निम्नानुसार बासलातहरू दिइएका छन् : Following Balance Sheets given as : दायित्वहरू Liabilities 2080 Rs. 2081 Rs. सम्पत्तिहरू Assets 2080 Rs. 2081 Rs.…
Class 12 Account · 2082 · Solved Question with Answer
निम्नानुसार बासलातहरू दिइएका छन् :
Following Balance Sheets given as :
| दायित्वहरू Liabilities | 2080 Rs. | 2081 Rs. | सम्पत्तिहरू Assets | 2080 Rs. | 2081 Rs. | |
| शेयर पूँजी (Share Capital) | 4,00,000 | 6,00,000 | जग्गा (Land) | 2,00,000 | 3,00,000 | |
| ऋणपत्र (Debenture) | 2,00,000 | 1,50,000 | प्लान्ट (Plant) | 3,00,000 | 5,00,000 | |
| साहुहरू (Creditors) | 60,000 | 40,000 | मौज्दात (Stock) | 20,000 | 18,000 | |
| अधिविकर्ष (Overdraft) | 50,000 | 80,000 | आसामीहरू (Debtors) | 80,000 | 32,000 | |
| अवितरित मुनाफ़ा (Retained Earning) | 40,000 | 90,000 | नगद (Cash) | 1,50,000 | 1,10,000 | |
| जम्मा (Total) | 7,50,000 | 9,60,000 | जम्मा (Total) | 7,50,000 | 9,60,000 | |
२०८१ सालको आय विवरण (Income statement for 2081)
| विवरण (Particulars) | (Rs.) | (Rs.) | |
| बिक्री (Sales) | 9,00,000 | ||
| Less : बिक्रीको लागत (Cost of goods sold) | 5,00,000 | ||
| कुल नाफा (Gross profit) | 4,00,000 | ||
| Less : खर्चहरू (Expenses) | |||
| विक्रय तथा प्रशासनिक (Selling & administrative) | 2,20,000 | ||
| प्लान्टमा ह्रासकट्टी (Depreciation on plant) | 80,000 | ||
| फिर्तामा प्रब्याज (Premium on redemption of Debenture) | 30,000 | 3,30,000 | |
| खुद नाफा (Net profit) | 70,000 | ||
| Less : लाभांश भुक्तानी (Dividend paid) | 20,000 | ||
| अवितरित आय (Retaining Earning) | 50,000 |
थप जानकारीहरू (Additional information):
रु ४०,००० किताबी मूल्य भएको प्लान्ट बिक्री गरियो र नयाँ प्लान्ट रु ३,२०,००० मा खरिद गरियो । (Plant was sold at book value of Rs. 40,000 and purchase a new plant for Rs. 3,20,000.)
तयार गर्नुहोस् (Required): अप्रत्यक्ष विधिबाट नगद प्रवाह विवरण (Cash flow statement using indirect method)