BCom 1st Year Branch Account Long Question Answer Study Material

/////

17. X कम्पनी की एक शाखा लखनऊ में है जिसे लागत मूल्य में 25% जोड़कर माल भेजा जाता है। निम्नांकित सूचनाओं के आधार पर शाखा का लाभ प्रकट करते हुए प्रधान कार्यालय की पुस्तकों में शाखा खाता बनाओ :

रु०

उधार बिक्री                                                                                        11,200

शाखा को माल भेजा                                                                          38,000

नकद बिक्री                                                                                       24,800

देनदारों से प्राप्त रोकड़                                                                      10,000

मजदूरी (प्रधान कार्यालय द्वारा भुगतान)                                             1,520

किराया (प्रधान कार्यालय द्वारा भुगतान)                                            18,00

ग्राहकों को दी गई कटौती                                                                   400

माल नष्ट हो गया                                                                             100

विविध व्यय (प्रधान कार्यालय द्वारा भुगतान)                                     200

ग्राहकों द्वारा वापिस किया हुआ माल                                                 200

X Company has its Branch at Lucknow. Goods are invoiced to this Branch at Cost plus 25%. From the following details, prepare Branch Account in the Books of Head Office, showing Branch Profit:

Rs.

Credit Sales                                                                               11,200

Rent (Paid by H.O.)                                                                    1,800

Goods Supplied to Branch                                                        38,000

Discount Allowed to Customers                                                  400

Cash Sales                                                                               24,800

Goods Spoiled                                                                            100

Cash Received from Debtors                                                   10,000

Sundry Expenses (Paid by H.O.)                                               200

Wages (Paid by H.O.)                                                              1.520

Goods Returned by Customers                                                  200

Ans .Net Profit Rs. 3,160; Closing Stock Rs. 2,100; Closing Debtors Rs. 600.)

  1. सिन्नी फैन कं० लिवाराणसी की एक शाखा लखनऊ में है जिसका माल का बीजक बिक्री मूल्य अर्थात् लागत +25% पर बनाया जाता है। शाखा सम्पूर्ण प्राप्त रोकड प्रधान कार्यालय को भेजती है तथा सम्पूर्ण व्यय वाराणसी से भुगतान किये जाते हैं। निम्नलिखित विवरण से लखनऊ शाखा खाता तैयार कीजिये जिसमें 31 दिसम्बर, 2008 को समाप्त होने वाले वर्ष का वास्तविक लाभ ज्ञात हो सके :

रु०

रहतिया का बीजक मूल्य (1-1-2008)                                       50,000

किराया, दर एवं कर                                                                       16,000

विविध देनदार (1-1-2008)                                                      28,000

खातों पर रोकड़ प्राप्त                                                                   1,32,000

उधार बिक्री 2008 में                                                             1,40,000

मजदूरी                                                                                           13,600

रोकड़ बिक्री                                                                           2,16,000

विविध व्यय                                                                             3,200

प्रधान कार्यालय से माल प्राप्त                                                     3.64,000

The Cinni Fan Co. Ltd. Varanasi has a Branch at Lucknow to which goods are invoiced at Selling Price i.e., Cost plus 25%. The Branch sends all cash received to the Head Office and all expenses are paid from Varanasi. From the following particulars, prepare Lucknow Branch Account showing actual profit for the year ended 31st December, 2008

Rs.

Invoice Value of Stock (1-1-2008)                                               50,000

Rent, Rates and Taxes                                                                      16,000

Sundry Debtors (1-1-2008)                                                                28,000

Cash Received on Ledger Accounts                                          1,32,000

Credit Sales in 2008                                                                   1,40,000

Wages                                                                                                   13,600

Cash Sales                                                                                 2,16,000

Sundry Expenses                                                                                 3,200

Goods Received from Head Office                                            3,64,000

(Ans. Net Profit Rs. 38,400; Closing Stock Rs. 58,000; Closing Debtors Rs. 36,000.)

  1. दिल्ली कार्यालय की कोलकाता शाखा अपनी विक्रय खाता बही रखती है और समस्त नकद प्राप्ति बैंक ऑफ इण्डिया, कोलकाता में मुख्य कार्यालय के खाते में जमा करती है। सभी व्यय मुख्य कार्यालय से भुगतान किये जाते हैं। मुख्य. कार्यालय शाखा को लागत में 20% जोड़कर माल भेजता है। शाखा की निम्नांकित सूचना से दिल्ली की मुख्य कार्यालय की पुस्तकों में कोलकाता शाखा खाता 31 मार्च, 2008 को समाप्त होने वाले वर्ष के लिए तैयार कीजिए :

The Kolkata Branch of Delhi Office maintains its own Sales Book and deposits all cash receipts in the account of the head office in Bank of India, Kolkata All Expenses are paid from the Head Office. The Head Office supplies Goods to the Branch at Cost plus 20%. From the following information, prepare Kolkata Branch Account in Delhi Head Office Books for the period ending March 31, 2008 :

Rs.

Stock on Ist April, 2007 at Invoice Price                                                                        12,000

Stock on 31st March, 2008 at Invoice Price                                                                  16,800

Debtors on Ist April, 2007                                                                                       12,000

Cash Sales                                                                                                                          52,000

Credit Sales                                                                                                                         65,000

Cash and Cheques Received on Ledger Accounts in Full Satisfaction of Rs.62,000

61,500

Goods Supplied by H.O. at Invoice Price                                                                    1,20,000

Salaries                                                                                                                               8,500

Rent                                                                                                                                      3,000

Other Expenses                                                                                                                 8,500

शाखा के देनदारों द्वारा मुख्य कार्यालय को सीधे वापसी 1,200 रु0 [मुख्य कार्यालय की बीजक मूल्य 960 रु0]

Goods Returned by Branch Debtors to H.O. Rs. 1,200 (Invoice Price Rs. 960).

(Ans. Net Profit Rs. 100%; Closing Balance of Branch Debtors Account Rs. 13,800.)

  1. आदर्श स्टोर्स लिमिटेड, कानपुर की एक शाखा इलाहाबाद में है। शाखा को माल विक्रय मूल्य पर भेजा जाता है जो कि लागत मूल्य से 25% अधिक होता है। शाखा अपनी स्वयं की बिक्री खाता बही रखती है और सम्पूर्ण रोकड़ प्राप्तियाँ मुख्य कार्यालय के खाते में बैंक ऑफ बड़ौदा, इलाहाबाद में जमा करती है। सभी व्यय चैक द्वारा कानपुर से भुगतान किये जाते हैं। निम्नांकित विवरण से मुख्य कार्यालय की पुस्तकों में शाखा खाता बनाइये तथा शाखा का 2008 वर्ष का शुद्ध लाभ या हानि निकालने के लिये उसमें आवश्यक समायोजन कीजिये :

रु०

रु० स्टॉक (1 जनवरी, 2008) 7,800 विभिन्न व्यय=                                     480

स्टॉक (31 दिसम्बर, 2008)                                                                    9,000

वर्ष की नकद बिक्री                                                                                       32,400

विभिन्न देनदार (1 जनवरी, 2008)                                                         4,200

उधार बिक्री                                                                                                    21,000

विभिन्न देनदार (31 दिसम्बर, 2008)                                                     5,400

लेजर खातों से प्राप्त रोकड़                                                                           19,800

मुख्य कार्यालय द्वारा भेजा गया माल                                                   54,600

मजदूरी                                                                                                            2,040

किराया, दर तथा कर                                                                                      2,400

अदत्त मजदूरी                                                                                        200

Adarsh Stores Ltd. Kanpur has a Branch at Allahabad. Goods are invoiced to the Branch at Selling Price, being Cost plus 25%. The Branch keeps its own Sales Ledger and deposits all cash received daily to the credit of the Head Office Account, opened at the Bank of Baroda, Allahabad. All Expenses are paid by Cheques from Kanpur.

From the following details, prepare a Branch Account in the Head Office Books and make the necessary adjustments therein to arrive at the actual Branch Profit or Loss during the year 2008 :

Rs.

Stock (Ist January 2008)                                                                       7,800

Sundry Expenses                                                                                   480

Stock (31st December, 2008)                                                                9,000

Cash Sales for the year                                                                                 32,400

Sundry Debtors (Ist January 2008)                                                        4,200

Credit Sales                                                                                                      21,000

Sundry Debtors (31st December 2008)                                                  5,400

Cash Received from Ledger Accounts                                                  19,800

Goods invoiced from H.O.                                                                      54,600

Wages Paid                                                                                                      2,040

Rent, Rates and Taxes                                                                           2,400

Wages still Unpaid                                                                                    200

(Ans. Net Profit Rs. 5,560.)

  1. एक प्रधान कार्याल ने अपनी शाखा को 9,200 रु० का बीजक मूल्य पर माल भेजा, जो कि लागत में 25% लाभ जोड़कर था। निम्नलिखित विवरणों के आधार पर शाखा का व्यापार, लाभ-हानि खाता एवं शाखा खाता प्रधान कार्यालय का पुस्तकों में बनाइये :

रु०

शाखा द्वारा विक्रय                                                                            8,460

शाखा द्वारा प्रेषित रोकड़                                                8,060

मुख्य कार्यालय को वापसी                                               200

मुख्य कार्यालय द्वारा किये गए                                          300

शाखा द्धारा भुगतना किये गए व्यय                                       100

मुख्य कार्यालय द्धारा शाखा के लिए क्रय किया फर्नीचर                       800

फर्नीचर पर सि 10%                                                    _

अन्तिम स्कन्ध                                                         600

A Head Office sent Goods to the Branch invoiced at Rs. 9,200 which was at a Profit of 25% on Cost. From the following particulars, prepare Branch Trading, Profit & Loss Account and Branch Account in H.O. Books:

Rs

Sales by Branch                                                                                          8,460

Cash Remitted by Branch                                                                           8,060

Returns to H.O.                                                                                          200

Expenses paid by H.O                                                                               300.

Expenses paid by Branch                                                                         100

Furniture purchased by H.O. for                                                              800

Branch Depreciation on Furniture 10%                                                      _

Stock at the end                                                                                       600

 (Ans. Gross Profit Rs. 1,740; Net Profit Rs. 1,260, Total of Branch Account at Cost Method Rs. 9,560; Cash at Bank Rs. 300)

chetansati

Admin

https://gurujionlinestudy.com

Leave a Reply

Your email address will not be published.

Previous Story

BCom 1st Year Stock and Debtors Method Study Material Notes In Hindi

Next Story

BCom 1st Year Departmental Accounts Study Material Notes In Hindi

Latest from B.com 1st year

BCom Insolvency And Bankruptcy Code-2016 Notes In Hindi

दिवालिया संकल्प प्रक्रिया (Insolvency Resolution Process) (1) देनदार द्वारा दिवालिया संकल्प प्रक्रिया को प्रारम्भ करने हेतु