AccountancyNEB 2075 (old course)
कम्पनीको संतुलन परीक्षण निम्नानुसार छ: The Trial Balance of a company is given below: विवरण (Particulars) Dr. (Rs.) विवरण (Particulars) Cr. (Rs.) मेसिनरी (Machinery) 65,000 पूँजी (Capital) 50,000…
5कम्पनीको संतुलन परीक्षण निम्नानुसार छ: The Trial Balance of a company is given below:
| विवरण (Particulars) | Dr. (Rs.) | विवरण (Particulars) | Cr. (Rs.) |
|---|---|---|---|
| मेसिनरी (Machinery) | 65,000 | पूँजी (Capital) | 50,000 |
| अघिम भाडा भुक्तानी (Prepaid rent) | 8,000 | साह्रै (Creditors) | 10,000 |
| तलाब खर्च (Salary expense) | 10,000 | सेवा आयामदानी (Service revenue) | 80,000 |
| प्रशासनिक खर्च (Admin. expense) | 30,000 | कमिसन आयामदानी (Commission income) | 10,000 |
| विविध सम्पत्ति (Sundry assets) | 37,000 | ||
| 150,000 | 50,000 |
थप जानकारी (Additional information): a) कमिसन आयामदानी भएको तर प्राप्त नभएको: Rs. 3,000 Commission earned but not received: Rs. 3,000 b) Rs. 6,000 अघिम भुक्तानी भाडा खर्चमा लेविएको Prepaid rent Rs. 6,000 was expired.
तयार गर्नुहोस् (Required): i) समायोजन बिचारहरू (Adjustment Entries) ii) कार्य विवरण (Work sheet)
Answer
(i) समायोजन बिचारहरू (Adjustment Entries)
- अघिम भाडा खर्चमा लेविएको Rs. 6,000
- कारण: अघिम भाडा (Prepaid Rent) खर्चको रूपमा समायोजन गर्नुपर्छ।
- समायोजन:
Rent Expense A/c Dr. 6,000 Prepaid Rent A/c Cr. 6,000
- कमिसन आयामदानी भएको तर प्राप्त नभएको Rs. 3,000
- कारण: कमिसन आयामदानी भए पनि प्राप्त नभएकोले आयको रूपमा समायोजन गर्नुपर्छ।
- समायोजन:
Commission Earned but Not Received A/c Dr. 3,000 Commission Income A/c Cr. 3,000
(ii) कार्य विवरण (Worksheet)
| विवरण (Particulars) | Dr. (Rs.) | Cr. (Rs.) |
|---|---|---|
| सन्तुलन परीक्षण (Trial Balance) | ||
| Machinery | 65,000 | |
| Prepaid Rent | 8,000 | |
| Salary Expense | 10,000 | |
| Admin. Expense | 30,000 | |
| Sundry Assets | 37,000 | |
| Total | 150,000 | |
| Capital | 50,000 | |
| Creditors | 10,000 | |
| Service Revenue | 80,000 | |
| Commission Income | 10,000 | |
| Total | 150,000 | |
| समायोजन (Adjustments) | ||
| Rent Expense (6,000) | 6,000 | |
| Commission Earned but Not Rec. | 3,000 | |
| Total Adjustments | 6,000 | 3,000 |
| समायोजन पछि (Adjusted Trial Balance) | ||
| Machinery | 65,000 | |
| Prepaid Rent | 2,000 | |
| Salary Expense | 10,000 | |
| Admin. Expense | 30,000 | |
| Rent Expense | 6,000 | |
| Sundry Assets | 37,000 | |
| Total | 149,000 | |
| Capital | 50,000 | |
| Creditors | 10,000 | |
| Service Revenue | 80,000 | |
| Commission Income | 13,000 | |
| Commission Earned but Not Rec. | 3,000 | |
| Total | 149,000 | |
| आय विवरण (Income Statement) | ||
| Service Revenue | 80,000 | |
| Commission Income | 13,000 | |
| Total Income | 93,000 | |
| Salary Expense | 10,000 | |
| Admin. Expense | 30,000 | |
| Rent Expense | 6,000 | |
| Total Expense | 46,000 | |
| Net Profit | 47,000 | |
| बालान्स शीट (Balance Sheet) | ||
| Machinery | 65,000 | |
| Prepaid Rent | 2,000 | |
| Sundry Assets | 37,000 | |
| Total Assets | 104,000 | |
| Capital | 50,000 | |
| Creditors | 10,000 | |
| Net Profit | 47,000 | |
| Commission Earned but Not Rec. | 3,000 | |
| Total | 104,000 |
सामान्य नोट:
- अघिम भाडा (Prepaid Rent) Rs. 8,000 मा Rs. 6,000 खर्च भएकोले शेष Rs. 2,000 अघिम भाडा बाँकी रहन्छ।
- कमिसन आयामदानी (Commission Income) Rs. 10,000 मा Rs. 3,000 प्राप्त नभएकोले समायोजन गरिएको छ।
- नेट लाभ (Net Profit) Rs. 47,000 भएको छ।
Discussion
Loading…