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एउटा कम्पनीको तुलनात्मक बासलात निम्नानुसार छ : The comparative balance of a company is as follows : दायित्व Liabilities 2077 Rs. 2078 Rs. सम्पत्ति…

Class 12 Account · 2081 · Solved Question with Answer

एउटा कम्पनीको तुलनात्मक बासलात निम्नानुसार छ : The comparative balance of a company is as follows :

दायित्व Liabilities 2077 Rs. 2078 Rs. सम्पत्ति Assets 2077 Rs. 2078 Rs.
शेयर पूँजी (Share capital) 2,50,000 3,00,000 मेशिनरी (Machinery) 2,50,000 3,50,000
ऋणपत्रहरू (Debentures) 50,000 25,000 मौज्दात (Stock) 20,000 40,000
साहुहरू (Creditors) 75,000 1,00,000 आसामीहरू (Debtors) 1,05,000 85,000
अवितरित नाफा (Retained earning) 50,000 75,000 नगद (Cash) 50,000 25,000
जम्मा (Total) 4,25,000 5,00,000 जम्मा (Total) 4,25,000 5,00,000

थप जानकारीहरू (Additional information):

 i) बिक्री (Sales): Rs. 3,50,000

ii) बिक्रीको लागत (Cost of goods sold): Rs. 2,18,000

iii) सञ्चालन खर्च (Operating expenses): Rs. 50,000

 iv) मेशिनरी खरिद (Machinery purchased): Rs. 1,60,000

v) मेशिनरी बिक्री (Machinery sold): Rs. 35,000 vi) आयकर भुक्तानी (Income tax paid): Rs. 2,000

vii) लाभांश भुक्तानी (Dividend paid): Rs. 30,000

तयार गर्नुहोस् (Required): 

 प्रत्यक्ष विधि प्रयोग गरी नगद प्रवाह विवरण (Cash flow statement using direct method)

Solution

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