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NOVEMBER 2014 60101/BPZ1A/

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Time : Three hours Maximum : 75 marks

SECTION A — (10  2 = 20 marks)

Answer any TEN questions.

1. What is meant by Double entry system?

Cμmøh¨ £vÄ •øÓ GßÓõÀ GßÚ?

2. What is matching concept?

ö£õ¸zu©õÚ P¸zx GßÓõÀ GßÚ?

3. What do you understand by deferred revenue expenditure?

«ÒuS Á¸Áõ°Ú ö\»Ä SÔzx }º AÔÁx GßÚ?

4. What is Balance sheet?

C¸¨¦{ø»USÔ¨¦ GßÓõÀ GßÚ?

5. What is Error of Omission?

Âk¤øÇ GßÓõÀ GßÚ?

6. What is Suspense a/c?

AÚõ©zx PnUS GßÓõÀ GßÚ?

7. Define 'Depreciation'.
‘÷u´©õÚ®’ Áøμ¯Ö.

8. What is Single entry system?

JØøÓ¨£vÄ •øÓ GßÓõÀ GßÚ?

9. Calculate Total purchases : Cash purchases Rs.85,000, Creditors

Rs.40,000, Purchase returns Rs.5,000, Credit purchases
Rs.1,87,000.
ö©õzuU öPõÒ•uø»U PshÔP : öμõUPU öPõÒ•uÀ ¹.85,000;
PhÜ¢÷uõºPÒ ¹.40,000; öPõÒ•uÀ v¸¨£® ¹.5,000, Phß
öPõÒ•uÀ ¹.1,87,000.
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10. Give the formula for depreciation under straight line method.
÷|º÷Põmk •øÓ°ß RÌ ÷u´©õÚzøuU PnUQkÁuØPõÚ
`zvμzøuz u¸P.

11. Give the journal entries :

2013
June 1 Started business with a capital of Rs.60,000
June 4 Purchased goods from Kamal on credit Rs.10,000

•uØSÔ¨÷£mk¨ £vÄPøÍz u¸P.

2013
áúß 1 ¹.60,000 •u¾hß öuõÈÀ öuõh[P¨£mhx
áúß 4 PhÝUS P©¼hª¸¢x öPõÒ•uÀ ö\´u \μUS ¹.10,000

12. What is the purpose of preparing receipts and payments

account?
ö£ÖuÀ ö\¾zxuÀ PnUøPz u¯õ›¨£uß ÷|õUP® GßÚ?

SECTION B — (5  5 = 25 marks)

Answer any FIVE questions.

13. Post the following transactions to Building a/c :

(a) Building purchased for cash Rs.3,00,000
(b) Building purchased for account Rs.30,000
(c) An old building sold for cash to Satish Rs.5,000. There was
a loss on sale Rs.1,000.
(d) New rooms added to building costing Rs.20,000.
RÌUPsh |hÁiUøPPøÍ PmihU PnUQÀ £vÄ ö\´P :
(A) öμõUPzvØS Pmih® Áõ[Q¯x ¹.3,00,000
(B) PnUQß ÷£›À Pmih® öPõÒ•uÀ ö\´ux ¹.30,000
(C) £øǯ Pmih® JßÖ \væØS ¹.5,000&ØS öμõUPzvØS
ÂØP¨£mhx. ÂØÓvÀ HØ£mh |mh® ¹.1,000.
(D) PmihzvÀ ¦v¯ AøÓPÒ ÷\ºUP¨£mhuØPõÚ ö\»Ä
¹.20,000.
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14. From the following ledger balances extracted at the close of a

trading year ended 31st December 2013, prepare Trading account
as at that date.
Rs. Rs.
Opening stock 40,000 Purchases 1,00,000
Sales 4,00,000 Returns inwards 7,500
Returns outwards 2,000 Carriage inwards 6,000
Wages 16,500 Freight and dock charges 12,000
Stock on 31.12.2013 35,000

i\®£º 31, 2013&® |õ÷Íõk •iÁøh²® BsiØPõP

÷£÷μkPμ¸¢x ö£Ó¨£mh C¸¨¦UPÒ R÷Ç u쨣mkÒÍÚ. A÷u
|õÎØPõÚ Â¯õ£õμU PnUQøÚz u¯õº ö\´P.
¹. ¹.
B쮣 \μUQ¸¨¦ 40,000 öPõÒ•uÀ 1,00,000
ÂØ£øÚ 4,00,000 EÒv¸¨£® 7,500
öÁÎzv¸¨£® 2,000 EÒyUSUT¼ 6,000
T¼ 16,500 \μUS ©ØÖ® P¨£À Pmhn® 12,000
31.12.2013 – AßÖ 35,000
\μUQ¸¨¦

15. Prepare a Trading account of Rajesh Kumar for the year ending
31st march, 2012 from the following particulars :
Rs. Rs.
Stock of goods on 1.4.2011 2,50,000 Returns to suppliers 25,000
Stock of goods on 31.3.2012 4,75,000 Returns by customers 20,000
Purchases – Cash 3,70,000 Goods withdrawn by Rajesh 21,000
Kumar for personal use
Credit 8,25,000 Goods distributed as free 4,000
samples during the year
Sales – Cash 5,10,000 Duty and clearing charges 55,000
Credit 11,50,000
Cost of goods – rent on 10,000
consignment

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RÌUPõq® £μ[Pμ¸¢x v¸. μõ÷áèS©õ›ß ¯õ£õμU

PnUQøÚ ©õºa 31, 2012 |õ÷Íõk •iÁøh²® BsiØS u¯õº
ö\´P.
¹. ¹.

1.4.2011 AßÖ \μUQ¸¨¦ 2,50,000 \μUPÎzuÁºPÐUS v¸¨¤¯x 25,000

31.3.2012 AßÖ \μUQ¸¨¦ 4,75,000 ÁõiUøP¯õͺPÒ v¸¨¤¯x 20,000

öPõÒ•uÀ – öμõUP® 3,70,000 μõ÷áèS©õº ö\õ¢u 21,000

E£÷¯õPzvØS Gkzu \μUS

Phß 8,25,000 C¢u Á¸hzvÀ C»Á\ 4,000

©õv›¯õP ÁÇ[P¨£mh \μUS

ÂØ£øÚ – öμõUP® 5,10,000 Á› ©ØÖ® \μUöPk¨¦U Pmhn® 55,000

Phß 11,50,000

ÂØ£øÚ AhUP® – Aݨ¥k 10,000

«uõÚ ÁõhøP

16. From the following particulars prepare Income and Expenditure

account :
Rs. Rs.

Fees collected (including 28,000 Meeting expenses 2,000

Rs.3,000 on account of last year)

Fees for the year outstanding 5,000 Travelling and conveyance 800

Salary paid (including Rs.300 2,400 Purchase of books and 3,000

on account of last year) periodicals (includes Rs.2,000 of
books)

Salary outstanding 400 Rent 1,200

Entertainment expenses 500 Postage, telephone and 1,700

telegram

Tournament expenses 1,000 Printing and stationary 500

Donations received 800

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RÌUPõq® £μ[Pμ¸¢x Á¸Áõ´ ö\»ÂÚU PnUQøÚz u¯õº

ö\´P.
¹. ¹.
Pmhn® Á`¼zux (Ph¢u 28,000 Tmha ö\»ÄPÒ 2,000
BskU Pmhn® ¹.3,000
÷\º¢xÒÍx)
{¾øÁ°¾ÒÍ C¢u 5,000 ÷£õUSÁμzxa ö\»Ä 800
Á¸hzvØPõÚ Pmhn®
\®£Í® ö\¾zv¯x (Ph¢u 2,400 ¦zuP[PÒ ©ØÖ® £zv›UøPPÒ 3,000
BsiØS›¯ ¹.300&® Áõ[Q¯x (¦zuP[PÒ ¹.2,000
÷\º¢xÒÍx) ÷\º¢xÒÍx)
öPõk£h ÷Ási¯ \®£Í® 400 ÁõhøP 1,200

ö£õÊx÷£õUS ö\»ÄPÒ 500 u£õÀ, öuõø»÷£] ©ØÖ® u¢va 1,700

ö\»Ä
÷£õmia ö\»ÄPÒ 1,000 GÊxö£õ¸Ð® Aa_UT¼²® 500

|ßöPõøh ö£ØÓx 800

17. The following errors were deducted in the accounts of Asa Ram
& sons for the year ended 30th June 2007.
(a) A builder's bill for Rs.2,700 for the erection of a small shed
was debited to repairs account.
(b) A cheque for Rs.300 received from Rahim Bux & Co. was
dishonoured and debited to allowances account.
(c) Goods to the value of Rs.150 returned by Chandmal Bros.
were included in Stock, but no entry was made in the
books.
(d) Repairs to plant amounting to Rs.567 had been charged to
plant and machinery account.
(e) Wages paid to the firm's own workmen for making certain
additions to machinery amounting to Rs.550 were posted to
wages account.
Give Journal entries to correct these errors.

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áúß 30, 2007&® |õ÷Íõk •iÁøh²® BsiØPõÚ Aåõμõ® &

\ßì AÁºPÎß HkPÎÀ RÌUPsh ¤øÇPÒ PshÔ¯¨£mhÚ.
(A) ]Ô¯ öPõmhøP ÷£õmhuØPõÚ Pmihuõμ›ß Cμ^x ¹.2,700
£Êx£õº¨¦ P/S&À £ØÖ øÁUP¨£mkÒÍx.
(B) μï® £Uì & ÷PõÂhª¸¢x ö£Ó¨£mh ¹.300&ØPõÚ
Põ÷\õø» AÁ©vUP¨£mhx ©ØÖ® Ax £iPÐUPõÚ
PnUQÀ £ØÖ øÁUP¨£mkÒÍx.
(C) \¢z©õÀ ¤μuºì v¸¨¤¯ ¹.150 ©v¨¦ÒÍ \μUS, \μUQ¸¨¤À
÷\ºUP¨£mkÒÍx BÚõÀ HkPÎÀ CuØS G¢u £vÄ®
ö\´¯¨£hÂÀø».
(D) ö£õÔ «uõÚ £Êx£õº¨¦a ö\»Ä ¹.567, ö£õÔ ©ØÖ®
C¯¢vμU PnUQÀ £v¯¨£mkÒÍx.
(E) C¯¢vμzvØPõÚ ]» TkuÀ £SvPøÍz u¯õ›zu {ÖÁÚzvß
ußÝøh¯ öuõÈ»õÎUS ÁÇ[P¨£mh T¼¯õÚx ¹.550 T¼
PnUQÀ Gkzx GÊu¨£mkÒÍx.
C¨¤øÇPøÍ \›UPmh E›¯ SÔ¨÷£k £vÄPøÍz u¸P.

18. A company, whose accounting year is the calendar year,

purchased on 1st April 2000, machinery costing Rs.30,000. It
purchased further machinery on 1st October, 2000 costing
Rs.20,000 and on 1st July, 2001 costing Rs.10,000.
On 1st January, 2002 one third of the machinery installed on
1st April, 2000 became obsolete and was sold for Rs.3,000.
Show how machinery account would appear in the books of the
company, it being given that machinery was depreciated by fixed
instalment method.
J¸ {ÖÁÚzvß PnURmk Á¸h® |õmPõmi Á¸h©õS®. A¢u
{ÖÁÚ® H¨μÀ 1, 2000 AßÖ ¹.30,000 ©v¨¦ÒÍ C¯¢vμzøu
Áõ[Q¯x. ÷©¾® AU÷hõ£º 1, 2000 – AßÖ ¹.20,000&ØS® ©ØÖ®
áúø» 1, 2001 AßÖ ¹.10,000&ØS® TkuÀ C¯¢vμ® Áõ[Q¯x.
H¨μÀ 1, 2000&À {ÖÁ¨£mh C¯¢vμzvÀ ‰ßÔÀ J¸ £[S
ÁÇUPØÓ A¢u C¯¢vμ® áÚÁ› 1, 2002&À ¹.3,000&ØS
ÂØP¨£mhx.
{ø» uÁøn •øÓ°ß RÌ C¯¢vμzvØS ÷u´©õÚ®
PnUQh¨£kÁuõPU öPõsk, {Ö©zvß HkPÎÀ C¯¢vμU PnUS
GÆÁõÖ ÷uõßÖ® GߣøuU PõmkP.

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19. Vishnu maintains books on single entry system. He gives you

the following information :
Capital on March 31, 2008 Rs. 11,400
Capital on March 31, 2009 Rs. 12,675
Drawings made during the period :
April 2008 to March 2009 Rs. 3,600
Capital introduced on October 31, 2008 Rs.1,500
You are required to calculate the profit made by Vishnu.
Âèq ußÝøh¯ HkPøÍ JØøÓ¨ £vÄ •øÓ°ß RÌ £μõ©›zx
Á¸QÓõº. AÁº RÌUPsh £μ[PøÍz u¢xÒÍõº.
©õºa 31, 2008 – AßÖ •uÀ ¹. 11,400
©õºa 31, 2009 – AßÖ •uÀ ¹. 12,675
A¢u BsiÀ GkUP¨£mh Gk¨¦ :
H¨μÀ 2008 ¼¸¢x ©õºa 2009 Áøμ ¹. 3,600
AU÷hõ£º 31, 2008&À AÔ•P¨£kzu¨£mh •uÀ ¹. 1,500
Âèq Dmi¯ C»õ£zvøÚ }º PnUQhÄ®.

SECTION C — (3  10 = 30 marks)

Answer any THREE questions.

20. Journalise the following transactions in the books of Kapil :

2007 Rs.
June 1 Started business with cash 45,000
1 Paid into bank 25,000
2 Goods purchased for cash 15,000
3 Purchase of furniture and payment by cheque 5,000
5 Sold goods for cash 8,500
8 Sold goods to Arvind Walia 4,000
10 Goods purchased from Amrit Lal 7,000
12 Goods returned to Amrit Lal 1,000
15 Goods returned by Arvind Walia 200
18 Cash received from Arvind Walia Rs. 3,760 and 40
discount allowed to him
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21 Withdrew from bank for private use 1,000

Withdrew from bank for use in the business 5,000
25 Paid telephone rent for one year 400
28 Cash paid to Amrit lal in full settlement of his account 5,940
30 Paid for : Stationary 200
rent 1,000
Salaries to staff 2,500

P¤¼ß HkPÎÀ RÌUPsh |hÁiUøPPÐUS •uØSÔ¨÷£mk¨

£vÄ u¸P.
2007 ¹.
áúß 1 öuõÈÀ öuõh[P ÷£õmh öμõUP® 45,000

1 Á[Q°À ö\¾zv¯x 25,000

2 öμõUPzvØS Áõ[Q¯ \μUS 15,000

3 AøÓP»ß Áõ[Q¯uØS Põ÷\õø» ‰»® 5,000

ö\¾zv¯x
5 öμõUPzvØS ÂØÓ \μUS 8,500

8 Aμ¢z Áõ¼¯õÂØS ÂØÓ \μUS 4,000

10 A®›z»õ¼hª¸¢x Áõ[Q¯ \μUS 7,000

12 A®›z»õ¼ØS v¸¨¤¯ \μUS 1,000

15 Aμ¢z Áõ¼¯õ v¸¨¤¯ \μUS 200

18 Aμ¢z Áõ¼¯õÂhª¸¢x ö£ØÓ öμõUP® ¹.3,760 40

AÁ¸US AÎzu uÒУi
21 ö\õ¢u E£÷¯õPzvØPõP Á[Q°À Gkzux 1,000

öuõȼØPõP Á[Q°¼¸¢x Gkzux 5,000

25 J¸ Á¸hzvØPõÚ öuõø»÷£] ÁõhøP ö\¾zv¯x 400

28 A®›z»õÀ PnUQøÚ ÷|º ö\´ÁuØS ö\¾zv¯

öμõUP® 5,940

30 GÊxö£õ¸Ò ö\»Ä 200

ÁõhøP 1,000

£o¯õͺPÐUSa \®£Í® 2,500

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21. On 31st Jan. 2007, the passbook of Prabhu showed a debit

balance of Rs.41,000. Prepare a bank reconciliation statement
with the following information :
(a) Cheques amounting to Rs. 15,600 were drawn on 27th Jan.
2007, out of which cheques for Rs.11,000 were cashed upto
31st Jan. 2007.
(b) A wrong debit of Rs.800 has been given by the bank in pass
book.
(c) A cheque for Rs.200 was credited in passbook but was not
recorded in cash book.
(d) A cheque for Rs.1,000 returned dishonoured and were
debited in passbook only.
(e) Cheques amounting to Rs.21,000 were deposited for
collection. But cheques for Rs.7,400 have been credited in
pass book at 5th Feb. 2007.
(f) Interest and bank charges amounted to Rs.100 and were
not accounted for in cash book.
(g) A cheque of Rs.500 debited in the cash book omitted to be
banked.
(h) A wrong credit has been given by the banker for Rs.500 in
the passbook.
áÚÁ› 31, 2007 AßÖ ¤μ¦ÂÝøh¯ ö\À÷»miÀ ¹.41,000 £ØÖ
C¸¨¦ Põmi¯x. RÌUPõq® £μ[Pμ¸¢x Á[Q \›UPmk®
£mi¯ø»z u¯õº ö\´P.
(A) áÚÁ› 27, 2007&À Áøμ¯¨£mh Põ÷\õø»PÎß ©v¨¦
¹.15,600, AÁØÔÀ áÚÁ› 31, 2007 Áøμ ¹.11,000
©v¨¤ØPõÚ Põ÷\õø»PÒ ©mk÷© £n©õUP¨£mkÒÍx.
(B) Á[Q ¹.800&ØS ö\À÷»miÀ uÁÓõÚ £ØÖ AÎzxÒÍx.
(C) ¹.200&ØPõÚ Põ÷\õø» ö\À÷»miÀ ÁμÄ øÁUP¨£mkÒÍx
BÚõÀ öμõUP HmiÀ £v¯¨£hÂÀø».
(D) AÁ©vUP¨£mk v¸®¤¯ Põ÷\õø» ¹.1,000 ö\À÷»miÀ
©mk® £v¯¨£mkÒÍx.

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(E) ¹.21,000 ©v¨¦ÒÍ Põ÷\õø»PÒ Á`¼¨£uØPõP

Á[Q°¼h¨£mhx. BÚõÀ ¹.7,400&ØPõÚ Põ÷\õø»PÒ
©mk÷© ¤¨μÁ› 5, 2007&À ö\À÷»miÀ ÁμÄ
øÁUP¨£mkÒÍx.
(F) Ámi ©ØÖ® Á[QU Pmhn® ¹.100 öμõUP HmiÀ CßÝ®
PnUQÀ GkzxU öPõÒͨ£hÂÀø».
(G) öμõUP HmiÀ £ØÖ øÁUP¨£mh ¹.500&ØPõÚ Põ÷\õø»
Á[Q°¼kÁuØS Âk£mk Âmhx.
(H) Á[Q°ÚõÀ ö\À÷»miÀ uÁÓõP ÁÇ[P¨£mh ÁμÄ ¹.500.

22. The following balances are extracted from the books of

M/s. Chaitanya & co. on 31st December, 2008. You are required
to give the necessary closing entries and prepare Trading and
Profit and Loss a/c for the year ended and a Balance sheet as at
that date.
Rs. Rs.

Capital 7,160 Rent and taxes 440

Creditors 7,860 Commission (cr.) 160

Bills payable 1,200 Returns inwards 520

Sales 20,000 Stationery 180

Carriage outward 580 Interest on capital 280

Commission (Dr.) 320 Stock on Jan 1.2008 400

Carriage inward 320 Bills receivable 1,800

Wages 1,120 Sundry debtors 12,000

Purchases 15,600 Trade expenses 80

Insurance 440 Office furniture 400

Return outwards 200 Cash in hand 200

Cash at bank 1,900

The closing stock was valued at Rs.10,000.

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RÌUPsh C¸¨¦PÒ v¸ÁõͺPÒ ø\u߯õ & ÷PõÂß

HkPμ¸¢x i\®£º 31, 2008&® |õÍßÖ GkUP¨£mhx. }º
÷uøÁ¯õÚ CÖv¨ £vÄPøÍz u¢x ¯õ£õμ, C»õ£ |mhU
PnUQøÚ²®, A÷u |õÎÀ •iÁøh²® BsiØPõÚ C¸¨¦
{ø»U SÔ¨ø£²® u¯õº ö\´P.
¹. ¹.
•uÀ 7,160 ÁõhøP²® Á›²® 440
PhÜ¢÷uõºPÒ 7,860 uμS (ÁμÄ) 160
ö\¾zxuØS›¯ ©õØÖa^mk 1,200 EÒ v¸¨£® 520
ÂØ£øÚ 20,000 GÊxö£õ¸Ò 180
öÁÎyUSUT¼ 580 •uÀ «x Ámi 280
uμS (£ØÖ) 320 áÚÁ› 1, 2008 AßÖ
\μUQ¸¨¦ 400
EÒyUSU T¼ 320 ö£ÖuØS›¯
©õØÖa^mk 1,800
T¼ 1,120 £Ø£» PhÚõÎPÒ 12,000
öPõÒ•uÀ 15,600 ¯õ£õμa ö\»ÄPÒ 80
Põ¨¥k 440 A¾Á»P AøÓP»ß 400
öÁÎz v¸¨£® 200 øP°¸¨¦ öμõUP® 200
Á[Q°À öμõUP® 1,900
CÖva \μUQ¸¨¦ ¹.10,000 GÚ ©v¨¤h¨£mhx.
23. Goodluck traders have taken out a fire policy of Rs.2,40,000
covering its stock-in-trade. A fire occurs on 31st March 2008 and
stock was destroyed with the exception of the value of Rs.62,040.
Following particulars are available from the books of account of
the firm :
Rs.
Stock on 31 December 2007
st 90,000
Purchases to the date of fire 3,90,000
Sales to the date of fire 2,70,000
Commission paid to the purchase 2%
Carriage paid on purchase 2,400
Average gross profit on cost 50%
The policy was subject to average clause. You are required to
arrive at the
(a) Total loss of stock and
(b) Amount of claim to be made against the insurance
company.

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Sm»U ¯õ£õμ {ÖÁÚzvÚº ¹.2,40,000&ØS J¸ wUPõ¨¥mkU

£õ¼]°øÚ Â¯õ£õμa \μUQ¸¨¦® ÷\¸©õÖ Gkzv¸¢uÚº.©õºa
31, 2008 AßÖ w £zx HØ£mk ¹.62,040 ©v¨¦ÒÍ \μUSPÒ uÂμ
AøÚzx® wUQøμ¯õQÂmhx. RÌUPsh £μ[PÒ {ÖÁÚzvß
HkPμ¸¢x ö£Ó¨£mhx.
¹.
i\®£º 31, 2007 AßÖ \μUQ¸¨¦ 90,000
w £zx |õÒ Áøμ°»õÚ öPõÒ•uÀ 3,90,000
w £zx |õÒ Áøμ°»õÚ ÂØ£øÚ 2,70,000
öPõÒ•u¾USa ö\¾zv¯ uμS 2%
öPõÒ•uÀ «uõÚ yUSUT¼ 2,400
\μõ\› ö©õzu C»õ£® (AhUPzvß «x) 50%

C¢u¨ £õ¼]¯õÚx \μõ\› åμzvØSm£mhx. }º

(A) ö©õzu \μUS CǨ¦ ©ØÖ®
(B) Põ¨¥mk {Ö©zvh® ö\´¯ ÷Ási¯ ÷PõμÀPÒ
BQ¯ÁØøÓU PnUPkP.

24. From the following particulars extracted from the books of a

trader kept under the single entry system, you are required to
find out the figures for credit sales and credit purchases by
showing the total debtors account and total creditors account.
Show also the bills receivable account and bills payable account.
Rs.
Balance, 1st January 2008
Total debtors 57,200
Bills receivable 4,000
Total creditors 26,400
Bills payable 2,500
Cash paid to creditors 70,250
Discount allowed by suppliers 2,650
Cash received from customers 1,35,400
Discount allowed to customers 4,200
Returns from customers 1,625

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Rs.
Returns to suppliers 1,330
Bad debts written off 3,540
Cash received against bills receivable 14,200
Payments made against bills payable 7,000
Bills receivable dishonoured 1,100
Bad debts previously written off, now recovered 1,000
Cash sales during the year 15,800
Cash purchases during the year 12,300
Total debtors on 31.12.2008 55,600
Total creditors on 31.12.2008 28,400
Bills receivable on 31.12.2008 1,000
Bills payable on 31.12.2008 3,000

JØøÓ¨ £vÄ •øÓ°À PnUSPøÍ £μõ©›zx Á¢u J¸

¯õ£õ›°ß HkPμ¸¢x RÌUPsh £μ[PÒ GkUP¨£mkÒÍÚ.
}º CÁØÔ¼¸¢x Phß ÂØ£øÚ, Phß öPõÒ•uÀ BQ¯ÁØÔøÚ
ö©õzuU PhÚõÎPÒ ©ØÖ® ö©õzuU PhÜ¢÷uõºPÒ PnUQøz
u¯õ›zxU PshÔP. ÷©¾® ö£ÖuØS›¯ ©õØÖa^mk P/S ©ØÖ®
ö\¾zxuØS›¯ ©õØÖa^mk P/S BQ¯ÁØøÓ²® PõmkP.
¹.
áÚÁ› 1, 2008 AßøÓ C¸¨¦ :
ö©õzuU PhÚõÎPÒ 57,200
ö£ÖuØS›¯ ©õØÖa^mk 4,000
ö©õzuU PhÜ¢÷uõºPÒ 26,400
ö\¾zxuØS›¯ ©õØÖa^mk 2,500
PhÜ¢÷uõ¸USa ö\¾zv¯ öμõUP® 70,250
\μUPΨ÷£õº AÎzu uÒУi 2,650
ÁõiUøP¯õÍ›h® ö£ØÓ öμõUP® 1,35,400
ÁõiUøP¯õͺPÐUS AÎzu uÒУi 4,200
ÁõiUøP¯õͺPÎhª¸¢x v¸®¤¯x 1,625
\μUPÎz÷uõ¸USz v¸¨¤¯x 1,330

13 60101/BPZ1A/
BPW1A/BPF1A/MAM1A/
SBAMK/BPC1A/BPG1A
 ws18

¹.
ÁμõUPhß ÷£õUöPÊv¯x 3,540
ö£ÖuØS›¯ ©õØÖa^miß ‰»® öμõUP® ö£ØÓx 14,200
ö\¾zxuØS›¯ ©õØÖa^miØS öμõUP® ö\¾zv¯x 7,000
ö£ÖuØS›¯ ©õØÖa^mk AÁ©vUP¨£mhx 1,100
•ßÚº ÷£õUöPÊu¨£mh ÁμõUPhß uØö£õÊx
Á`¼UP¨£mhx 1,000
C¢u Á¸hzøu¯ öμõUP ÂØ£øÚ 15,800
C¢u Á¸hzøu¯ öμõUP öPõÒ•uÀ 12,300
31.12.2008 – AßÖ ö©õzuU PhÚõÎPÒ 55,600
31.12.2008 – AßÖ ö©õzuU PhÜ¢÷uõºPÒ 28,400
31.12.2008 – AßÖ ö£ÖuØS›¯ ©õØÖa^mk 1,000
31.12.2008 – AßÖ ö\¾zxuØS›¯ ©õØÖa^mk 3,000

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14 60101/BPZ1A/
BPW1A/BPF1A/MAM1A/
SBAMK/BPC1A/BPG1A