Liabilities | Rs. | Assets | Rs. |
Share Capital | 80000 | Fixed Assets | 150000 |
Profit and Loss Account | 80000 | Debtors | 60000 |
15% Mortgage loan | 70000 | Bills receivables | 20000 |
Creditors | 50000 | Stock | 40000 |
Bills Payable | 20000 | Cash at Bank | 20000 |
Priliminary expenses | 10000 | ||
300000 | 300000 |
Sales during the year amounted to Rs. 60000 which yielded a gross profit of 20%. Receivables at the beginning Rs. 70000 and payables at the end Rs. 60000, Opening stock Rs. 30000.
Question based on AU Solved Assignment and other course
Solution :
Cost of goods sold = Rs. 160000 – 32000 = 128000
Capital employed = Rs. 150000 + 60000 + 20000 + 40000 + 20000 – (50000 + 20000) = 220000
Average stock = (30000 + 40000) / 2 = Rs. 35000
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Purchases =Rs. 138000
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