llarks M ar ke

T ra d e d e b .to rs B ccounta

, Balance b/t 25 6 0 0 Bank '548 t00

I SeLes 54.r 8 4 0 Balance c/f L9 340
567 4 4 0 567 440
EG'EEE=

Rent and ratea account

I B alanc e b/t r 624O P rof J-t and l oss. 109 670

I '
B ank 109 300 t B al anee c/f 5 870
I 1q s40 11 5 5 4 0
Etsr---- E E E E I -'

T ra d e c re d L to rs account

I Bank 218 5 1 0 ' Balance C/f 2L 450

I Balance b/f 23 1 5 0 Purchases 220 2rO

!::_222 24t 660

EE=EE=E

credl-tors accoun t

, Bank 30 6 0 0 B al ance c/f 2 760

I Balance b/f r 490 P rofl t and l oss 29 330
32 0 9 0 32 090
E'- E=E
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 88 cn Accrs (r'ls) P.13

!.
RESTRICTED
ruHtIJC{+
/
QUESTTON
.10 Marke
Mr Mo
Trading and proflt and loss accounE
for the year ended 3l March 198B

rt
1'

srLel 54L 840

Cosi of sal-es:
Stoek at I Aprtl 1987 32 O70 ,
Purchasee 220 zLO ,
,
' Less: ,DrawJ-ngs ' L 270 ,
2IB gt+O
z5T-mT
Stock at 31 March'1988 36 430
214 5BO
Gross profl-t 327 260
Expenses:
Wages 124 200 I
Rent and rateg lo9 670 ,
DeprecJ-atl-on '7500 ,
General expenses 29 33A I
270 700
Net proflg, transferred to capitpl account 56 560

Balance sheet as at 3l,M-arch 19BB

FLxed assets
s- $

Furniture and fLttlngs 75 000

Less: Prov l-slon for deprecLation I 37 500
57-500
Current assets
Stock-Ln-trade 36 430
Trade debtors t9 340
Prepaymente 5 870
Bank 68 580
Tfr-zDr,
Less current liBbilltles
Trade credLtors 23 150
Accrued expenses I 490
24 640 1 0 5 5 80

:1:-:::
Capltal account
Balance at 1 Aprtl- 1987 93 390 ,
Add: Capital l-ntroduced r 52 7 00 ,
ProfLt for the year s6 560 ,
202 6 50
Less: DrawLngs ($58 300 + $f270) 59 570 I
-_-.i-
1 4 3 0 80
EEE=+==

P re senta t l -on I
(r2)

RESTRICTHN
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