From the following particulars of Raj Chand, prepare the Trading Account for the year ending on Dec 31, 20…..

Rs.

Rs.

Opening stock

60,000

Manager’s salary (office)

1,20,000

purchase

5,00,000

Manager’s salary (factory)

1,25,000

Purchase returns

10,000

Fuel, gas, water

30,000

Sales

11,00,000

Custom duty

10,000

Sales return

20,000

Dock dues

1,500

Clearing charges

4,000

Rent (office)

12,000

Carriage on sales

7,700

Rent (factory)

20,000

Royalty

5,000

Wages (Productivity)

1,60,000

Factory light and power

25,000

Carriage and freight

12,000

Office insurance

19,000

Salary of foreman

1,48,000

Octroi

2,500

Stock at the end

3,40,000

Factory insurance

17,500

General insurance

67,500