Partnership Final Accounts Illustrations No.6 Solution | Page No. 37

Partnership Final Accounts

Books Page No.37

Illustrations No.6

 6.From the following Trial Balance of Shreyas and Mrunal and adjustments you are required to prepare Trading and Profit and Loss Account for the year ended 31st March, 2019 and Balance Sheet as on that date:

 Adjustments:
(1) Closing Stock ₹ 30.000 
(2) Outstanding Expenses - Salary ₹ 1200 and Commission ₹ 400. 
(3) Depreciate Furniture @ 10% 
(4) Provide for further Bad debts i ₹ 1200. 
(5) Goods of ₹ 5000 destroyed by fire and insurance company admited a claim of ₹ 2000 only.
(6) Shreyas and Mrunal are sharing profits and losses in the ratio 2:1

ANS:

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