ए लि.को वासखात र आयविवरण निम्नानुसार दिइएको छ : (The Balance Sheet and income statement of A Ltd. are given below) दायित्व (Liabilities) 5th year 6th…
Class 12 Account · 2079 · Solved Question with Answer
ए लि.को वासखात र आयविवरण निम्नानुसार दिइएको छ :
(The Balance Sheet and income statement of A Ltd. are given below)
| दायित्व (Liabilities) | 5th year | 6th year | सम्पत्ति (Assets) | 5th year | 6th year |
| शेयर पूँजी (Share capital) | 200,000 | 300,000 | फर्निचर (Furniture) | 200,000 | 260,000 |
| ऋणपत्र (Debenture) | 150,000 | 130,000 | जग्गा (Land) | 130,000 | 145,000 |
| साहुहरू (Creditors) | 140,000 | 150,000 | मौज्दात (Stock) | 180,000 | 200,000 |
| बैंक अधिवि कर्ष (Bank overdraft) | 120,000 | 110,000 | आसामीहरू (Debtors) | 130,000 | 120,000 |
| शेष आय (Retained earnings) | 140,000 | 160,000 | नगद (Cash) | 110,000 | 125,000 |
| Total | 750,000 | 850,000 | Total | 750,000 | 850,000 |
आय विवरण (Income Statement for the year ending\( 6^{th} \) year)
| विवरण (Items) | Rs. | |
| बिक्री (Sales) | 7,800,000 | |
|
बिक्रीको लागत (Less: Cost of goods sold):
|
6,700,000 | |
|
कुल नाफा (Gross margin)
|
1,100,000 | |
| सञ्चालन खर्च (Less: Operating expenses) | 1,040,000 | |
| ह्रास (Depreciation) | 20,000 | |
| ऋणपत्र भुक्तानीमा प्रव्याज़ (Premium on redemption of Debenture) | 1,000 | |
| फर्निचर बिक्रीमा नोक्सानी किताबी मूल्य रु. २०,००० (Loss on sale of furniture) (Book value Rs. 20,000) | 5,000 | 1,066,000 |
| Net income | 34,000 |
अन्य जानकारी (Other information):
a. फर्निचरको बिक्री रु. १५,००० र फर्निचरको खरीद रु. १०,००० छ (Sale of furniture for Rs. 15,000 and purchase of Furniture for Rs. 100,000)
b. यस वर्षको लाभांश भुक्तानी (Dividend paid for the year): Rs. 14,000
तयार गर्नुहोस् (Required): अप्रत्यक्ष विधि प्रयोग गरी नगद प्रवाह विवरण (Cash flow statement using indirect method)