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From the following Trial Balance of Mr. Reddy, you are required to prepare Trading and Profit and Loss Account for the year ended on Mar 31, 2009 and a Balance Sheet on that date:
Debit Balance
Credit Balance
Particulars
Rs
Capital
-
1,00,000
Drawings
12,000
Sundry Creditors
40,000
Cash-in-hand
5,000
Cash-at-bank
11,600
Sundry Debtors
51,000
10% Loan (taken on Sep 1, 2008)
20,000
Provision for Doubtful Debts
4,000
Furniture
Machinery
28,400
Stock (Apr 1, 2008)
80,000
Purchases
1,80,000
Rent and Taxes
6,800
Salaries
18,000
Manufacturing Wages
25,000
Sales
2,80,800
Sundry Expenses
2,000
Insurance (including a premium of Rs 600 per annum paid Sep 30, 2009)
800
Commission
1,400
Carriage
Travelling Expenses
1,600
Bills Receivable
8,000
4,46,200
Adjustments
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