Particulars Manufacturing suppliers retailor customer

cost 100 110 120 146.9

profit 10 10 10
selling price 110 120 130 0
vat 14.3 15.6 16.9 0
amount including vat 124.3 135.6 146.9 0

S.N. Name Full marks pass marks obtain marks result

1 sandeep lamichhane 100 40 52 pass
2 Gulsan jha 100 40 15 fail
3 rohit poudel 100 40 78 pass
4 dipendra airee 100 40 82 pass
5 gyanendra malla 100 40 48 pass
6 lalit rajbanshi 100 40 10 fail

7/9/2024
7/9/2024
Particulars Manufacturing suppliers retailor customer
cost 100

Tuesday, July 9, 2024 7/9/2024 15:27

Monday, July 8, 2024
Sunday, July 7, 2024 Tuesday, July 9, 2024
Saturday, July 6, 2024
Friday, July 5, 2024
Thursday, July 4, 2024
Wednesday, July 3, 2024
Tuesday, July 2, 2024
Monday, July 1, 2024
Sunday, June 30, 2024
 7/9/2024

4.1.1 Bg/Pg/guarantee Margin

4.2.1 Cash & cash equil
element
share capital Mr sharma liability Increase Cr 600,000.00
cash Assests increase dr 600,000.00

cash dr 600,000.00
share capital Mr. Sharma cr 600,000.00

Balance Sheet
Assets amount Liability Amount
cash 600000 share capital Mr. sharma 600000
total 600000 total 600000

Illustration2
cash deposited to Nabil Bank Rs. 400000
Element
Nabil bank assests increase dr 40000 bs
cash assests decrease cr 40000 bs

journal
Nabil bank dr 40000
cash cr 40000

Balance Sheet

assets amount liability amount

Nabil bank 40,000.00
cash (40,000.00)
total - total

Rs. 30000 paid by cheque as security deposit of office space. Rent starts from
1st janaury & monthly rent should be paid within a week of month end
element
security deposit assets increase dr 30000 bs
nabil bank assets decrease cr 30000 bs

Journal
security deposit dr 30000
nabil bank cr 30000

Balance sheet
assets amount liabilities amount
security deposit 30000
nabil bank -30000
total 0 0

Purchased the following fixed assets and paid by cheque

1 Furniture & fixtures - Rs.50000(useful life 6yrs)
2. Electrical accessories - Rs. 10000 (useful life 4yrs)
3. Mobile set (for office use) - Rs. 15000(useful life 4 yrs)
Air condioner - Rs. 30000 (useful life 6yrs)

Element
furniture & fixture assets increase dr 50000
Electrical accessories assets increase dr 10000
mobile set assets increase dr 15000
air conditioner assets increase dr 30000
nabil bank assets increase cr 105000

Journal?
furniture & fixture dr 50000
Electrical accessories dr 10000
mobile set dr 15000
air conditioner dr 30000
nabil bank cr 105000

Balance sheet
assets amt liabilities amt
furniture & fixture 50000
Electrical accessories 10000
mobile set 15000
air conditioner 30000
nabil bank -105000
total 0 total

Illustration 3
mobile phone deposit amount paid rs 2000 for postpaid line subscription

Element
communication expenses increase dr 2000 p/l
cash assets decrease cr 2000 b/s

journal
communication dr 2000
cash cr 2000

Profit &loss a/c

expenses amount income amount
communication 2000 loss(R/S) 2000
Total 2000 total 2000

b/s
assets amount liability amount
cash -2000 share capital
add: profit(r/s)
less: loss(r/s) -2000
total -2000 total -2000

Illustration
Stationery items purchased rs 9200 from people stationary on credit for office

Element
printing & stationery expenses increase dr 9200
peoples stationary creditors desrease cr 9200

journal
printing &stationary dr 9200
people stationary cr 9200

profit & loss

expenses amount income amount
printing &stationary 9200 loss(r&s) 9200
people stationary
BS
BS