All answer for commerce ncert class 11 chapter 7 - Final accounts with adjustments समायोजन सहित अंतिम खाते

All answer for commerce ncert class 11 chapter 7 - Final accounts with adjustments समायोजन सहित अंतिम खाते

इस पोस्ट में मैं आपको कक्षा 11 कॉमर्स के पाठ 7 समायोजन सहित अंतिम खाते के पहले प्रश्न को हल करके दिखा रहा हूँ . कृपया इस पोस्ट को अधिक से अधिक शेयर एवं लिखे करे.
I am giving here all the answers of chapter no. 7 Final Accounts with adjustments  of Ncert book for class 11th commerce
Question no. 1

Answer 1 : is as below

ANSWER 01
TRADING ACCOUNT
PARTICULARS	DETAILS	AMOUNT	PARTICULARS	DETAIL	CR
TO STOCK		30000	BY SALES	150000
TO PURCHASE	68000		LESS RETURN	-3000	147000
LESS RETURN	0	68000	BY CLOSING STOCK		15000
TO WAGES & FREIGHT	10000
ADD: OUTSTANDING WAGES	1000	11000
TO GROSS PROFIT		53000
		162000			162000

PROFIT & LOSS ACCOUNT
DR					CR
TO SALARIES	17000		BY GROSS PROFIT		53000
ADD : OUTSTANDING SALARIES	-2000	15000	BY COMMISSION RECEIVED	2000
TO OFFICE HEATING & LIGHTING		2000	LESS : UNEARNED	-500	1500
TO TRAVELLING EXP		3000	BY OLD PROVISION	4000
TO PRINTING & STATIONARY		1000	LESS : NEW PROVISION	-2400	1600
TO DEPRICIATION ON LEASE HOLD PROPERTY		4000
TO DEPRICIATION ON FURNITURE		900
TO NET PROFIT (TRANSFERRED TO CAPITAL A/C)		30200
		56100			56100

BALANCE SHEET
LIABILITIES		AMOUNT	ASSETS		AMOUNT
CAPITAL	100000		MACHINERY		10000
ADD NET PROFIT	30200		FURNITURE	9000
LESS DRAWINGS	-5000	125200	LESS DEP	-900	8100
			LEASE HOLD PROPERTY	80000
BANK OVERDRAFT	12000		LESS : DEP	-4000	76000
ADD : ENTRY OF MACHINERY OMMITTED	10000	22000	DEBTORS	40000
OUTSTANDING WAGES		1000	LESS FURTHER BAD DEBTS	-2400	37600
UNEARNED COMMISSION		500	STOCK		15000
			PREPAID SALARIES		2000
		148700			148700

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