एउटा कारखानाको निम्न जानकारीहरू दिइएको छ : A factory provides the following information : Items Rs. सामग्री खरिद (Material purchase) 4,00,000 खरिद…
Class 12 Account · 2082 · Solved Question with Answer
एउटा कारखानाको निम्न जानकारीहरू दिइएको छ :
A factory provides the following information :
| Items | Rs. | |
| सामग्री खरिद (Material purchase) | 4,00,000 | |
| खरिद ढुवानी (Carriage on purchase) | 20,000 | |
| प्रत्यक्ष ज्याला (Direct wages) | 2,00,000 | |
| प्रत्यक्ष खर्च (Chargeable expenses) | 80,000 | |
| भन्सार महसुल (Custom Duty) | 10,000 | |
| अप्रत्यक्ष सामग्री (Indirect material) | 20,000 | |
| कारखाना भाडा (Factory rent) | 40,000 | |
| ह्रास (Depreciation) on: | ||
| कारखाना मेशिनरी (Factory machinery) | 20,000 | |
| कार्यालय फर्निचरमा (Office furniture) | 30,000 | |
| वितरण गाडीमा (Delivery van) | 10,000 | |
| बाहिरी ढुवानी (Carriage outward) | 15,000 | |
| कानुनी शुल्क (Legal fee) | 25,000 | |
| लेखापरीक्षण शुल्क (Audit fee) | 18,000 | |
सामानको मौज्दात (Stock of goods)
| विवरण (Item) | शुरु (Opening) (Rs.) | अन्तिम (Closing) (Rs.) | |
| सामग्री (Material) | 40,000 | 60,000 | |
| अर्ध तयारी वस्तु (Semi finished goods) | 80,000 | 20,000 | |
| तयारी वस्तु (Finished goods) | 1,00,000 | 70,000 |
मुनाफा नीति (Profit policy): 20% on cost
तयार गर्नुहोस् (Required): लागत विवरण (Cost Sheet)