व्यापारीको चैत्र ३१ को सन्तुलन परीक्षण निम्नानुसार छः The following is the Trial Balance of a trader as on 31^st Chaitra: विवरण (Particulars) Debit (Rs.) विवरण (Particulars) Credit (Rs.) : : : : : :…

i) व्यापार खाता (Trading Account)

Calculation of Gross Profit: $$\text{Gross Profit}=\text{Sales}-\text{Cost of Goods Sold (COGS)}$$ $$\text{COGS}=\text{Opening Stock}+\text{Purchases}+\text{Carriage Inwards}-\text{Closing Stock}$$ $$\text{COGS}=43,000+2,00,000+3,000-50,000=1,96,000$$ $$\text{Gross Profit}=4,50,000-2,000-1,96,000=1,95,000$$

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ii) नाफा-नोक्सान खाता (Profit and Loss Account)

Adjustments:

1. Depreciation on Machinery (10%): $$1,40,000\times \frac{10}{100}=14,000$$
2. Bad Debts: $$\text{Given}=1,000$$
3. Provision for Bad Debts (10% of Debtors): $$1,65,000\times \frac{10}{100}=16,500$$ $$\text{But Provision already exists}=4,000$$ $$\text{Additional Provision}=16,500-4,000=12,500$$ $$\text{However, bad debts written off}=1,000\text{ (already deducted)}$$ $$\text{Total Provision for Bad Debts}=1,000+12,500=15,500$$
4. Outstanding Wages: $$\text{Total Wages}=14,000+2,000=16,000$$
5. Prepaid Salaries: $$\text{Total Salary}=62,000-10,000=52,000$$

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iii) वासलात चैत्र मसान्तको (Balance Sheet as on $31^{\text{st}}$ Chaitra)

Verification: $$\text{Total Assets}=\text{Total Liabilities}=3,54,500$$

Final Adjustments:

• Machinery (Net): $1,40,000-14,000=1,26,000$
• Debtors (Net): $1,65,000-1,000-15,500=1,48,500$
• Capital: $1,50,000+63,000=2,13,000$