NEB Model Question (Set A) Accounting Question 14 Solution
प्रश्न १४:
एउटा कम्पनीको गतवर्षको ३१ आषाढको निम्नजानकारीहरू दिइएको छ:
| विवरण | रकम (रु.) |
|---|---|
| अग्रिम बीमा (Prepaid insurance) | ८,००० |
| कूल मुनाफा (Gross profit) | ४,२०,००० |
| नाफा नोक्सान बाँडफाँड खाता (P&L appropriation account) | १,५०,००० |
| तलब (Salaries) | ४२,००० |
| बाहिरी ढुवानी (Carriage outwards) | ५,००० |
| विक्री खर्च (Selling expense) | १८,००० |
| प्रशासनिक खर्च (Administrative expenses) | २५,००० |
| व्याज खर्च (Interest expenses) | १२,००० |
| भाडा खर्च (Rent expenses) | ३६,००० |
थप जानकारीहरू (Additional Information):
a. प्रस्तावित लाभांश (Proposed dividend) रु. ९०,०००
b. अग्रिम बीमा खर्च लेखियो (Prepaid insurance was expired) रु. ६,०००
तयार गर्नुहोस् (Required): नाफा नोक्सान खाता र नाफा नोक्सान बाँडफाँड खाता (Profit and Loss account, and Profit and Loss Appropriation account) [3+2=5]
नाफा नोक्सान खाता (३१ असार २०८१ सम्मको अवधिको लागि)
| डेबिट | क्रेडिट | ||
|---|---|---|---|
| विवरण | रकम (रु.) | विवरण | रकम (रु.) |
| तलब (Salaries) | ४२,००० | कूल मुनाफा (Gross profit) b/d | ४,२०,००० |
| बाहिरी ढुवानी (Carriage outwards) | ५,००० | ||
| विक्री खर्च (Selling expenses) | १८,००० | ||
| प्रशासनिक खर्च (Administrative expenses) | २५,००० | ||
| व्याज खर्च (Interest expenses) | १२,००० | ||
| भाडा खर्च (Rent expenses) | ३६,००० | ||
| बीमा खर्च (Insurance expenses expired) | ६,००० | ||
| खुद मुनाफा (Net profit) c/d | २,७६,००० | ||
| जम्मा (Total) | ४,२०,००० | जम्मा (Total) | ४,२०,००० |
नाफा नोक्सान बाँडफाँड खाता (३१ असार २०८१ को लागि)
| डेबिट | क्रेडिट | ||
|---|---|---|---|
| विवरण | रकम (रु.) | विवरण | रकम (रु.) |
| प्रस्तावित लाभांश (Proposed dividend) | ९०,००० | मौज्दात मुनाफा (Balance b/d) | १,५०,००० |
| मौज्दात मुनाफा (Balance c/d) | ३,३६,००० | खुद मुनाफा (Net profit b/d) | २,७६,००० |
| जम्मा (Total) | ४,२६,००० | जम्मा (Total) | ४,२६,००० |
नोट: अग्रिम बीमा रु. ८,००० मध्ये रु. ६,००० खर्च भएकोले बीमा खर्चमा लेखिएको छ। बाँकी रु. २,००० अग्रिम बीमा सन्तुलनमा देखाइनेछ।
NEB Model Question (Set A) Accounting Question 14 Solution
Question 14:
Following information was taken from a company as on 31st Ashad, last year:
| Particulars | Amount (Rs.) |
|---|---|
| Prepaid insurance | 8,000 |
| Gross profit | 420,000 |
| P&L appropriation account | 150,000 |
| Salaries | 42,000 |
| Carriage outwards | 5,000 |
| Selling expenses | 18,000 |
| Administrative expenses | 25,000 |
| Interest expenses | 12,000 |
| Rent expenses | 36,000 |
Additional Information:
a. Proposed dividend Rs. 90,000
b. Prepaid insurance was expired Rs. 6,000
Required: Profit and Loss account, and Profit and Loss Appropriation account [3+2=5]
Profit and Loss Account (For the year ended 31st Ashad, 2081)
| Dr. | Cr. | ||
|---|---|---|---|
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| To Salaries | 42,000 | By Gross profit b/d | 420,000 |
| To Carriage outwards | 5,000 | ||
| To Selling expenses | 18,000 | ||
| To Administrative expenses | 25,000 | ||
| To Interest expenses | 12,000 | ||
| To Rent expenses | 36,000 | ||
| To Insurance expenses (expired) | 6,000 | ||
| To Net profit c/d | 276,000 | ||
| Total | 420,000 | Total | 420,000 |
Profit and Loss Appropriation Account (As on 31st Ashad, 2081)
| Dr. | Cr. | ||
|---|---|---|---|
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| To Proposed dividend | 90,000 | By Balance b/d | 150,000 |
| To Balance c/d | 336,000 | By Net profit b/d | 276,000 |
| Total | 426,000 | Total | 426,000 |
Note: Out of prepaid insurance Rs. 8,000, Rs. 6,000 has expired and charged to insurance expenses. Remaining Rs. 2,000 will be shown as prepaid insurance in balance sheet.
NEB Model Question (Set A) Accounting Question 14 Solution
