गतवर्षको एउटा कम्पनीको सन्तुलन परिक्षण निम्नानुसार दिइएको छ : (The Trial balance of a company limited as on last year is given): विवरण (Particulars)…
Class 12 Account · 2079 · Solved Question with Answer
गतवर्षको एउटा कम्पनीको सन्तुलन परिक्षण निम्नानुसार दिइएको छ :
(The Trial balance of a company limited as on last year is given):
| विवरण (Particulars) | Debit (Rs) | विवरण (Particulars) | Credit (Rs) |
| शुरु मौज्दात (Opening stock) | 1,50,000 | शेयर पूँजी (Share Capital) | 300,000 |
| ज्याला (Wages) | 40,000 | बैंक ऋण (10% Bank Loan) | 150,000 |
| खरीद (Purchase) | 4,50,000 | कमिशन (Commission) | 20,000 |
| भाडा (Rent) | 30,000 | साहुहरू (Creditors) | 80,000 |
| बैंक ऋणमा ब्याज (Interest on bank loan) | 10,000 | नाफा नोक्सान खाता (Profit and Loss account) | 50,000 |
| तलब (Salaries) | 60,000 | बिक्री (Sales) | 615,000 |
| फर्निचर (Furniture) | 100,000 | ||
| आसामीहरू (Debtors) | 80,000 | ||
| खराब ऋण (Bad debts) | 10,000 | ||
| ढुवानी (Carriage) | 5,000 | ||
| अग्रीमबीमा (Prepaid Insurance) | 15,000 | ||
| मेसिनरी (Machinery) | 200,000 | ||
| नगद (Cash) | 25,000 | ||
| ख्याती (Goodwill) | 40,000 | ||
| Total | 1,215,000 | Total | 1,215,000 |
थप जानकारी (Additional information): [HA=22m]
a. अन्तिम मौज्दात (Stock at close) : Rs. 210,000.
b. तिर्न बाँकी ज्याला (Outstanding wages) : Rs. 5,000
c. अग्रिम बीमा खर्च लेखियो (Pre-paid Insurance expired) : Rs. 10,000
d. करको लागि व्यवस्था (Provision for tax) : Rs. 10,000
तयार गर्नुहोस् (Required):
आय विवरण र वर्गीकृत वासखात
(Income statement and classified Balance Sheet)
अथवा (Or)
NFRS मा आधारित नाफा-नोक्सान विवरण र वित्तीय अवस्थाको विवरण
Statement of profit or loss and statement of financial position based on NFRS