The purchases made
Department X-1.000
2019 a Bru
The opening stock : Depo
Sales were made. T
Department Z 2
Assuming that the
Ans. G.P:X 4.080
Hints: (1) Purchase pri
D. Dept. = 1,12,000 + 35,000 - 7,000 100 * 24,000 = 1,800.
000 = 38,000; * 875 + 1,800 = 2,675; 38,000 - 2,675 = 35,325
made by a business having three departments were: D
v_1.000 Units, Department Y-2,000 units, Department'Z-2,400 units. -
nts were : 0 201
st of purchases was * 1,00,000.
stock: Department X-120 units, Department Y-80 units, Department Z-152 units,
made : Department X-1,020 Units @ 20 each, Department Y-1.920 Units @ 22.50 each,
ment Z 2,496 Units @ 25 each.
hot the rate of Gross Profit is the same in each case, Prepare Departmental Trading Account.
x 4.080; Y 8,640; Z* 12,480, % of G.P. on sale price = 20%.
Durchase price per Unit-X 16; Y 18; Z 20 (Sale Price - Gross profit).
O Closing stock = Opening stock + Purchases - Sales ; X 100 Units, Y 160 Units, Z 56 Units.
7) Value of opening stock and closing stock has been calculated on the basis of purchase price per und
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