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Capital Receipts are 2,4,5,7 Revenue receipts are 1,3,6

Liabilities Capital Bank Loan Creditors

Balance Sheet Amt. in Rs. Assets 285000.00 Land and Building 100000.00 Investments 47000.00 Closing Stock Cash in Hand Cash at Bank Debtors 432000.00

Amt. in Rs. 200000.00 120000.00 30000.00 16000.00 30000.00 36000.00 432000.00

Balance Sheet as on 1 March 2010 Liabilities Capital

Amt. in Rs. Assets


70000 Bank 70000 Balance Sheet as on 3 March 2010

Amt. in Rs.
70000 70000

Liabilities Capital Bank Loan

Amt. in Rs. Assets


70000 Bank 30000 100000 Balance Sheet as on 5 March 2010

Amt. in Rs.
100000

100000

Liabilities Capital Bank Loan

Amt. in Rs. Assets


70000 Bank 30000 Furniture Computer 100000 Balance Sheet as on 9 March 2010

Amt. in Rs.
55000 25000 20000 100000

Liabilities Capital Bank Loan

Amt. in Rs. Assets


70000 Bank 30000 Furniture Computer Inventory 100000

Amt. in Rs.
25000 25000 20000 30000 100000

Balance Sheet as on 15 March 2010 Liabilities Capital Bank Loan Profit and Loss A/c

Amt. in Rs. Assets


70000 Bank 30000 Furniture 30000 Computer Debtors 130000

Amt. in Rs.
65000 25000 20000 20000 130000

Balance Sheet as on 28 March 2010 Liabilities Capital Bank Loan Profit and Loss A/c

Amt. in Rs. Assets


70000 Bank 30000 Furniture 13500 Computer Debtors 113500 Balance Sheet as on 29 March 2010

Amt. in Rs.
48500 25000 20000 20000 113500

Liabilities Capital Bank Loan Profit and Loss A/c

Amt. in Rs. Assets


55000 Bank 30000 Furniture 13500 Computer Debtors 113500 Balance Sheet as on 31 March 2010

Amt. in Rs.
33500 25000 20000 20000 98500

Liabilities Capital Bank Loan Profit and Loss A/c

Amt. in Rs. Assets


55000 Bank 30000 Furniture 13000 Computer Debtors 98000

Amt. in Rs.
33000 25000 20000 20000 98000

Liabilities Rs Capital 3,00,000 Less: Drawings -24,000 Creditors Bank overdraft Bills payables Creditors

Balance Sheet Assets Plants Furniture 276000 Debtors 100000 Closing stock 28,000 Bills receivables 15,000 Cash in hand 25,000 444000

Rs. 80000.00 128000.00 140000.00 44000.00 20000.00 32000.00 444000.00

Amt. in Rs. ShriRam Company Balance Sheet January 2, Year 1 Assets 15,000 Bank 15,000 Total ShriRam Company Balance Sheet January 3, Year 1 Assets 15,000 Bank 10,000 25,000 Total ShriRam Company Balance Sheet January 5, Year 1 Assets 15,000 Bank 10,000 Inventory 18,000

Liabilities Paid-up capital Total

15,000 15,000

Liabilities Paid-up capital DhanLakshmi Bank Loan Total

25,000

25,000

Liabilities Paid-up capital DhanLakshmi Bank Loan Accounts Payable/ creditors

25,000 18,000

Total

Liabilities Paid-up capital Reserves DhanLakshmi Bank Loan Accounts Payable Total

43,000 Total ShriRam Company Balance Sheet January 9, Year 1 Assets 15,000 Bank 2,000 Inventory 10,000 Accounts Receivables 18,000 45,000 Total ShriRam Company Balance Sheet January 10, Year 1 Assets 15,000 Bank 2,000 Inventory 10,000 Accounts Receivables Nil 27,000 Total ShriRam Company Balance Sheet January 12, Year 1 Assets

43,000

33,000 12,000 Nil

45,000

Liabilities Paid-up capital Reserves DhanLakshmi Bank Loan Accounts Payable Total

15,000 12,000 Nil

27,000

Liabilities

Paid-up capital Reserves DhanLakshmi Bank Loan Accounts Payable Total

15,000 3,000 10,000 Nil

Bank Inventory AccountsReceivables/ Debtors

15,000 7,000 6,000

Liabilities Paid-up capital Reserves DhanLakshmi Bank Loan Accounts Payable Total

28,000 Total ShriRam Company Balance Sheet January 31, Year 1 Assets 15,000 Bank 3,000 Inventory 10,000 Accounts Receivables Nil 28,000 Total

28,000

21,000 7,000 Nil

28,000

Balance Sheet as on 1 January 2010 Liabilities Capital Amount Assets Amount 200000 200000

200000 Cash 200000

Balance Sheet as on 2 January 2010 Liabilities Capital Payables(Mortgages) Amount Assets Amount 100000 500000 600000

200000 Cash 400000 Shop 600000 Balance Sheet as on 3 January 2010

Liabilities Capital Payables for Mortgages Payables

Amount

Assets

Amount 50000 500000 200000 750000

200000 Cash 400000 Shop 150000 Mercandise (Inventories) 750000 Balance Sheet as on 4 January 2010

Liabilities Capital Payables for Mortgages Payables Profit and Loss A/c

Amount

Assets

Amount 200000 500000 100000

200000 Cash 400000 Shop 150000 Mercandise (Inventories) 50000 800000 Balance Sheet as on 6 January 2010

800000

Liabilities Capital Payables for Mortgages Payables Profit and Loss A/c

Amount

Assets

Amount 200000 500000 50000 75000

200000 Cash 400000 Shop 150000 Mercandise (Inventories) Receivables 75000

825000

825000

Balance Sheet as on 7 January 2010 Liabilities Capital Payables for Mortgages Payables Profit and Loss A/c Amount Assets Amount 200000 500000 200000 75000

200000 Cash 400000 Shop 300000 Mercandise (Inventories) Receivables 75000

975000 Balance Sheet as on 10 January 2010 Liabilities Capital Payables for Mortgages Payables Profit and Loss A/c Amount Assets

975000

Amount 320000 500000 100000 75000

200000 Cash 400000 Shop 300000 Mercandise (Inventories) Receivables 95000

107500

107500

Particulars Liabilities Capital Net Loss Borrowed Funds Loan Total Capital Employed Assets Fixed Assets Building Furniture Goodwill Current Assets Cash (Including Bad debts Recovered) Debtors Closing Stock Total Current Assets Current Liabilities Creditors O/s Expenses Bank Overdraft Total Current Liabilities Net Current Assets Total Assets

Amt. in Rs. 187500.00 21450.00

Amt. in Rs.

166050.00 27000.00 193050.00

150000 18000 12000.00

180000

6,750 52,500 26,250 85,500 42,000 16,950 13,500 72,450 13,050 193,050

Balance Sheet as on 1 March 2010 Liabilities Capital

Amt. in Rs. Assets


100000 Cash 100000

Amt. in Rs.
100000 100000

Balance Sheet as on 2 March 2010 Liabilities Capital

Amt. in Rs. Assets


100000 Cash Deposit for premises 100000 Balance Sheet as on 10 March 2010

Amt. in Rs.
50000 50000 100000

Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 5500 Deposit for premises 105500 Balance Sheet as on 15 March 2010

Amt. in Rs.
55500 50000 105500

Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 15500 Deposit for premises 115500 Balance Sheet as on 16 March 2010

Amt. in Rs.
65500 50000 115500

Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 10500 Deposit for premises 110500 Balance Sheet as on 18 March 2010

Amt. in Rs.
60500 50000 110500

Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 7500 Deposit for premises 107500

Amt. in Rs.
57500 50000 107500

Balance Sheet as on 25 March 2010 Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 7500 Deposit for premises Inventory 107500

Amt. in Rs.
57000 50000 500 107500

Balance Sheet as on 26 March 2010 Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 14500 Deposit for premises Debtors 114500 Balance Sheet as on 29 March 2010

Amt. in Rs.
57000 50000 7500 114500

Liabilities Capital Profit and Loss A/c

Amt. in Rs. Assets


100000 Cash 14500 Deposit for premises Debtors Prepaid Rent 114500

Amt. in Rs.
52000 50000 7500 5000 114500