Sundry Creditoes
Opening stock
Purchases
Planſ and Machinery
Fumiture
Return outward
Capital AC-
Carriage
Wages and Salaries
Bills Receivable
Sundry Debtors
Conveyance
Rent, Rates and Taxes
Return laward
Cash in hand
Land and Building
30.000
18.500
1.500
35,000
5.000
32.000
4,000
2,000
3.500
14,750
83.500
1.750
25,000
3,52,500
m on
Adjustments :
D Closing stock: Cost price 25,000 and market price 30,000
2) An amount of ? 2.500 spent for repairs to Building is dahit
1 500 spent for repairs to Building is debited to Building account
3) Depreciate plant and Machinery and Building at 5% pa.
Goods of 750 taken by Roshan for this personal use.
Included in wages advances given to workers 3,000.
Provide ? 1.500 for had and doubtfuldehts on Daha
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