COMPREHENSIVE PROJECT Mr. Saurabh Kumar completed his post-graduation from IIM Ahmedabad with masters Administration (MBA) and International Relations. He has decided to purchase an existing business in the in Business Chennai which has been adversely affected by the flood. He is extremely inclined towards providing employment to the people in the affected areas nearby The owners are in no position to recover the former condition of the factory and have therefore decided to sell it. Mr. Saurabh Kumar purchased the business of Mohan Bros, on 1st April 2018. The business is mainly concerned with manufacturing electronic goods Le. Pen Drives, Battery Chargers, USB Cables eto. Following assets were taken over by Mr. Saurabh Kumar Land and Building 3100000 Plant and Machinery Furniture & Fittings Stock 2 80,000 * 25.000 30,000 on the above mentioned date: Office Equipment Mr. Saurabh Kumar paid 2250000 as purchase consideration. On the same day he brought capital and took loan 250,000 from the bank 8% p.a. interest and 20,000 from his Friend @6"pa interest 10.000 2.00,000 as his to meet the working capital. His transactions during the accounting period were as follows: 1 Total Purchases 2280000 including credit purchases worth 2200000 2. He invested 20,000 in shares of Reliance Limited 3. Total Sales 2480000 including credit sales worth 2180000 Direct Expenses: Wages Manufacturing expenses Factory Lighting Carriage inwards Commission on purchases Freight Indirect Expenses: Salaries Office Rent Postage and Telephone exp Stationery 35,000 5.000 2.000 1.000 1.500 5,000 20.000 1,000 500 300 Water & Electricity (office) Conveyance Advertising 200 800 200 He withdrew 26,000 from the business to buy a personal Laptop. () Goods worth 23.000 given as free samples, (it) Cash received from debtors 210.000. (v) Cash paid to Creditors 2120000 (v) Interest paid on Bank Loan 2.800. (vi) Interest paid on Friend's Loan 21,000 (vii) Bills Receivable received from debtors 28.000. (vii) Bill accepted in favour of creditors 10,000. (1) Interest received on investment 1.000 You are required to Give journal entries for these transactions and post them into ledger accounts and prepare a Trial Balance.
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ড্রইং কাকে বলে ইহা কয় প্রকার ও কি কি
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ইঞ্জিনিয়ারিং ড্রইং কাকে বলে কয় প্রকার ও কি কি
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