1000000
101000
176000
148000
296000
6600
2400000
240000
232000
3160000
5000
Capital
Drawings
Bank
Motor vehicle
Debtors and Creditors
Printing and Stationery
Purchases and Sales
Stock
Reserve for doubtful debts
Bad debts
Frechold premises
Repairs to premises
General reserves
Propriсtor's remuneration
Wages and salaries
Motor and delivery expenses
Administration expenses
Rates and taxes
Profit and loss account
11400
800000
47600
200000
20000
229000
99000
131400
15000
124000
4721000 4721000
Adjustments:
1. Closing stock was valued at Rs. 280000,
2. Depreciate motor vehicle by Rs.74000
3. Creditors include a ciaim for damages of Rs. 20000 made last years. This was settled
during the year for Rs.15100.
4. Unpaid wages Rs. 1600
5. Rates paid in advance Rs. 3000
3. Provision for bad debts is to be reduced to Rs. 3000
7. Items of repairs to premises include Rs. 20000 for capital structure
8. Stock of stationery in hand Rs. 2200.
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