BCom 1st Year Branch Account Long Question Answer Study Material

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  1. मैसर्स कपूर ब्रादर्स का व्यापार कानुपर में है। उन्होंने लखनऊ में एक शाखा खोली जिसे माल लागत में 50% जोड़कर भेजा जाता है। शाखा को आदेश है कि केवल नकद बिक्री की जाए। निम्नांकित विवरण से शाखा का 31 मार्च, 2008 तथा 30 अप्रैल, 2008 माह के लाभ-हानि ज्ञात कीजिये।

M/s Kapur Brothers has business in Kanpur. They started a Branch in Lucknow which is supplied Goods at Cost plus 50 per cent. Branch is instructed to sell for Cash only. From the following particulars find out Branch Profit or Loss for 31, March, 2008 and 30 April 2008 :

31st March                 30th April

2008                           2008

Rs.                               Rs.

Goods Supplied by H.O. at Selling Price                      18,750                         15,750

Cash Sent to Branch for Petty Payments                    100                                65

Cash Received from Branch                                         10,250                           14,250

Branch Office Salaries Paid by H.O.                              350                                 450

Branch Office Rent Paid by H.O.                                   125                                 150

Other Branch Expenses Paid by H.O.                       100                                  100

Petty Cash in Hand on March 31, 2008                       35                                      ?

Goods in Hand at Selling Price at the end               6,660                                4,650

Petty Expenses of Branch                                          _                                     90

(Ans. Net Profit for : March Rs. 1,550; April Rs. 1,620.)

  1. 25. मेरठ के एक व्यापारी की एक शाखा मद्रास में है जिसे वह लागत के 25% आधिक्य पर माल प्रेषित करता है। शाखा अपना विक्रय लेजर रखती है, तथा प्राप्त रोकड़ को प्रतिदिन प्रधान कार्यालय को भेजती है। समस्त व्यय प्रधान कार्यालय द्वारा चुकाये जाते हैं। 31 दिसम्बर, 2008 को समाप्त होने वाले वर्ष के लिये शाखा के निम्न व्यवहार थे:

रु०

रहतिया 1-1-2008 को                                                                       11,000

विक्रय वापसी                                                                                                500

देनदार 1-1-2008 को                                                                                  1,700

फुटकर रोकड़ 1-1-2008 को                                                                 100

शाखा को भेजे हुए चैक :

किराया                                                                         600

रोकड विक्रय                                                                 2,650

मजदूरी                                                                                   200

शाखा को भेजा गया माल 20,000 अन्य व्यय                                   900

लेजर खाते से प्राप्त रोकड़ 21,000 रहतिया 31-12-2008 को           13,000

प्रधान कार्यालय को वापस माल 400 देनदार 31-12-2008 को           2,000

डूबत ऋण                                                                                               300

फुटकर रोकड़ 31-12-2008 को                                                       25 रु०

विविध ग्राहकों के भत्ते                                                                         250

प्राप्तियाँ सहित जो प्रधान कार्यालय को नहीं भेजे गये                     125

31 दिसम्बर, 2008 को समाप्त होने वाले वर्ष का शाखा का व्यापार एवं लाभ-हानि खाता तथा शाखा खाता बनाइये।

A Meerut Merchant has a Branch at Chennai to which he supplies Goods at Cost plus 25%. The Branch keeps its own Sales Ledger and remits all Cash received to the Head Office every day. All Expenses are paid from the Head Office. For the year ended 31st December, 2008, the transactions of Branch were as follows:

Rs.

Stock on 1-1-2008                                                                        11,000

Returns Inwards                                                                                      500

Debtors on 1-1-2008                                                                            1,700

Cheque sent to Branch :

Petty Cash on 1-1-2008                                                                100

Rent                                                                                                         600

Cash Sales                                                                                   2,650.

Wages                                                                                           200

Goods Sent to Branch                                                                20,000

Other Expenses                                                                                    900

Collection on Ledger Accounts                                                   21,000

Stock on 31-12-2008                                                                        13,000

Goods Returned to Head Office                                                 400

Debtors on 31-12-2008                                                                      2,000

Bad Debts                                                                                    300

Petty Cash 31-12-2008 including Miscellaneous

Allowance to Customers                                                              250

Income of Rs. 25 not remitted to Head Office                            125

Prepare the Branch Trading and Profit & Loss Account and Branch Account for the year ended 31st December 2008.

(Ans. Gross Profit Rs. 10,220; Net Profit Rs. 8,195.)

(Hint: Credit Sales Rs. 22,350.)

  1. X Co. प्रधान कार्यालय पर क्रय करती है और क्रय किए हुए माल को शाखा के पास विक्रय के लिये भेजती है। प्रधान कार्यालय पर कोई स्टॉक नहीं रखा जाता। शाखा विक्रय करती है, अपनी स्वयं की बिक्री पुस्तक रखती है, देनदारों से भुगतान प्राप्त करती है और प्रतिदिन की रोकड़ प्राप्ति कार्यालय को भेजती है। शाखा अपने व्ययों का भुगतान उस रोकड़ में से करती है जो प्रधान कार्यालय द्वारा भेजी जाती है। निम्नांकित विवरण से प्रधान कार्यालय की प्रस्तकों में शाखा खाते खानेदार रूप में बनाइए। शाखा व्यापारिक तथा लाभ हानि खाता भी बनाइये। प्रत्येक शाखा का लाभ तथा पूरे समूह का लाभ प्रकट करिए। प्रधान कार्यालय के व्यय 15,000 रु० हैं। X Co. makes purchases at the Head Office and sends the purchased Goods to the Branches for Sale. Head Office keeps no Stock. Branches sell Goods, maintain their own Sales Book, receive payment from Debtors and remit daily Cash Receipts to the Head Office. Branches pay their Expenses out of the money sent to them from the Head Office for the purpose. From the following partiuclars, prepare Branch Accounts in the Columnar Form. Prepare Branch Trading and Profit and Loss Accounts indicating each Branch’s Profit. Also show the Profit of the whole group. Head Office Expenses are Rs. 15,000.

A                  B                C

Rs.               Rs.           Rs.

Credit Sales                                                                                40,500        39,000      34,500

Returns Inwards                                                                  300              360           240

Allowances to Customers                                                         75                  60              90

Cash Received from Ledger Account                                   35.700        36,000      30,000

Cash Sales                                                                        21,300        18,750      19,500

Stock at Commencement at Cost                                       8,100           7,200       7,500

Stock at the end at Cost                                                     9,300           8,700        7,200

Debtors at Commencement                                                   18.750           18,000   16,500

Bed Debts                                                                                    225              150             _

Goods Supplied to Branch by H.O.                                      31,800          30,900     30,000

Rent and Taxes Paid                                                               1,200             1,050      1,125

Sundry Expenses and Wages Paid                                       5,700             5,340       5,250

(Ans. Net Profit of Branches : A Rs. 23,700; B Rs. 21,390; C. Rs. 16,995; Head Office Rs. 47,085.)

हतिया और देनदार पद्धति (Stock and Debtors Method) :

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