Trading account, Accounting Standards

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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.

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

1,53,000

 

 


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