*यदि दो संख्याओं का म.स. = 25 और ल.स. = 50 तो संख्याओं का गुणनफल होगा:*
1️⃣ 1050
2️⃣ 1250
3️⃣ 1350
4️⃣ 1450
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Pramila completed her M. Pharma and topped her batch in the year 2002. A year back, her mother was ill, she remembered having to go 3 kilometers to purchase the prescribed drugs. She was determined to open a 24 hour pharmacy in the neighborhood. With blessings from her parents and a gift of Rs. 1,00,000 which she deposited into the bank, leased a shop in the nearby locality on 1.01.02. on 1st January 2002 the local branch of the known nationalized bank gave her a loan of Rs.5,00,000 at the interest of 11%.
She placed an order of drugs with leading stocklists. Goods were delivered to the sum of Rs. 2.5 lakhs of which she paid Rs. 50,000 through check and bills of Rs. 2,00,000 for three months on 1.01.2002.
The rent for the shop was Rs. 5,000 p.m. with a security deposit of 3 months. The other monthly expenses included
a) Salary to 2 salesmen, Rs 5000 p.m. per person
b) Electricity expenses, Rs. 500 p.m
c) Telephone charges Rs. 250 p.m.
She sold medicines for Rs. 5,00,000. She withdrew Rs.15000 for personal expenses. Her other assets and purchases included:
Computer: Rs. 35,000
Printer: Rs. 5,000
Fans: Rs. 7,000
Air conditioner: Rs. 15,000
Furniture and Fixtures: Rs. 20,000
She also appointed a helper to clean the premises @ Rs. 500 p.m.
Draw up journal entries in the books of ‘Prami Care’ for the year 2002.
After considering the following:
a) Assets to be depreciated @10% (adjustment).
b) Salary to be paid to staff on 7th of next month.
c) Bank loan is to be repaid in 5 yearly installments and first installment is due on 31st December 2002.
d) Comment on the efficiency of the business.
e) Closing stock was Rs. 50,000.
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