वासलात निम्नानुसार छन् : Following balance sheets given as : दायित्वहरूLiabilities 2081Rs. 2082Rs. सम्पत्तिहरूAssets 2081Rs. 2082Rs. शेयर पूँजी…
Class 12 Account · 2083 · Solved Question with Answer
वासलात निम्नानुसार छन् :
Following balance sheets given as :
| दायित्वहरूLiabilities | 2081Rs. | 2082Rs. | सम्पत्तिहरूAssets | 2081Rs. | 2082Rs. |
| शेयर पूँजी (Share Capital) | 3,00,000 | 4,00,000 | स्थिर सम्पत्ति | ||
| ऋणपत्र (Debenture) | 3,00,000 | 2,80,000 | (Fixed assets) | 2,00,000 | 2,60,000 |
| साहुहरू (Creditors) | 30,000 | 35,000 | लगानी (Investment) | 3,50,000 | 4,00,000 |
| तिर्न बाँकी खर्च | |||||
| (Outstanding expenses) | 20,000 | 15,000 | मौज्दात (Stock) | 15,000 | 25,000 |
| अवितरित मुनाफा | |||||
| (Retaining earnings) | 30,000 | 60,000 | असामी (Debtors) | 45,000 | 35,000 |
| नगद (Cash) | 70,000 | 70,000 | |||
| जम्मा (Total) | 6,80,000 | 7,90,000 | जम्मा (Total) | 6,80,000 | 7,90,000 |
Income Statement
| विवरण (Item) | Amount(Rs.) | Amount(Rs.) |
| बिक्री (Sales) | 8,00,000 | |
| Less: बिक्रीको लागत (Cost of goods sold) | (5,00,000) | |
| कुल नाफा (Gross profit) | 3,00,000 | |
| Less : प्रशासनिक खर्च (Administrative expenses) | 1,50,000 | |
| ह्रासकट्टी (Depreciation) | 40,000 | |
| बिक्री खर्च (Selling expenses) | 60,000 | (2,50,000) |
| खुद नाफा (Net profit) | 50,000 | |
| Less : लाभांश भुक्तानी (Divided paid) | (20,000) | |
| शेष आय (Retain earnings) | 30,000 |
थप जानकारीहरू (Additional information):
i) स्थिर सम्पत्ति खरिद (Purchase of fixed assets) Rs. 1,00,000
तयार गर्नुहोस् (Required):
प्रत्यक्ष वा अप्रत्यक्ष विधिबाट नगद प्रवाह विवरण (Cash flow statement under direct
or indirect method)