Question

1. From the following particulars relating to the Patna Branch for the year ending 31st Dec.
2019. show the Patna Branch Account in the H.O books.
Stock at Branch on 1-1-2019
8,900
Branch Debtors on 1-1-2019
4,700
Petty Cash at Branch on 1-1-2019
Goods sent to Branch during the year
28,400
Cash sales during the year
15,800
Credit sales during the year
40,400
Cash received from debtors
37,900
Cash sent to Branch for expenses:
Rent
2,000
Salaries
6,000
Petty Cash
1,000
Stock at Branch on 31-12-2019
5,400
Petty Cash at Branch on 31-12-2019
Goods returned by Branch
800
30

Answer 1

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Answer 2

in the books of mr. dtc. Ltd mumbai branch a/c 220000

branch debit a/c 85000

discount on detors 310000