free samples during the year 5,000
Goods withdrawn by the trader for personal use 2,000
Stock damaged by fire during the year 13,000
The cost of qnsold stock on 31st March, 2003 was Rs. 1,20,000 but its market value was
Rs. 1,50,000.
[Gross Profit Rs. 2,08,000].
- . .
Prepare Manufacturing and Trading Account for the year-~n mg
·
. '
d" 30th June 2003 with the
.
5• following figures extracted from the books of a manufactunng conce?1. k .
· Opening Stock Closing Stoc
Rs. Rs.
Raw Materials . · \ 1·2·0 ooo· so,ooo
' '
24,000 16,000
'

Work-in-Progress
Finished Go~ds 86 400 64,000
- -' - Rs.
'

'fiansactions during the year :

Purchase of Materials _ 4,00,000 ,
Wages ·'-.: 2,50,000
Stores Consumed 30,000
Indirect Wages 72,000
Factory Rent 24-000
.'
Depreciation (jn Plant & Machinery -- 40,000
Sales · 11,20,000
Purchase·of Finished ~oods 10,000
ms. [Cost of gooqs produced Rs. 8,64,000; Gross Profit Rs. 2,23;600]. .
6. Prepare Manufacturing, ·Trading and Profit and Loss Account for the year ending 31st
March, 2003 and the Balance Sheet as on that . date from the following Tril;il Balance
as'
extra~ted from the books of-Suman ~:\:!ekar on 31st March, 200~. ·.. .. - - · .
. -
., ..
- '
·- Dr. Cr.
Furniture 12,50() Capital 10,25,000
Plant and Machinery 4,35,000 Sales 19,80,000
Goodwill 1,25,000 Creditors • ' . 1,50,000
Salaries 1,00,0_00 Bills Payable .
5,000
' . .,
Rent and· Rates ;

.
45 ' ooo- .
Discount
-
,.
10,000
Opening Stock : Materials 1,25,000 ', .
' .
Work in Progress 45,000 . '
·-·
Finished Goods 1,85,000 . .
Fower · 90,000 ,.
-
D~ctWages 5,25,000 . - ., '
"
. . 1 . -

Publicity 20,000
Bad Debts 15.,000-.
Barut Charges 3,000 .
Cash 17,500
Bank 96,500
Drawings 1,60,000
Trade Debtors 2,50,000
Factory Expenses . 11,500 '·
'
Insurance 20,000 \

Factory Lighting 12,000 . .

Selling Expenses 27,000
Purchases of Materials 8,50,000 '

31,70,000 ' . . . 31,70,000

i

Closing Stock : Materials ·Rs. 85,000, Works in Progress Rs. 50fo·oo a.n d Finished
Goods Rs. 2,40,000. · · ·. • ··
~s. [Cost of Production Rs. 15,23,500 ; Gross Profit Rs. 5,11,500 ; Net Profit Rs.· ~,91,500 ; ·
Balance Sheet Total Rs. 13,11,5_00]. ·· . ·
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