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Organize the Trading Account from the subsequent details:
Office Rent Rs. 5,000;Purchases Rs. 80,100; Opening stock Rs.25, 000; Stock at the end Rs. 15,000; Carriage Inward Rs. 12,000; Carriage Outward Rs. 2,000;
Sales Rs. 1,40,000; Sales Return Rs. 2,000; Purchases Return Rs. 100.
Solution
Trading Account For the year ending
Particulars
Rs.
Opening Stock: Raw Material Work-in-Progress Finished Goods
Net Purchase:
Purchase 80,100
Less: Purchase Returns 100
Profit & loss Account
(Transferred to)
25,000
80,000
48,000
Net sales:
Sales 1,40,000
Less: Sales Return 2,000
Closing Stock: Raw Material Work-in-Progress Finished Goods
1,38,000
15,000
1,53,000
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