पशुपति कम्पनी लि. को ३१ मार्च २०२१ को निम्न जानकारीहरू दिइएको छ (The following is the information of Pashupati Co. Ltd. as on \( 31^{st} \) March…
Class 12 Account · 2079 · Solved Question with Answer
पशुपति कम्पनी लि. को ३१ मार्च २०२१ को निम्न जानकारीहरू दिइएको छ
(The following is the information of Pashupati Co. Ltd. as on \( 31^{st} \) March 2021)
| विवरण (Particulars) | (Rs.) | विवरण (Particulars) | (Rs.) |
| खरीद (Purchase) | 275,000 | बिक्री (Sales) | 530,000 |
| बीमा (Insurance) | 24,000 | ब्याज प्राप्त (Interest received) | 5,000 |
| भाडा (Rent) | 10,000 | तलब (Salary) | 36,000 |
| शुरु मौज्दात (Opening Stock) | 80,000 | साधारण खर्च (General Expenses) | 20,000 |
| ज्याला (Wages) | 175,000 | विक्रय खर्च (Selling Expenses) | 15,000 |
थप जानकारी (Additional Information):
i. अन्तिम मौज्दात : बजार मूल्य रु. ८०,००० र लागत मूल्य रु. ७०,०००
(Closing stock Rs. 80,000 at market price and Rs. 70,000 as cost price.)
ii. स्थिर सम्पत्तिमा मूल्य ह्रास (Depreciation on fixed assets) Rs. 10,000
iii. करको लागि व्यवस्था (Provision for taxation) Rs. 7,000
तयार पार्नुहोस् (Required):
a. व्यापार खाता (Trading Account)
b. नाफा नोक्सान खाता (Profit and Loss Account)