27. कानपुर के मि० रमेश ने 1 अप्रैल, 2007 को लखनऊ में एक शाख खोली। शाखा को माल लागत मूल्य में 20 प्रतिशत जोड़कर भेजा जाता है। निम्न विवरण से वर्ष का लाभ या हानि रहतिया और देनदार पद्धति से ज्ञात कीजिए :
रo रु०
शाखा को भेजा गया माल (बीजक मूल्य पर) 1,40,400
कुल विक्री 1.20,000
उधार बिक्री 70,000
देनदारों से प्राप्त रोकड़ 62,000
ग्राहकों को दिया गया बट्टा 1,600
ग्राहकों द्वारा वापस किया गया माल 2,000
शाखा को भेजी गई रोकड़ : किराया 1.500
वेतन 4.000
फुटकर खर्च 400 5,900
खराब माल अपलिखित किया गया 200
Mr Ramesh of Kanpur opened a Branch at Lucknow on April 1. 2007. Goods are supplied to the Branch at Cost plus 20%. From the following particulars, find out Branch Profit or Loss by the Stock and Debtors Method :
Rs. Rs.
Goods sent to Branch (Invoice Price) 1,40,400
Total Sales 1,20,000
Credit Sales 70.000
Cash Received from Debtors 62,000
Discount Allowed to Customers 1,600
Goods Returned by Customers 2,000
Cash Sent to Branch : Rent 1,500
Salaries 4,000
Sundry Expenses 400 5,900
Defective Goods written off 200
(Ans. Cash Sales Rs. 50,000; Closing Stock Rs. 22.200: Closing Debtors Rs. 4,400; Net Profit Rs. 12,000.)
- Satish Printers Ltd. ने जनवरी 1. 2007 को जयपुर में एक शाखा खोली। शाखा को माल विक्रय मूल्य पर भेजा गया जो लागत में 25% लाभ जोडकर तय किया गया। निम्न विवरण से स्टॉक व देनदार विधि से शाखा का लाभ ज्ञात करो: Satish Printers Ltd. opened a Branch in Jaipur on January 1, 2007. Goods were sent to Branch at Selling Price which was fixed by adding 25% Profit to Cost. From the following details find Branch Profit by the Stock and Debtors Method :
2007 2008
Rs. Rs.
Goods Sent to Branch (Invoice Price) 2,80,800 5,30,400
Sales : Cash 1,00,000 1.60.000
Credit 1,40,000 3.20,000
Cash Received from Debtors 1,24,800 3,02,800
Discount Allowed to Customers 3,200 5,200
Goods Returned by Customers 4,000 3,000
Cash remitted to Branch for: Rent 2,400 3.000
Salaries 12,000 16,000
Sundry Expenses 1,600 2,000
Deffective Cloth found in Bales written off 400 ?
Stock at Branch on December, 31 ? 95,600
(Ans. Net Profit for the year 2007 Rs. 27,680; 2008 Rs. 67,440.)
28A. एक नई शाखा से सम्बन्धित विवरण निम्न प्रकार है (The following are the details of a new branch) :
रु
Cash Sales 2,500
Goods sent to branch 50,000
Credit Sales 52,000
Goods returned to branch 3,000
Expenses paid by H.O. 10,000
Loss of stock by fire 2,000
Expenses paid by branch 500
Closing stock at branch 15,000
Remittances by branch 42,000
Closing debtors at branch 7,700
Discount allowed to Debtors 1,800
Cash received from debtors 42,500
प्रधान कार्यालय की पुस्तकों में स्टॉक एवं देनदार पद्धति से आवश्यक खाते बनाइये।
Prepare the necessary accounts in H.O. books by Stock and Debtors System.
