एउटा कम्पनीको सन्तुलन परीक्षण निम्नानुसार छ : The following was the trial balance of a company : विवरणहरू (Particulars) Dr. (Rs.) Cr. (Rs.) शुरु…
Class 12 Account · 2081 · Solved Question with Answer
एउटा कम्पनीको सन्तुलन परीक्षण निम्नानुसार छ :
The following was the trial balance of a company :
| विवरणहरू (Particulars) | Dr. (Rs.) | Cr. (Rs.) |
| शुरु मौज्दात (Opening stock) | 30,000 | |
| खरिद (Purchase) | 2,50,000 | |
| ज्याला (Wages) | 50,000 | |
| भन्सार शुल्क (Custom duty) | 10,000 | |
| आसामीहरू (Debtors) | 1,00,000 | |
| मेशिनरी (Machinery) | 3,00,000 | |
| तलव (Salary) | 45,000 | |
| अग्रिम बिमा शुल्क (Prepaid insurance premium) | 35,000 | |
| विज्ञापन खर्च (Advertisement expenses) | 10,000 | |
| नगद (Cash) | 76,000 | |
| फर्निचर (Furniture) | 1,20,000 | |
| ऋणपत्रको व्याज (Interest on debenture) | 13,000 | |
| बिक्री (Sales) | 5,00,000 | |
| शेयर पूँजी (Share capital) | 3,50,000 | |
| छुट प्राप्त (Discount received) | 5,000 | |
|
लाभांश प्राप्त (Dividend receive)
|
4,000 | |
| ऋणपत्र (Debenture) | 1,30,000 | |
| साहुहरू (Creditors) | 50,000 | |
| जम्मा (Total) | 10,39,000 | 10,39,000 |
थप जानकारीहरू (Additional information):
i) अन्तिम मौज्दात (Closing stock) : Rs. 50,000
ii) अग्रिम बिमा खर्च लेखियो (Prepaid insurance premium expired): Rs. 25,000
iii) तिर्न बाँकी तलव (Salary due) : Rs. 5,000
iv) मेशिनरीमा ह्रासकट्टी (Depreciation on machinery) : 10%
v) आयकरको लागि व्यवस्था (Provision for income tax) : 25%
तयार गर्नुहोस् (Required):
a) NFRS अनुसार नाफा नोक्सान विवरण (Statement of profit or loss as per NFRS)
b) NFRS अनुसार वित्तीय अवस्थाको विवरण (Statement of financial position as per NFRS)
OR (अथवा)
a) बहुचरण आय विवरण (Multi step income statement)
b) वित्तीय अवस्थाको विवरण (Statement of financial position)