721

Delhi Saket
E-Mail : [email protected]
Profit & Loss A/c
For 1-Apr-24

Particulars For 1-Apr-24 Particulars For 1-Apr-24

Opening Stock 8,30,000.00 Sales Accounts 6,78,125.00

Kitchen Appliances 3,50,000.00 Sales 6,78,125.00
Phones
TV 4,80,000.00 Closing Stock 11,18,000.00
Kitchen Appliances 2,84,000.00
Purchase Accounts 9,35,000.00 Phones 3,22,000.00
Purchase 9,35,000.00 TV 5,12,000.00

Gross Profit c/o 31,125.00

17,96,125.00 17,96,125.00

Indirect Expenses 2,38,288.00 Gross Profit b/f 31,125.00

Bad Debts 19,088.00
Cash Discount (-)2,000.00 Indirect Incomes 56,000.00
Depreciation 45,000.00 Discount Received 1,000.00
Discount Allowed 2,000.00 Profit on Sale of Investment 55,000.00
Electricity Bill 8,000.00
Insurance Premium 10,000.00 Nett Loss 1,51,163.00
Interest on Loan 30,000.00
Loss by Fire 20,000.00
Rent 15,000.00
Salary 20,000.00
Taxation 71,200.00

Total 2,38,288.00 Total 2,38,288.00

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Delhi Saket
E-Mail : [email protected]
Balance Sheet
For 1-Apr-24

Liabilities as at 1-Apr-24 Assets as at 1-Apr-24

Capital Account 25,50,000.00 Fixed Assets 18,85,000.00

Capital 25,65,000.00 Building 15,00,000.00
Drawings (-)15,000.00 Furniture 2,25,000.00
Machinery 1,80,000.00
Loans (Liability) 7,50,000.00 Office Chair (-)20,000.00
Secured Loans 5,00,000.00
Loan From Sbi 2,50,000.00 Investments 2,55,000.00
Debenture of Maruti 1,00,000.00
Current Liabilities 10,45,712.50 Shares in Tata Motors 1,55,000.00
Duties & Taxes 12,112.50
Provisions 90,600.00 Current Assets 20,54,549.50
Sundry Creditors 9,43,000.00 Closing Stock 11,18,000.00
Sundry Debtors 20,000.00
Cash-in-Hand 46,400.00
Bank Accounts 8,70,149.50

Profit & Loss A/c 1,51,163.00

Opening Balance
Current Period 1,51,163.00

Total 43,45,712.50 Total 43,45,712.50

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Delhi Saket
E-Mail : [email protected]
Trial Balance
For 1-Apr-24
Page 1
Particulars Closing Balance
Debit Credit
Capital Account 15,000.00 25,65,000.00
Capital 25,65,000.00
Drawings 15,000.00
Loans (Liability) 7,50,000.00
Secured Loans 5,00,000.00
Loan From Sbi 2,50,000.00
Current Liabilities 14,767.50 10,60,480.00
Duties & Taxes 14,767.50 26,880.00
Provisions 90,600.00
Sundry Creditors 9,43,000.00
Fixed Assets 19,05,000.00 20,000.00
Building 15,00,000.00
Furniture 2,25,000.00
Machinery 1,80,000.00
Office Chair 20,000.00
Investments 2,55,000.00
Debenture of Maruti 1,00,000.00
Shares in Tata Motors 1,55,000.00
Current Assets 17,66,549.50
Opening Stock 8,30,000.00
Sundry Debtors 20,000.00
Cash-in-Hand 46,400.00
Bank Accounts 8,70,149.50
Sales Accounts 6,78,125.00
Sales 6,78,125.00
Purchase Accounts 9,35,000.00
Purchase 9,35,000.00
Indirect Incomes 56,000.00
Discount Received 1,000.00
Profit on Sale of Investment 55,000.00
Indirect Expenses 2,40,288.00 2,000.00
Bad Debts 19,088.00
Cash Discount 2,000.00
Depreciation 45,000.00
Discount Allowed 2,000.00
Electricity Bill 8,000.00
Insurance Premium 10,000.00
Interest on Loan 30,000.00
Loss by Fire 20,000.00
Rent 15,000.00
Salary 20,000.00
Taxation 71,200.00
Grand Total 51,31,605.00 51,31,605.00
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Delhi Saket
E-Mail : [email protected]
Day Book
For 1-Apr-24
Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
1-Apr-24 Sbi Saving A/c Contra 1 14,00,000.00
Sbi Current A/c 14,00,000.00
1-Apr-24 Kumar Traders-Haryana Payment 1 60,000.00
Discount Received 1,000.00
Sbi Current A/c 59,000.00
1-Apr-24 Shares in Tata Motors Payment 2 1,55,000.00
Cash 1,55,000.00
1-Apr-24 Building Payment 3 15,00,000.00
Sbi Current A/c 10,00,000.00
Ats Builder 5,00,000.00
1-Apr-24 Interest on Loan Payment 4 30,000.00
O/s Int on Sbi Loan 50,000.00
Loan From Sbi 2,50,000.00
Sbi Current A/c 3,30,000.00
1-Apr-24 Salary Payment 5 20,000.00
O/s Salaries 30,000.00
Rent 15,000.00
O/s Rent 20,000.00
Electricity Bill 8,000.00
Insurance Premium 10,000.00
Cash 1,03,000.00
1-Apr-24 Drawings Payment 6 15,000.00
Cash 15,000.00
1-Apr-24 Taxation Payment 7 35,600.00
Cash 35,600.00
1-Apr-24 Khushi Receipt 1 80,000.00
Discount Allowed 2,000.00
Sbi Current A/c 78,000.00
1-Apr-24 Profit on Sale of Investment Receipt 2 55,000.00
Debenture of Maruti 1,00,000.00
Cash 1,55,000.00
1-Apr-24 Aman Electronics Receipt 3 1,71,792.00
Sbi Current A/c 1,71,792.00
1-Apr-24 Bad Debts Journal 3 19,088.00
Aman Electronics 19,088.00
1-Apr-24 Loss by Fire Journal 4 20,000.00
Office Chair 20,000.00
1-Apr-24 Taxation Journal 5 35,600.00
Provision for Tax 35,600.00
1-Apr-24 Depreciation Journal 6 45,000.00
Furniture 25,000.00
Machinery 20,000.00
1-Apr-24 Aman Electronics Credit Note 1 58,000.00
Sales 58,000.00

continued ...
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Day Book : For 1-Apr-24 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

1-Apr-24 Sbi Current A/c Sales 1 96,357.50

Sales 84,125.00
CGST 6,116.25
SGST 6,116.25
1-Apr-24 Sbi Current A/c Sales 2 4,88,000.00
Sales 4,88,000.00
1-Apr-24 Aman Electronics Sales 3 1,90,880.00
Sales 1,64,000.00
IGST 26,880.00
1-Apr-24 Gizmo Electronics Delhi Purchase 1 7,85,000.00
Purchase 7,85,000.00
1-Apr-24 Sbi Current A/c Purchase 2 1,75,000.00
Purchase 1,50,000.00
Cash Discount (-)2,000.00
CGST 13,500.00
SGST 13,500.00