Question

2009 SEP.[6] 'M.V Samrat' commenced a voyage on Ist February,
2005 from Mumbai to London on 31st March. It carried yam on its
outward voyage and machinery on return voyage. The ship was
Ensured at an annual premium of Rs. 24,000. From the following
particulars, prepare the Voyage Account :-
Rs.
Port Charges
5,600
Coal
30,000
Wages
48,000
Stores purchased
16,800
Sundry expenses
11,600
Depreciation (annual)
96,000
Freight earned (outward) 1,00,000
Freight earned (return)
70,000
Address Commission being 5% on outward and 4% on return
freight. Passage money on outward voyage was Rs. 10,000. Prim-
page was 5% on freight. Manager is entitled to Commission of 5%
on profit earned. Stores and Coal on hand were valued at Rs.
(Marks 20)
3,000 on 31.3.2005.
Ans. [ Profit Rs. 48,867; Manager's Commission Rs. 2,443 (i.e.
Rs. 51,310 x 5/105 ]


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Answer 1

Answer:

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