1.

From the following Trial Balance of M/s Sonia and Sufi, you are required to prepare Trading Profit and Loss Account for the year ended 31st December, 2004 and the Balance sheet as on that date. Trial Balance as on 31.12.2004 Particulars Debit (Rs.) Credit (Rs.) Sonias Capital 1, 80, 000 Sufis capital 1, 50, 000 Sonias Drawing 14, 450 Sufis Drawing 10, 000 Stock on 1 1 2004 2, 00, 000 Bills Receivable 25, 000 Purchases 2, 75, 000 Sales 4, 00, 000 Bills Payable 60, 000 Return In ward 5, 000 Return Outward 4, 500 Plant and Machinery 1, 00, 000 Loose Tools 25, 000 Patents 25, 000 Sundry Debtors 1, 25, 000 Sundry Creditors 1, 40, 000 Cash at Bank 77, 550 Wages 19, 000 Salaries 17, 500 Rent and Taxes 7, 500 Insurance 3, 000 Printing and Stationery 2, 000 Power and Fuel 3, 500 9, 34, 500 9, 34, 500 Adjustments: 1. Stock as on 31st December, 1978 Rs. 1, 30,000 and its market value were Rs. 1, 40,000. 2. Write off Rs. 1000 for bad & Provide for Bad and Doubtful debts at 5% on Sundry Debtors. 3. Goods worth Rs. 1000 were distributed as free samples. 4. Prepaid Insurance Rs. 750. 5. Depreciate Plant and Machinery by 10% p.a. and Patent by 15% p.a. 6. Outstanding expenses Salaries Rs. 2,500 Wages Rs. 1,000 Printing and Stationery Rs. 500. 7. Uninsured goods worth Rs 1200 were lost by fire. 2. Misha and Latha are partners sharing profits and losses in the ratio of 2 : 1. From the following Trial Balance prepare Trading and Profit and loss account for the year ending 31st December, 2004. Trial Balance as on 31.12.2004 Particulars Debit (Rs.) Credit (Rs.)

Stock (1st January) Sundry Debtors Bills payable Purchases Wages Returns Outward Salaries Office Expenses Insurance Plant & Machinery Sundry Creditors Rent Sales Reserve for Doubtful Debts Travelling Expenses Returns Inward Land and Building Bills Receivable Bank Mishas capital Lathas capital Adjustments: 1. 2. 3. 4. 5. 6. 7.

10, 000 28, 000 40, 000 8, 500 2, 700 2, 446 1, 300 30, 000 1, 800 1, 400 3, 500 44, 800 3, 400 6, 655 1, 84, 501

10, 101 2, 500

21, 500 60, 000 400

60, 000 30, 000 1, 84, 501

Closing stock was valued at Rs. 26,500. Provide 10% Depreciation on Plant and Machinery. Goods worth Rs. 1000 were distributed as free samples. Prepaid Insurance Rs. 300. Maintain Reserve for Doubtful debts at 1% of Sundry debtors. Outstanding rent for the current year Rs. 200. Goods worth Rs. 100 were taken over by Latha for her personal use, but no entry is made in the books.

3. Surya and Abhijeet are in a Partnership firm. The trial Balance of the firm on 31 st December, 2004 was as follows. Trial Balance as on 31st December, 2004 Particulars Debit (Rs.) Credit (Rs.) Capitals: Surya 15, 000 Abhijeet 10, 000 Drawings: Surya 500 Abhijeet 200 Buildings 20, 000 Plant and Machinery 6, 000 Cash at bank 600 Purchases and Sales 47, 500 75, 500 Returns 1, 500 1, 000 Carriage 350 Opening stock 11, 000 Wages 6, 000 Debtors & Creditors 17, 600 12, 600 Salaries 2, 500 Rent and Insurances 400 Postage and Telegrams 200 Bad Debts 250 Discounts 100 50

Reserve for Bad Debts Outstanding Salaries Trade Expenses

300

750 100

1, 15, 000 1, 15, 000 Adjustments: 1. Partners share Profits and Losses in the ratio of their capitals. 2. Write off Rs. 450 for Bad debts & Reserve for Bad and Doubtful Debts is to be maintained at 5% on the Debtors. 3. Depreciate Building @ 5% and Machinery @ 10% p.a. 4. Goods worth Rs. 1, 000 were destroyed by fire and the insurance company admitted a claim for Rs. 800. 5. Stock as on 31st December, 2004 was valued at Rs. 8, 000. 6. Goods worth Rs. 1000 were distributed as free samples. 7. Wages outstanding Rs. 1000. Prepare Trading and Profit & Loss account for the year ended 31st December, 2004 and a Balance sheet as on that date.

4. Agarkar and Dravid are in partnership sharing profit and losses in the ratio of 2: 1 from the following information of Trial balance and adjustments you are required to prepare profit and loss account, trading account and Balance sheet as on 31st march 2003. Trial Balance as on 31st December, 2003
Particulars Debit (Rs.) Credit (Rs.) Prepaid Insurance 400 Insurance 1, 000 R.B.D.D 500 Discount 400 Postage and Telephones 1, 600 Salaries 28, 000 Debtors 33, 000 Creditors 34, 000 Wages 12, 000 Opening Stock 24, 000 Carriage 500 Return Inward 2,800 Return Outward 4, 600 Purchase and sales 96, 600 1, 50, 800 Bank Overdraft 60, 400 Plant and Machinery 12, 000 Land and Building 88, 000 Drawings:Agarkar 4,000 Dravid 2,000 Capitals:Agarkar 30, 000 Dravid 26, 000 3, 06, 300 3, 06, 300

Adjustments: 1. Write off Rs. 1,000 for bad debts and provide for R.B.D.D @ 5% on debtors. 2. Goods worth Rs. 2,000 were distributed as free samples. 3. Closing Stock 31 12- 2003 was valued at cost Rs. 28, 000 while its market value is Rs. 30,000/-. 4. Salaries were outstanding Rs. 1,000. 5. Depreciate Land and Building @ 5% p.a. and Plant and Machinery @ 10% p.a.

6. Goods worth Rs. 3,000 were destroyed by fire, but insurance company admitted the claim for Rs. 400 only. 7. Dravid had taken goods worth Rs. 1000 for his own use, but no entry is made in the books. 5. From the following Trial Balance and adjustments you are required to prepare the Trading account, Profit and loss account and Balance sheet as on 31st December, 2004. Trial Balance as on 31st December, 2004
Particulars Debit (Rs.) Credit (Rs.) Aishwaryas Capital 2, 00, 000 Revathis Capital 1, 30, 000 Aishwaryas Drawing 14, 000 Revathis Drawing 10, 000 Stock on 1 1 2004 2, 00, 000 Bills Receivable 15, 000 Purchases 2, 85, 000 Sales 3, 90, 000 Bills Payable 70, 000 Return In ward 15, 000 Return Outward 4, 000 Plant and Machinery 1, 00, 000 Loose Tools 25, 500 Patents 15, 000 Sundry Debtors 1, 25, 000 Sundry Creditors 1, 40, 800 Cash at Bank 78,00 0 Wages 19, 000 Salaries 17, 500 Rent and Taxes 7, 000 Insurance 3, 000 Printing and Stationery 2, 000 Power and Fuel 3, 800 9, 34, 800 9, 34, 800

Adjustments 1. Stock on 31st December, 2004 is valued at Rs. 50,000 but is market value is Rs. 45,000. 2. Depreciate plant and machinery @ 5% p.a. Patents by 10%. 3. Write off Rs. 1,000 for bad debts and provide for R.B.D.D @ 5% on debtors. 4. Insurance were prepaid for Rs. 200. 5. Salaries outstanding amounted to Rs. 800. 6. Goods worth Rs. 5000 were destroyed by fire. 7. Goods worth Rs. 400 were distributed as free samples. 6. From the following Trial Balance and Adjustments of Kumbhar and Maroti you are required to prepare Trading and Profit and Loss Account for the year ended on 31 st March, 2005 and Balance Sheet as on that date. Trial Balance as on 31st March, 2005
Debit Balance Rs. Credit Balance Rs.

Stock (1.4.2004) Salary and Wages Cash Purchases Sundry expenses Wages Bills Receivable Travelling Expenses Bad Debts Factory Expenses Commission Investments Debtors Tools and Equipments Furniture Goodwill Building

35000 4200 10000 225200 13600 12000 6000 2000 3000 8000 4000 20000 40000 6000 12000 21000 50000 472000

Sales 330000 Discount 4000 Creditors 20000 Bank Overdraft 10000 Interest on Investment 8000 Capitals: Kumbhar 60000 Maroti 40000

472000

Adjustments 1. Partners share Profits and Losses in the ratio of their capitals. 2. Closing stock is valued at Cost Price Rs. 40,000 and at Market Price Rs. 45,000. 3. Kumbhar has withdrawn goods worth Rs. 1,200 for his own use, but no entry is made in the books. 4. Uninsured goods worth Rs. 12,000 were lost by fire. 5. Rs. 450 is to be written off as bad debts. 6. Unpaid expenses: Salary and Wages Rs. 800 Rent Rs. 1,200 7. Depreciate building @ 7 % p.a. 7. From the following information you are required to prepare the Trading account, profit and loss account and Balance sheet as on 31st March, 2005. Trial Balance as on 31st March, 2005
Particulars Debit (Rs.) Credit (Rs.)

Sachins Capital Gangulys capital Sachins Drawing Gangulys Drawing Stock on 1 1 2004 Bills Receivable Purchases Sales Bills Payable Return In ward Return Outward Plant and Machinery Loose Tools Patents Sundry Debtors Sundry Creditors Cash at Bank Wages Salaries Rent and Taxes Insurance Printing and Stationery Power and Fuel

4, 000 1, 000 2, 20, 000 5, 000 2, 95, 000 5, 000 1, 00, 000 24, 000 25, 000 1, 25, 000 77, 550 19, 000 17, 500 7, 950 3, 000 2, 000 3, 500

1, 00, 000 2, 30, 000

2, 00, 000 1, 60, 000 4, 500

2, 40, 000

9, 34, 500

9, 34, 500

Adjustment 1. Stock on 31st March, 2004 is valued at Rs. 30,000 but is market value is Rs. 35,000. 2. Depreciate plant and machinery @ 5% p.a. Patents by 20%. 3. Insurance were prepaid for Rs. 200. 4. Salaries outstanding amounted to Rs. 800. 5. Maintain Reserve for Doubtful debts at 10% of Sundry debtors. 6. Goods worth Rs. 5000 were destroyed by fire and the insurance company admitted a claim for Rs. 3000 only. 7. Sachin has withdrawn goods worth Rs. 500 for his own use, but no entry is passed in the books. 8. Abhijit, Pawan and Vikram are partners. The following balanced were extracted from the books of a partnership firm as on 31st March, 1999. Trial Balance As On 31st March, 1999
Debit Balance Rs. Credit Balance Rs. Purchases 165000 Capital Accounts: Debtors 6000 Abhijit 24000 Stock (1st April, 1998) 25000 Vikram 12000 Wages 20000 Pawan 30000 Salaries 8000 Current Accounts: Furniture 8000 Vikram 2000 Building 45200 Pawan 3000 Insurance 3500 Sales 250000 Loan at 5% to Vijay (1st Dec. 98) 4000 Reserved for Doubtful Debts 7800 Rent and Taxes 2000 Interest on Investment 720 Investment 10000 Creditors 25000 Cash in Hand 8820 Bills Payable 14000 Bills Receivable 10000 Return Outwards 3000 Current Account : Abhijit 2000

371520

371520

Adjustment 1. Closing stock Rs. 13,000. 2. Partners are allowed a salary at Rs. 3000 p.a. 3. Rs. 1200 paid during the year as building repairs wrongly debited to building account. 4. Depreciate furniture at 12% p.a. and Building at 10% p.a. 5. Rs. 1000 due from customer is not recoverable and create R.D.D. at 5% on debtors. 6. Goods of Rs. 12,000 were destroyed by fire. The insurance company admitted a claim for Rs. 7,410. 7. Prepare Final Accounts for the year ending 31st March, 1999. 9. Mr. Kale and Mr. Gore were partners sharing profits and losses equally. The Trial Balance of their firm was as under: Prepare Trading and Profit and Loss Account for the year ended on 31st March, 2004 and Balance Sheet as on that date: Trial Balance as on 31st March, 2004.
Debit Balance Opening Stock Wages Purchases Investments Postage Printing & Stationery Carriage Outwards Insurance Debtors Furniture Bad Debts Carriage Inwards Cash in Hand Machinery (Purchased on 1.7.03) Salaries (For 10 months) Sundry Expenses Bills receivable Rs. 30000 9500 52500 10000 1000 2500 1300 3200 35000 5500 1200 1800 5400 32000 15000 2100 8500 216500 Credit Balance Capitals: Mr. Kale Mr. Gore Current Accounts: Mr. Kale Mr. Gore Bills Payable 10% Bank Loan(Taken on 1.10.2003) Bank Overdraft Creditors Sales R.D.D. Returns Outward Rs. 30000 60000 2100 1400 7500 10000 6500 25000 70500 3000 500

216500

Adjustment 1. Closing stock was valued at Rs. 61,500. 2. Printing and Stationery included Rs. 500 paid for purchase of postal stamps. 3. Depreciate Furniture and Machinery at 10% p.a. 4. 5% interest is to be allowed on capital. 5. Of the debtors Rs. 500 were bad and should be written off, and R.D.D. should be maintained at 5%. 6. Goods of Rs. 7,500 were purchased on 30th March, 2004 and included in the closing stock but those purchases were not recorded in the books of accounts. 7. Bills receivable include a dishonoured bill of Rs. 500. 10. From the following Trial Balance of Ramesh and Reshma and given adjustments, prepare final accounts for the year ending 31st March, 2007. Ramesh and Reshma share profits and losses in the ratio of 2:1. Trial Balance as on 31st March, 2007.

Debit Balance Rs. Credit Balance Rs. Land & Buildings 250000 Capital A/c. Plant & Machinery 150000 Ramesh 270000 Salaries 45000 Reshma 200000 Productive Wages 35000 Current A/c Delivery Van 80000 Ramesh 13000 Office Expenses 26000 Reshma 17000 Purchases 125000 Sales 290000 Returns 2500 Returns 4000 Bad debts 1000 Reserve For Bad debts 6000 Sundry Debtors 24000 Sundry Creditors 64000 Rent (for 10 months) 12000 Bills Payable 40000 12% Investments 18000 Bank Overdraft 10% p.a. 20000 Stock 26000 (Taken on 1st Jan 07) Insurance 3600 Interest on Investments 1700 Unproductive Wages 1000 Advertising 4000 Furniture & Fixtures 38000 Printing & Stationery 4600 Power & fuel 10000 Patent 15000 Cash at Bank 18000 Cash in Hand 27000 925700 925700

Adjustment 1. The stock of goods on 31st March, 2007 was valued at Rs. 66,000 at cost while its market price was Rs. 70,000. 2. Write off Rs. 2,000 as further bad debts and maintain 5% R.D.D. on debtors and maintain 3% Reserve for discount on debtors and 2% Reserve for discount on Creditors. 3. Depreciate Plant and Machinery by 10%; Delivery Van by 15%; Patent by 20%. Furniture costing Rs. 8,000 sold for Rs. 5000 was wrongly included in sales and remaining furniture & fixtures are valued at Rs. 22,000. [less Rs. 8,000 from furniture, less Rs. 5,000 from sales and
record loss on sale of furniture worth Rs. 3,000 in P&L A/c Dr. Side & Depreciation on furniture is Rs. 8,000]

4. Outstanding expenses: Productive Wages Rs. 5400; Salaries Rs. 4500; Insurance premium is paid for the year ended 31st December, 2007. 5. Goods worth Rs. 6,500 were distributed as free samples for which no record has been made. 6. Bills Payable includes a dishonoured bill of Rs. 12,000. 7. Sale of goods of Rs. 10,000 was wrongly considered as sale of machinery. 11. Following is the Trial Balance of Kalavati and Lilavati as on 31st March, 2005 who share Profits and Loses to the ratio of 3:2. Interest on capital was allowed at 5% p.a. Trial Balance as on 31st March, 2005
Debit Balance Rs. Credit Balance Rs.

Opening Stock 10000 Return Outward 1250 Sundry Debtors 14100 Sundry Creditors 15800 Purchases 20000 Sales 35000 Wages 4250 R.B.D.D. A/c. 200 Salaries 1350 Capital A/c. Office expenses 1223 Kalavati 35000 Discount 650 Lilavati 10000 Rent, Rates & Taxes 900 Loan at 9% 2000 Plant & Machinery 15000 (Taken on 1.10.2004) Return Inward 1750 Land & Building 20000 Cash at Bank 7327 Current A/c : Kalavati 2100 Lilavati 600 99250 99250

Additional Information 1. Closing stock was valued at Rs. 20,500. 2. Unpaid wages Rs. 750. 3. Outstanding salary Rs. 657. 4. Provide depreciation on Plant & Machinery at 10% p.a. and on land & building at 5% p.a. 5. Write of Rs. 100 as bad debts and provide R.B.D.D. at 5% on debtors. 6. Rent, Rates and Taxes prepaid Rs. 100. 7. Prepare Trading A/c and Profit & Loss A/c for the year ending 31st March, 2005 and a balance sheet as on that date. 12. Given below is the Trial Balance of M/s Radha and Krishna on 31st March, 2004. Partners share profit & losses in the ratio of 3:2 respectively. From the following trial balance and additional information, prepare a Trading & Profit & Loss account for the year ended 31st March, 2004 and a Balance sheet as on that date. Trial Balance as on 31st March, 2004.
Particulars(Debit) Amount Particulars(Credit) Amount Partner's Current A/c Partners Capital Account Radha 16000 Radha 80000 Partner's Drawings Krishna 50000 Radha 15000 Partners Current Account Krishna 10000 Krishna 10000 Purchases 120000 Sales 365000 Returns 2500 Returns 3500 Debtors 65000 Creditors 10000 Furniture 50000 RDD 2000 Premises 160000 Provident fund 65000 Bad debts 7500 Interest on P.F. Investment 6000 Discount 5000 Outstanding Salaries & Wages 6500 Provident Fund Contribution 15000 General Reserve 45003 Provident Fund Investment 60000 Salaries & Wages 15003 Opening Stock 80000 Cash in hand 18000 Royalties 4000

643003 Adjustments:

643003

1. 2. 3. 4. 5. 6.

The closing stock was valued at marked price Rs. 90,000 which is 20% above cost. Write off bad debts Rs. 1500 and make a provision for doubtful debts @5% on debtors. Provide 2% Reserve for discount on debtors and creditors. Depreciate Furniture @ 15% and Premises @ 20%. Interest on capital is allowed @ 10% p.a. and interest on drawings be charged @ 15% p.a. Radha is entitled to receive rent for her premises at Rs. 300 p.m. where business is carried out and Krishna is to be given 5% commission on Gross Profit.

13. X, Y & Z are partners in a firm of following terms. a. Y and Z to get salaries of Rs. 10,000 and Rs. 5,000 respectively for the year. b. Interest on Capital and on drawings is to be calculated at 10% p.a. c. They share profits and losses as X 50%, Y 30%, Z 20%.
The Trial Balance of the firm as on 31st March 1996 was as follows. Debit Balance Furniture Premises Plant & Machinery Purchases Opening Stock Works Managers Salary Office Expenses Rent & Insurance Legal Fees Debtors Balance at bank Drawings: X Y Z Rs. 22,000 60,000 70,000 2,80,000 42,000 64,000 45,200 10,500 3,500 20,600 43,700 17,000 11,000 9,000 6,98,500 Credit Balance Capital A/c X Y Z Current A/c X Y Z Sales Creditors Rs. 80,000 50,000 30,000 6,000 12,000 18,000 4,65,000 37,500

6,98,500

Your are informed that:

1. 2. 3. 4. 5. 6. 7.

Stock on 31st march, 1996 is valued at Rs. 36,000 Outstanding expenses are Works Managers salary Rs. 6,000, Rent Rs. 1,000 Prepaid insurance Rs. 500 Machinery of Rs. 2,000 is included in Purchases. Depreciate all fixed assets at 10% Provide for commission receivable Rs. 2,000 On 31st March 1996 goods worth Rs. 5,000 were destroyed by fire and insurance co. Admitted claim for Rs. 2,000. 8. Goods distributed as free samples Rs. 1,000 were not recorded.
14. Following is the Trial Balance of Vinod and Vikas sharing profits and losses equally. Prepare a Trading and Profit & Loss account for the year ending 31st March, 1996 and a Balance Sheet as on that date after considering the adjustment given below.

Trial Balance as on 31st March, 1996 Particulars(Debit) Amount Particulars(Credit) Amount Stock (1-4-1995) 44000 Capital A/c Purchases 170000 Vinod 80000 Returns Inwards 10000 Vikas 80000 Carriage 4000 Sales 320000 Motive Power 6000 Creditors 40000 Wages 56000 Commission 4000 Trade Expenses 4000 Bank Loan 32000 Sundry Debtors 72000 Salaries 38000 Insurance 2400 Postage 3600 Commission 5000 Plant & Machinery 60000 Furniture 16000 Advertising 8000 Office Rent (10 months) 10000 Drawings Vinod 14000 Vikas 6000 Building 24000 Cash in Hand 3000 556000 556000 Adjustments

1. 2. 3. 4. 5. 6.

Stock on 31.3.1996 was valued at cost price Rs. 80,000 and market price Rs. 72,000. Depreciate Plant & Machinery and Building at 20% and 10% respectively. Insurance has been paid for one year ending 31.6.1996. Goods withdrawn by Vinod amounting to Rs. 10,000 during the year were not recorded in the books. Bad debts were Rs. 2000 and an R.D.D. is to be created at 5% on debtors. Goods of Rs. 6000 were purchased on 30.3.1996 and also included in the closing stock, but the purchase was not recorded in the books of account.

15. From the following Trial Balance of Somnath and Ambadas being equal partners, you are required to prepare Trading and Profit & Loss A/c for the year ended 31st March, 1996 and Balance Sheet as on that date after taking into consideration the additional information. Trial Balance as on 31st March, 1996 Particulars(Debit) Opening Stock Drawings: Somnath Ambadas Insurance Salaries and Wages Carriage Purchase Bills Receivable Rent Debtors Returns Machinery Travelling Expenses Cash at Bank Amount Particulars(Credit) Amount 60000 Capital A/c Somnath 22000 1000 Ambadas 18000 1500 Reserve Fund 21600 600 Sales 130000 4500 Bills Payable 1000 2500 Creditors 16000 65000 Reserve for Bad and Doubtful Debts 800 600 Returns 500 3500 18000 1000 12000 3000 1000

Building Office Expenses Advertisement (for 3 years)

30000 2700 3000 209900

209900

Adjustments: 1. 2. 3. 4. 5. 6. 7. Closing stock: cost Rs. 25,000 and market price Rs. 30,000. Allow interest on capital at 10% p.a. Prepaid insurance Rs. 50. Provide for R.B.D.D. at 5% on debtors. Uninsured goods costing Rs. 3000 were destroyed by fire. Outstanding expenses: Salaries Rs. 1000; Rent Rs. 500. Provide depreciation on Machinery at 20%; Building 2 %.

16. Pradeep and Prashant are partners sharing profits and losses in equal ratio. From the following Trial Balance you are required to prepare Trading and Profit & Loss account for the year ended 31 st March, 1998 and Balance Sheet as on that date after taking into consideration the additional information. Trial Balance as on 31st March, 1998 Particulars(Debit) Amount Particulars(Credit) Amount Land and Building 44500 Capitals Plant(Addition on 1st Jan. 98, Rs. 3,000) 9750 Pradeep 60000 Drawings Prashant 40000 Pradeep 3000 Sales 57000 Prashant 2000 Suppliers Account 9500 Opening Stock 26000 Reserve for Doubtful Debts 500 Wages 5000 Outstanding Expenses Purchases 34500 500 Carriage 700 Office Expenses 2270 Rent, Rates and Taxes 1750 Insurance 480 Motor van 20000 Salaries 1750 Bad debts 950 Customers Account 14600 Cash at Bank 250 167500 167500 Additional Information: 1. 2. 3. 4. 5. Closing stock on 31st March, 1998 was at cost Rs. 40,000 and Market price Rs. 50,000. Provide 10% p.a. interest on Capital. Charge interest on drawings: Pradeep Rs. 100 and Prashant Rs. 150. Depreciate plant at 10% p.a. Prashants withdrawal of goods worth Rs. 1,000 for personal use but not recorded in the books.

17. Given below is the Trial Balance of Sagar and Sindhu who are partners sharing profits and losses in equal ratio. You are required to prepare a Trading and Profits and Losses in equal ratio. You are required to prepare a Trading and Profit & Loss A/c for the year ended 31st March, 2006 and a balance sheet as on that date after taking into account the given adjustments. Trial Balance as on 31st March, 2006.

Particulars(Debit)

Amount

Particulars(Credit)

Amount

Purchases Patent Rights Buildings Opening sock Printing & Stationery Sundry Debtors Wages & Salaries Partners Drawings Sagar Sindhu Audit Fees Sundry Expenses Furniture & Fixtures 10% Investments (Purchased on 1st Oct. 2005) Conveyance Expenses Cash Provident Fund contribution Carriage Inwards Trade Expenses Goodwill Machinery Shop Fittings Bad Debts Bills Receivable

98000 4000 100000 15000 1750 35000 11000 4500 6500 700 3500 8000 10000 2000 4000 800 1300 2700 20000 20000 18000 250 9000

Capitals Sagar Sindhu Provident Fund Creditors Bank Loan Sales Reserve for Doubtful Debts Purchases Returns General Reserve Commission Bills Payable

30000 40000 17000 45000 42000 163250 6250 3500 10000 9000 10000

376000

376000

Adjustments 1. The closing stock at the end of the year was valued at market price Rs. 1,44,000 which is 20% above cost. 2. Commission includes Rs. 1,400 received in advance. 3. Goods worth Rs. 15,000 were sold on 30th March 2006, but not yet recorded in the books of accounts. 4. 1/6th shop fittings and 20% of goodwill were to be written of. The provision for Bad debts was to be maintained @ 5% on debtors. 5. Provide interest on Partners capital @ 10% p.a. and charge interest on drawings @ 12% p.a. 6. Sagar is allowed a commission @ 2% on Gross profit. 7. Machinery and Buildings were to be depreciated at 15% and 205 respectively. Patent Rights and Furniture and Fixtures were valued at Rs. 2,000 and Rs. 5,000 respectively. 8. Bills Receivable include a dishonoured bill for Rs. 2500. An amount of Rs. 2,000 spent on repairs on machinery was wrongly included in machinery account. 18. Asha and Nir0sha are the partners sharing profits and losses equally. You are required to prepare the Trading and profit and loss account for the year ended 31st December, 1997 and a Balance sheet as at that date after making the necessary adjustments. Trial Balance as on 31st December, 1997

Debit Balance Amount Buildings 70000 Plant and Machinery 60000 Furniture 16000 Sundry Debtors 28800 Return Inwards 6000 Discount 2600 Printing and Stationery 1500 Insurance Charges 1600 Bad debts 1400 Salaries 19300 Purchases 98000

Credit Balance Amount Ashas Capital 80000 Niroshas Capital 100000 Discount Received 1800 Loan From Vijay 30500 Sales 120000 Sundry Creditors 30000 Reserve for Bad Debts 2000 Return Outward 3700

Cash at Bank Stock ( on 1.1.97) Carriage Inwards Legal Charges Ashas Drawings Niroshas Drawings

25800 20000 2500 500 8000 6000 3,68,000

3,68,000

Adjustments: 1. The stock on 31.12.97 was of the value of Rs. 44,000 which is less than its market value by 2,000. 2. On 24th December, 1997 stock of the value of Rs. 6,000 was stolen Insurance company admitted the claim for Rs. 4,000 only and paid the amount on 7th Jan 1998. 3. Goods worth Rs. 4,000 were received on 31st December, 1997 and were included in the closing stock, but purchase invoice was omitted to be entered in the books. 4. The partnership firm distributed goods worth Rs. 1,500 as free samples and Asha withdrew goods worth Rs. 3,000 for personal use, but no record was made of the same in the books. 5. Of the sundry Debtors Rs. 800 were bad debts and should be written off. 6. Make reserve for discount at 5% on debtors and creditors. 7. Depreciation Plant and Machinery by 10% and Furniture by 5%. 19. Following is the Trial balance of a firm as on 31st December, 1997 Trial Balance as at 31st December, 1997

Debit Balance
Bank Bills Receivable Sundry Debtors Stock on 31.12.96 Purchases(net) Petty cash A/c Wages Salaries Rent (for 10 months) Electricity Charges Drawings A Drawings B Buildings Furniture Carriage Inwards Donations Carriage Outwards Miscellaneous Expenses Printing and Stationery Postage and Telegram Fuel and power

Amount Credit Balance

2,000 8,000 23,000 31,000 1,80,000 4,000 38,300 20,800 1,000 2,180 6,000 4,000 34,000 4,000 2,000 1,000 3,500 1,500 2,300 1,430 1,390 As Capital Bs Capital Bills Payable Sundry Creditors Reserve for bad debts Sales

Amount
25,000 15,000 7,500 33,300 600 2,90,000

3,71,400

3,71,400

Adjustments: 1. Wages include Rs. 3,300 paid for the construction of a part of the building. 2. Provide for outstanding rent 3. Depreciation is to be provided on furniture@ 10% and Building @ 5% 4. Bills Receivable and Bills Payable include dishonoured bills for Rs. 2,000 and Rs. 1,500 respectively. 5. Bad debts to be written off Rs. 500. Provide reserve for doubtful debts @ 5% on debtors. 6. Petty cash A/c shows the amounts transferred from cash book. Actual petty cash expenses are Rs. 3,100. You are required to prepare Trading and profit and loss account for the year ended 31st December 1997 and a balance sheet as on that date.

20. From the following Trial Balance of M/s Kale and Gore your are required to prepare Trading and Profit and Loss account for the year ended 31st December, 1997 and the Balance sheet as on that date after taking into account the necessary adjustments. Trial Balance as on 31st December, 1997

Particulars Debit (Rs.) Credit (Rs.) Kales Capital 1, 80, 000 Gores capital 1, 50, 000 Kales Drawing 14, 450 Gores Drawing 10, 000 Stock on 1 1 2004 2, 00,000 Bills Receivable 25, 000 Purchases 2, 75, 000 Sales 4, 00, 000 Bills Payable 60, 000 Return In ward 5, 000 Return Outward 4, 500 Plant and Machinery 1, 00, 000 Loose Tools 25, 000 Patents 25, 000 Sundry Debtors 55, 000 Sundry Creditors 40, 000 Cash at Bank 47, 550 Wages 19, 000 Salaries 17, 500 Rent and Taxes 7, 500 Insurance 3, 000 Printing and Stationery 2, 000 Power and Fuel 3, 500 8, 34, 500 8, 34, 500
Adjustments: 1. Depreciate Plant and Machinery by 5% and Patents by 15%. 2. Provide for Bad and Doubtful debts @ 5% on Sundry debtors. 3. Prepaid Insurance Rs. 750 4. Outstanding expenses : a. Salaries Rs. 2,500 b. Wages Rs. 1,000 c. Printing and Stationery Rs. 500. 5. Stock as at 31st December 1997 Rs. 1,30,000. 6. Kale and Gore have taken goods worth Rs. 2,000 and Rs. 3,000 respectively for their personal use. No entry has been passed in the books. 21. Keshav & Devidas are partners and the Trial Balance and the necessary adjustments of their firm are given below. Trial Balance as at 31st March 1998

Debit Balance

Amount Credit Balance

Amount

Purchases Sales return Debtors Opening Stock Wages Salaries Furniture( Balance as on 1.4.98) Rs. 6750 Add: Purchases On 31.2.98 Rs. 700 Machines Bad Debts Advt. (for 3years w.e.f. 1stOct. 97) Investments Insurance Drawings Keshav Devidas Cash and Bank Balances
Adjustments: 1. 2. 3. 4. 5. 6.

1,25,225 4,250 50,200 28,788 20,167 13,677

Capital Keshav Devidas Sales Purchase Returns Commission Creditors Dividend in Investments Reserve for Doubtful debts 7,450 Devidas Loan 7,500 315 3000 9,500 320

27,000 35,000 2,05,000 3,230 245 21,073 825 500 10,000

3,000 1,500 27,981 3,02,873

3,02,873

Closing Stock Rs. 15,000 Depreciation on Machines @ 5% and on furniture @ 10% p.a. Deduct Rs. 200 for bad debts and provide 2% R.D.D Interest on capital (Opening Balance) at 5% p.a. but on drawings at 10% p.a. Keshav is to get 1% commission on Gross profit and Devidas is to be paid at Rs. 2,000 p.a. as a salary. After considering the adjustment, prepare the Trading, Profit and Loss A/c for the year ending 31st March 1998 and a Balance sheet on that date.

22. Pankaj and Bindas are partners sharing profits in the ratio of their capital. Their Trial Balance as on 31.03.1997 is as under. Trial Balance as on 31.3.1997 is as under

Debit Balance Amount Credit Balance Amount Land and Building 1,00,000 Pankajs Capital 30,000 Plant and Machinery 30,000 Bindass Capital 50,000 Purchases 1,20,000 Bills Payable 6,000 Wages 3,500 Creditors 12,000 Opening Stock 10,000 Outstanding commission 500 Carriage Outward 400 10% Loan (taken on 1.7.96) 10,000 Sundry Debtors 25,000 Sales 2,00,000 Interest on Loan 250 Discount 1,100 Prepaid taxes 200 Commission 4,000 Salary 4,500 Reserve for bad debts 3,000 Commission 700 General Reserve 1,000 Loss by fire 2,000 Travelling Expenses 3.400 Electricity 650 Pankajs Drawings 2,000 Bindass Drawings 3,000 Cash on hand 10,000

Sales Returns

2,000 3,17,600

3,17,600

Prepare Trading and Profit and loss A/c for the year ended 31st March 1997 and the Balance sheet as on that date after taking into account the following adjustments. 1. Closing stock cost price Rs. 20,000 and Market price is less than the cost price by 5000. 2. Goods distributed as free samples Rs. 1,000. 3. Purchase returns of Rs. 2,000 on 30th March, 1997 have not been recorded in the books. 4. Wages included Rs. 1,000 paid for installation of Plant and Machinery. 5. Bills payable include a dishonoured bill of Rs. 1,000 6. Depreciate Machinery by 10% and Land & Building by 5% 7. Reserve for Bad debts is to be maintained at 5% on Debtors. 23. Dalal & Raja are partners sharing profit and losses equally. From the following Trial Balance of the firm, prepare Trading a/c Profit and Loss A/c and Balance sheet for the year ending 31.12.1997. Trial Balance as on 31.12.1997 Debit Rs. Credit Rs. Stock 20,000 Capital Accounts: Purchases 1,30,200 Dalal 15,000 Sales Return 500 Raja 15,000 Debtors 20,000 Current Accounts Wages 6,000 Dalal 2,000 Royalties 1,000 Raja 2,000 Furniture 5,000 Sales 1,70,500 Machinery 30,000 Purchase Return 3,200 Advertisement for 4 years 4,000 Commission 300 Salary 3,000 Provident Fund 2,000 Provident fund contribution 500 Interest on Provident fund investments. 200 Provident fund investment 2,000 Reserve for Doubtful debts Insurance 500 Creditors 500 Cash 3,000 20,000 Drawings : Dalal 3,500 Raja 1,500 2,30,700 2,30,700 Adjustments. 1. Closing stock: Cost price Rs. 25,000. Market Price Rs. 30,000/2. Dalal has taken goods worth Rs. 500 for his personal use. 3. Goods amounting Rs. 3,000 were sold and dispatched on 27.12.1997 but no entry was made in the sales book. 4. Prepaid insurance Rs. 100. 5. Depreciation Furniture by 15%, Machinery by 20% 6. Write off bad debts Rs. 400/- and provide for reserve for doubtful debts at 3% on debtors. 24.Hira and Manik are partners in a firm sharing profits and losses in the ratio of their opening capitals. Below given is their Trial Balance as on 31st March 1998. Trial Balance as at 31st March 1998

Debit

Rs.

Credit

Rs.

Plant and Machinery Opening Stock Purchases Freehold Land & Building Carriage inwards Carriage outwards Wages Sundry Debtors Salaries Furniture Trade Expenses Return Inwards Advt. Suspense A/c Discount Partners Drawings: Hira Manik Bills Receivable Insurance Bad debts Cash at Bank

50,000 30,000 80,000 85,000 1,700 2,500 16,000 50,000 12,000 18,000 6,000 950 12,500 900 3,000 2,000 20,000 1,200 1,000 5,000 3,97,750

Sales Discount Sundry Creditors Bills Payable Hiras Loan A/c Capital A/c Hira Manik

2,40,000 2,000 20,000 10,750 50,000 50,000 25,000

3,97,750

You are required to prepare the Trading and Profit and Loss account of the firm for the year ended 31 st March 1998 and the Balance sheet as at that date after taking into consideration the following adjustments. 1. Closing stock Rs. 45,000 2. Depreciate Plant @10% p.a. and Furniture @20%p.a. 3. Appreciate Freehold Land & Building to Rs. 90,000 4. Bad debts reserve to be written off against 2 % on sundry debtors. 5. Advertisement Suspense A/c is to be written off against revenue over five years. 6. Partners Drawings are to bear interest @10% p.a. amounts were withdrawn evenly throughout the year. 7. Annual charge for insurance is Rs. 1,000 the balance represents amount paid in advance 8. Hira gave loan @ 10% to the firm on 30th September, 1997. 9. Manik was to be allowed a partnership salary of Rs. 250/- p.m. 25. Sridevi & Jayaprada were partners sharing profits and losses in ratio 3/5 & 2/5. Interest on Capital was allowed @ 5% p.a. but interests on drawings were ignored. The following balances of accounts were given on 30.9.1997.

Debit Rs. Opening Stock 20,000 Sundry Debtors 28,200 Purchases 40,000 Wages 8,500 Salaries 2,700 Office Expenses 2,446 Conveyance 1,300 Insurance 1,800 Plant & Machinery 30,000 Return Inward 3,500 Land & Building 40,000 Cash at Bank 2,654 Bills Receivable 12,000 Drawings :

Credit Rs. Return Outward 2,500 Sundry Creditors 31,600 Sales 70,000 Reserve for Bad Debts 400 Capital Account: Sridevi 70,000 Jayaprada 20,000 Loan @ 10% p.a. (Taken on 1.4.97) 4,000

Sridevi Jayaprada

4,200 1,200 1,98,500

1,98,500

You are given the following additional information. 1. Closing stock was valued at Rs. 52,000/2. Wages unpaid was Rs. 2,000/- & outstanding salaries were Rs. 1,600/3. Bills Receivable includes a dishonoured bill of Rs. 2,000 4. Write off Rs. 200/- as further bad debts and provide 6% reserve for bad debts on Sundry debtors. 5. Depreciation Plant & Machinery @ 10% and Land & Building @ 5% 6. Goods distributed as free samples amounted to Rs. 2,000 were not recorded. 7. Sridevi was entitled to a salary @ Rs. 500 p.m. and Jayaprada was entitled to a commission of 5% on Gross profit. 8. Carriage inward included Rs. 1, 000 paid for transport charges and octroi on new machinery purchases on 1- 10 1996. 26.Prepare Trading and Profit & Loss account for the year ended 31st December, 1996 and Balance sheet as on that date from the following Trial Balance of Kaveri and Narmada

Debit Balance Rs. Kaveris Drawings 4,000 Narmadas Drawings 4,000 Land & Building 21,000 Plant & Machinery 12,600 Stock(1.1.1996) 8,000 Purchases 12,000 Wages 5,000 Carriage Outward 500 Carriage Inward 400 Coal 1,260 Salary 7,500 Rent, Rates & Taxes 560 Discount Allowed 300 Cash & Bank Balance 5,080 Sundry Debtors 9,000 Printing & Stationery 460 Bad Debts 240 Advertisement 1,750 Sales Return 400 Furniture 1,240 Bills Receivable 1,600 96,890

Credit Balance Rs. Kaveri Capital 12,000 Narmadas Capital 20,000 Bills Payable 6,790 Creditors 14,600 Purchase Returns 500 Sales 43,000

96,890

Adjustments: 1. Closing Stock is valued at Rs. 10,000/- at cost whose market value was Rs. 15,000/2. Depreciation Land & Building and Plant & Machinery by 10% & Furniture by 5%. 3. Provision for doubtful debts should be maintained at 5% on sundry debtors. 4. Kaveri has withdrawn goods for his personal use Rs. 500 for which no entry is passed. 5. Fire occurred in the Godown and goods worth Rs. 5, 000 were destroyed, but Insurance Company admitted Claim for Rs. 3, 500. 6. Salary outstanding Rs. 1,500. 7. Wages outstanding Rs. 1,000 and 8. Rates prepaid Rs. 60.

27. Kamesh and Mani are partners sharing profits and losses in equal ratio. From the following Trial Balance you are required to prepare Trading and profit and Loss Account for the year ended 31st December, 2005 and Balance sheet as on that date after taking into consideration the additional information.
Debit Balance Land and Building Plant (addition on 1st October, 2005 Rs. 3,000) Drawings: Kamesh Mani Opening Stock Wages Purchases Carriage inwards Office expenses Rent, Rates and Takes Insurance Motor Van ( addition on 1st June Rs. 10, 000) Salaries Bad debts Debtors Cash at Bank Amount 44, 500 9, 750 3, 000 2, 000 26, 000 5, 000 34, 500 700 2, 270 1, 750 480 20, 000 1, 750 950 14, 600 250 1, 67, 500 Credit Balance Capitals Kamesh Mani Sales Sundry Creditors Reserve for Doubtful Debts Outstanding Expenses Amount 60, 000 40, 000 57, 000 9, 500 500 500

1, 67, 500

Additional Information: 1. Closing stock on 31st December, 2005 was at cist Rs, 40, 000/- and Market price Rs. 50,000/2. Depreciate Plant at 10% p.a. and Land and Building @ 20% p.a. 3. Mani withdrawal of goods worth Rs. 1, 000 for personal use but not recorded in the books. 4. Depreciate Motor van by 10% p.a. 5. The goods for Rs. 5, 600 purchases and received on 25th December, 2002 were not recorded in the purchase book. 6. Goods worth Rs. 3, 000 were destroyed by fire but insurance company admitted claim for the full amount. 7. Insurance is paid for the year ended 31st March 2005. 28.From the following Trial Balance of SKY Traders, you are required to Prepare Trading and profit and Loss Account for the year ended 31st March, 2005 and the Balance sheet as on that date. Trial Balance as on 31st March 2005

Debit Balance Amount Machinery 12, 000 Wages 4, 000 Purchases 41, 000 Stock ( 1- 4 - 2004 ) 7, 000 Carriage inwards 400 Office Expenses 2, 600 Leasehold property 10, 000 Furniture 2, 000 Insurance 2, 000 Bad debts 250 Discount 350 Rent ( 10 month) 1, 000 Drawing: Maridas 4, 000 Nambirajan 6, 000 Packing expenses 200 Cash at Bank 5, 700 Salaries 4, 000 Bills receivable 6, 000

Credit Balance Amount Discount 400 Sales 60, 000 Unpaid Salaries 200 Capital: Maridas 30, 000 Nambirajan 15, 000 Creditors 6, 900 Bills Payable 4, 300 Return Outwards 500

Sundry debtors Cash in hand

5, 300 3, 500

1, 17, 300

1, 17, 300

Adjustments: 1. Maridas and Nambirajan share profits and losses in the ratio 3: 2. 2. On 31st March 2005 Stock was valued at Rs. 11, 000/3. Rent is payable for two months. 4. On 29th March, 2005 goods were sold to a customer on credit for Rs. 2, 000 no entry has been passed in the books for sale. 5. Machinery to be depreciated at 10% p.a. 6. R.D.D is to be created at 5% on sundry debtors. 29.From the following Trial Balance of Shyam and Sundar, You are required to prepare a Trading and Profit and Loss account for the year ended 31st December, 2002 and Balance sheet as on that date after taking into consideration the additional information. They share profits and losses in their capital ratio. Trial Balance as on 31st December, 2002

Particulars Amounts Particulars Amounts Drawings: Capital Accounts: Shyam 2, 000 Shyam 40, 000 Sundar 1, 000 Sundar 60, 000 Opening Stock 12, 000 Creditors 30, 000 Purchases 80, 000 Sales 1, 40, 000 Office Salaries 6, 000 R.D.D 1, 000 Royalties 2, 000 Return Outwards 2, 400 Trade Expenses 1, 400 Bills Payable 6, 000 Advertisement 5, 200 Reserve Fund 4, 000 Wages and Salaries 10, 400 Cash in Hand 8, 000 Debtors 50, 000 Bad Debts 400 Investments 16, 000 Motor Van 30, 000 Furniture 10, 000 Office Rent 3, 400 Plant and Machinery 24, 000 Freehold Property 16, 000 Bills Receivable 4, 000 Discount 1, 600 2, 83, 400 2, 83, 400
Adjustments: 1. Closing stock was valued at Rs. 17, 600 2. Audit Fee for the year was outstanding Rs. 2, 400 3. Create R.D.D at 5% on Debtors. 4. The goods for Rs. 5, 600 purchased and received on 25th December, 2002 were not recorded in the purchase book. 5. Depreciate freehold property at 10% and Motor Van at 25%

30. Ram and Sham are partners sharing Profits & Losses in the ratio of 2:3. Their trial balance as on 31 st March, 2005 is given below. You are required to prepare Trading A/c and Profit & Loss A/c For the year ending 31st March, 2005 and a Balance sheet as on that date after taking into account the given adjustments. Trial Balance as on 31st March, 2005
Particulars Purchases Patent rights Buildings Stock(1-4-2004) Printing & Stationery Sundry Debtors Wages & Salaries Audit Fees Sundry Expenses Furniture 10% investment (purchased on 1-10-2004) Cash Provident fund contribution Carriage inward General expenses Amounts 98, 000 4, 000 1, 00, 000 15, 000 1, 750 35, 000 11, 000 700 3, 500 8, 000 10, 000 4, 000 800 1, 300 2, 700 295750 Particulars Capitals: Ram Sham Provident Fund Creditors Bank Loan Sales Reserve for doubtful debts Purchase Returns. Amounts 30000 40000 7000 45000 12000 158000 250 3500

295750

Adjustments

1. 2. 3. 4. 5. 6.

Closing stock is valued at cost Rs. 15, 000 while its market price Rs. 18, 000. On 31st December 2004 the stock of stationery was Rs. 500. Reserve for bad and doubtful debts at 5% on debtors. Depreciate building at 5% and Patents at 10% Interest on capital is to be allowed @5%. Goods worth Rs. 10, 000 were destroyed by fire. The insurance company admitted a claim for Rs. 8, 000/-.

Answers
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Sonia & Sufi G.P. = 33200, N.L. = 22200/11100/11100, P.C.A. = 154450/128900, TALLY = 487350. MISHA & LATHA , G.P. = 28100, N.P.=14674/*9783/*4891, P.C.A.=69783/34791,TALLY=136375. SURYA & ABHIJEET, G.P.=19150,N.P.=12092/7255/4837, P.C.A.=21755/14637, TALLY=50092. AGARKAR/DRAVID, G.P.=53500, N.P.=9200/6133/3067, P.C.A.=32133/26067, TALLY = 153600. AISHWARYA/REVATHI, G.L.=78400, N.L.=127600/63800/63800, P.C.A.=122200/56200, TALLY=390000. KUMBHAR/MAROTI, G.P.=103000, N.P.=70000/42000/28000, P.C.A.=100800/68000, TALLY=200800. SACHIN/GANGULY, G.L.=302500,N.L.=358050/179025/179025, P.C.A.=(DR.)83525, (C.R.)49975, TALLY = 450775. ABHIJIT/PAWAN/VIKRAM, G.P. 68000, N.P.=41687/13896/13896/13895, P.C.A.=14896/19896/18895, TALLY=158687. G.P.=31200, N.L.=5300/2650/2650, P.C.A.=950/1750, TALLY=152700. NOT TO BE SOLVED. G.P. = 20000, N.P.=9880/5928/3952, P.C.A.=5578/3852, TALLY=73727. RADHA/ KRISHNA, G.P = 237000, N.P.=130740/78444/52296, PCA=57919/68396, TALLY= 382618. X/Y/Z, GP1,17,000, NP=10750/5375/3225/2150, PCA=1525/18675/18700, TALLY=243400. VINOD /VIKAS, G.P.=106000, N.P.= 17700/8850/8850, P.C.A.=64850/82850, TALLY=227700. G.P.=52200, N.P.= 21644/12986/8658, P.C.A.=88286/31068, TALLY = 158754. PRADEEP & PRASHANT, G.P.=31800, N.P.= 14600/7300/7300, PCA= 70200/48150, TALLY= 128350 SAGAR/SINDHU, GP = 173750, NP=129960/64980/64980, PCA=96685/102090, TALLY=324175.

18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30.

ASHA/NIROSHA, G.P.=47700, NP=13800/6900/6900, PCA=75900/100900, TALLY =239600. A/B, GP=40610, NP=210/105/105, PCA=19105/11105, TALLY=71210. KALE/GORE, GP=36000, NL=7750/3875/3875, PCA=159675/133125, TALLY=396800. . PANKAJ/BINDAS, G.P.= 83500, NP=68850/25819/43031, PCA=53818/90031, TALLY=171850. DALAL/RAJA,GP=44500, NP=32772/14386/16386, PCA=14386/16886, TALLY=83272. HIRA/MANIK, GP=156350, NP=122350/81567/40783, PCA=128417/66683, TALLY= 278350. SRIDEVI/JAYAPRADA, GP=52200, NP=21644/12986/8658, PCA= 88286/31068, TALLY=158754. KAVERI/NARMADA, G.P.= 30940, N.P=12818/6409/6409, PCA=13909/22409, TALLY= 60208. KAMESH/MARNI, GP=29200, N.P.=10907/5453/5454, PCA= 62453/42454, TALLY=120867. MARIDAS/NAMBIRAJAN, GP=21100, N.P =9335/5601/3734, PCA=31601/12734, TALLY = 55935. SHYAM/SUNDAR, GP=50000, NP=19000/7600/11400, PCA=45600/70400, TALLY=164000. RAM/SHAM, GP=61200, NP=40350/16140/24210, PCA=47640/66210, TALLY= 177850.