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|From the following Trial Balance of Seema Garments as on
31st Dec., 2007, prepare Trading
Profit and Loss Account and Balance Sheet:
Dr. Rs. Cr. Rs.
Opening Stock 15000
Purchases and Sales 109000 180000
Manufacturing Wages 8000
Fuel, Power and Lighting 12000
Income Tax 5500
Loan to Mr. X at 10% pa. 5000
Interest on Mr. X’s Loan 300
Apprentice Premium 4500
Rent Owing 600
Furniture (includes furniture of Rs.1000
purchased on 1st July, 2007) 5000
B/R and B/P 6000 1600
Debtors and Creditors 28000 13000
1. Closing Stock was valued at Rs. 30,000.
2. Goodsworth Rs. 5000 was sold on 28th December, but no
entry was passed to this effect.
3. Goods costing Rs. 7000 was purchased and included into
Stock but no entry was passed to record
4. Create a provision of 2% for discount on debtors.
5. Apprentice premium received on 1st January, 2007 was for
6. Depreciate the furniture by 10% p.a.
7. Salaries for the month of December, 2007 are still
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