final account with answers

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1. From the following Trial Balance of M/s Sonia and Sufi, you are required to prepare Trading Profit and Loss Account for the year ended 31 st December, 2004 and the Balance sheet as on that date. Trial Balance as on 31.12.2004 Particulars Debit (Rs.) Credit (Rs.) Sonia’s Capital Sufi’s capital Sonia’s Drawing Sufi’s Drawing Stock on 1 – 1 – 2004 Bills Receivable Purchases Sales Bills Payable Return In ward Return Outward Plant and Machinery Loose Tools Patents Sundry Debtors Sundry Creditors Cash at Bank Wages Salaries Rent and Taxes Insurance Printing and Stationery Power and Fuel 14, 450 10, 000 2, 00, 000 25, 000 2, 75, 000 5, 000 1, 00, 000 25, 000 25, 000 1, 25, 000 77, 550 19, 000 17, 500 7, 500 3, 000 2, 000 3, 500 1, 80, 000 1, 50, 000 4, 00, 000 60, 000 4, 500 1, 40, 000 9, 34, 500 9, 34, 500 Adjustments: 1. Stock as on 31 st December, 1978 Rs. 1, 30,000 and its market value were Rs. 1, 40,000. 2. Write off Rs. 1000 for bad & Provide for Bad and Doubtful debts at 5% on Sundry Debtors. 3. Goods worth Rs. 1000 were distributed as free samples. 4. Prepaid Insurance Rs. 750. 5. Depreciate Plant and Machinery by 10% p.a. and Patent by 15% p.a. 6. Outstanding expenses Salaries Rs. 2,500 Wages Rs. 1,000 Printing and Stationery Rs. 500. 7. Uninsured goods worth Rs 1200 were lost by fire.

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Final Account With Answers

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Page 1: Final Account With Answers

1. From the following Trial Balance of M/s Sonia and Sufi, you are required to prepare Trading Profit and Loss Account for the year ended 31st December, 2004 and the Balance sheet as on that date.

Trial Balance as on 31.12.2004Particulars Debit

(Rs.)Credit (Rs.)

Sonia’s Capital Sufi’s capital Sonia’s DrawingSufi’s DrawingStock on 1 – 1 – 2004 Bills ReceivablePurchasesSalesBills PayableReturn In wardReturn OutwardPlant and MachineryLoose ToolsPatentsSundry DebtorsSundry CreditorsCash at BankWagesSalariesRent and TaxesInsurancePrinting and StationeryPower and Fuel

14, 45010, 000

2, 00, 000

25, 0002, 75,

000

5, 000

1, 00, 000

25, 00025, 000

1, 25, 000

77, 55019, 00017, 500

7, 5003, 0002, 0003, 500

1, 80, 0001, 50, 000

4, 00, 00060, 000

4, 500

1, 40, 000

9, 34, 500

9, 34, 500

Adjustments: 1. Stock as on 31st December, 1978 Rs. 1, 30,000 and its market value were Rs. 1, 40,000.2. Write off Rs. 1000 for bad & Provide for Bad and Doubtful debts at 5% on Sundry

Debtors.3. Goods worth Rs. 1000 were distributed as free samples. 4. Prepaid Insurance Rs. 750.5. Depreciate Plant and Machinery by 10% p.a. and Patent by 15% p.a. 6. Outstanding expenses

Salaries Rs. 2,500 Wages Rs. 1,000 Printing and Stationery Rs. 500.

7. Uninsured goods worth Rs 1200 were lost by fire.

2. Misha and Latha are partners sharing profits and losses in the ratio of 2 : 1. From the following Trial Balance prepare Trading and Profit and loss account for the year ending 31st

December, 2004.Trial Balance as on 31.12.2004

Particulars Debit (Rs.)

Credit (Rs.)

Page 2: Final Account With Answers

Stock (1st January)Sundry DebtorsBills payablePurchasesWagesReturns OutwardSalariesOffice ExpensesInsurancePlant & MachinerySundry CreditorsRentSalesReserve for Doubtful DebtsTravelling ExpensesReturns InwardLand and BuildingBills Receivable BankMisha’s capital Latha’s capital

10, 00028, 000

40, 0008, 500

2, 7002, 4461, 300

30, 000

1, 800

1, 4003, 500

44, 8003, 4006, 655

10, 101

2, 500

21, 500

60, 000400

60, 00030, 000

1, 84, 501 1, 84, 501

Adjustments:

1. Closing stock was valued at Rs. 26,500.2. Provide 10% Depreciation on Plant and Machinery.3. Goods worth Rs. 1000 were distributed as free samples. 4. Prepaid Insurance Rs. 300.5. Maintain Reserve for Doubtful debts at 1% of Sundry debtors. 6. Outstanding rent for the current year Rs. 200. 7. Goods worth Rs. 100 were taken over by Latha for her personal use, but no entry is made

in the books.

3. Surya and Abhijeet are in a Partnership firm. The trial Balance of the firm on 31 st December, 2004 was as follows.

Trial Balance as on 31 st December, 2004 Particulars Debit

(Rs.)Credit (Rs.)

Capitals: Surya AbhijeetDrawings: Surya AbhijeetBuildingsPlant and MachineryCash at bankPurchases and SalesReturnsCarriageOpening stock

500200

20, 0006, 000

60047, 500

1, 500350

11, 0006, 000

17, 600

15, 00010, 000

75, 5001, 000

12, 600

Page 3: Final Account With Answers

WagesDebtors & CreditorsSalariesRent and InsurancesPostage and TelegramsBad DebtsDiscounts Reserve for Bad DebtsOutstanding SalariesTrade Expenses

2, 500400200250100

300

50750100

1, 15, 000 1, 15, 000

Adjustments: 1. Partners share Profits and Losses in the ratio of their capitals. 2. Write off Rs. 450 for Bad debts & Reserve for Bad and Doubtful Debts is to be maintained

at 5% on the Debtors. 3. Depreciate Building @ 5% and Machinery @ 10% p.a. 4. Goods worth Rs. 1, 000 were destroyed by fire and the insurance company admitted a

claim for Rs. 800. 5. Stock as on 31st December, 2004 was valued at Rs. 8, 000.6. Goods worth Rs. 1000 were distributed as free samples. 7. Wages outstanding Rs. 1000.

Prepare Trading and Profit & Loss account for the year ended 31st December, 2004 and a Balance sheet as on that date.

4. Agarkar and Dravid are in partnership sharing profit and losses in the ratio of 2: 1 from the following information of Trial balance and adjustments you are required to prepare profit and loss account, trading account and Balance sheet as on 31st march 2003.

Trial Balance as on 31 st December, 2003 Particulars Debit

(Rs.)Credit (Rs.)

Prepaid Insurance InsuranceR.B.D.DDiscountPostage and TelephonesSalariesDebtorsCreditorsWagesOpening StockCarriage Return InwardReturn OutwardPurchase and salesBank Overdraft Plant and MachineryLand and BuildingDrawings:-

4001, 000

4001, 600

28, 00033, 000

12, 00024, 000

5002,800

96, 600

12, 00088, 000

4,000

500

34, 000

4, 6001, 50, 800

60, 400

Page 4: Final Account With Answers

AgarkarDravidCapitals:-AgarkarDravid

2,000

30, 00026, 000

3, 06, 300 3, 06, 300Adjustments:

1. Write off Rs. 1,000 for bad debts and provide for R.B.D.D @ 5% on debtors. 2. Goods worth Rs. 2,000 were distributed as free samples. 3. Closing Stock 31 – 12- 2003 was valued at cost Rs. 28, 000 while its market value

is Rs. 30,000/-.4. Salaries were outstanding Rs. 1,000.5. Depreciate Land and Building @ 5% p.a. and Plant and Machinery @ 10% p.a.6. Goods worth Rs. 3,000 were destroyed by fire, but insurance company admitted

the claim for Rs. 400 only. 7. Dravid had taken goods worth Rs. 1000 for his own use, but no entry is made in

the books.

5. From the following Trial Balance and adjustments you are required to prepare the Trading account, Profit and loss account and Balance sheet as on 31st December, 2004.

Trial Balance as on 31 st December, 2004 Particulars Debit

(Rs.)Credit (Rs.)

Aishwarya’s Capital Revathi’s Capital Aishwarya’s DrawingRevathi’s DrawingStock on 1 – 1 – 2004 Bills ReceivablePurchasesSalesBills PayableReturn In wardReturn OutwardPlant and MachineryLoose ToolsPatentsSundry DebtorsSundry CreditorsCash at BankWagesSalariesRent and TaxesInsurancePrinting and StationeryPower and Fuel

14, 00010, 000

2, 00, 00015, 000

2, 85, 000

15, 000

1, 00, 00025, 50015, 000

1, 25, 000

78,00 019, 00017, 500

7, 0003, 0002, 0003, 800

2, 00, 0001, 30, 000

3, 90, 00070, 000

4, 000

1, 40, 800

9, 34, 800 9, 34, 800

Adjustments

Page 5: Final Account With Answers

1. Stock on 31st December, 2004 is valued at Rs. 50,000 but is market value is Rs. 45,000.

2. Depreciate plant and machinery @ 5% p.a. Patents by 10%.3. Write off Rs. 1,000 for bad debts and provide for R.B.D.D @ 5% on debtors. 4. Insurance were prepaid for Rs. 200.5. Salaries outstanding amounted to Rs. 800.6. Goods worth Rs. 5000 were destroyed by fire. 7. Goods worth Rs. 400 were distributed as free samples.

6. From the following Trial Balance and Adjustments of Kumbhar and Maroti you are required to prepare Trading and Profit and Loss Account for the year ended on 31st

March, 2005 and Balance Sheet as on that date. Trial Balance as on 31st March, 2005

Debit Balance Rs. Credit Balance Rs. Stock (1.4.2004)Salary and WagesCashPurchasesSundry expensesWagesBills ReceivableTravelling ExpensesBad DebtsFactory ExpensesCommissionInvestmentsDebtorsTools and EquipmentsFurnitureGoodwillBuilding

350004200

1000022520

01360012000

60002000300080004000

2000040000

6000120002100050000

SalesDiscountCreditorsBank OverdraftInterest on InvestmentCapitals: Kumbhar Maroti

330000

40002000010000

8000

6000040000

472000

472000

Adjustments 1. Partners share Profits and Losses in the ratio of their capitals. 2. Closing stock is valued at Cost Price Rs. 40,000 and at Market Price Rs. 45,000. 3. Kumbhar has withdrawn goods worth Rs. 1,200 for his own use, but no entry is

made in the books. 4. Uninsured goods worth Rs. 12,000 were lost by fire. 5. Rs. 450 is to be written off as bad debts. 6. Unpaid expenses:

Salary and Wages Rs. 800Rent Rs. 1,200

7. Depreciate building @ 7 ½ % p.a.

7. From the following information you are required to prepare the Trading account, profit and loss account and Balance sheet as on 31st March, 2005.

Trial Balance as on 31 st March, 2005 Particulars Debit

(Rs.)Credit (Rs.)

Page 6: Final Account With Answers

Sachin’s Capital Ganguly’s capital Sachin’s DrawingGanguly’s DrawingStock on 1 – 1 – 2004 Bills ReceivablePurchasesSalesBills PayableReturn In wardReturn OutwardPlant and MachineryLoose ToolsPatentsSundry DebtorsSundry CreditorsCash at BankWagesSalariesRent and TaxesInsurancePrinting and StationeryPower and Fuel

4, 0001, 000

2, 20, 0005, 000

2, 95, 000

5, 000

1, 00, 00024, 00025, 000

1, 25, 000

77, 55019, 00017, 500

7, 9503, 0002, 0003, 500

1, 00, 0002, 30, 000

2, 00, 0001, 60, 000

4, 500

2, 40, 000

9, 34, 500 9, 34, 500

Adjustment1. Stock on 31st March, 2004 is valued at Rs. 30,000 but is market value is Rs.

35,000.2. Depreciate plant and machinery @ 5% p.a. Patents by 20%.3. Insurance were prepaid for Rs. 200.4. Salaries outstanding amounted to Rs. 800.5. Maintain Reserve for Doubtful debts at 10% of Sundry debtors. 6. Goods worth Rs. 5000 were destroyed by fire and the insurance company

admitted a claim for Rs. 3000 only. 7. Sachin has withdrawn goods worth Rs. 500 for his own use, but no entry is passed

in the books.

8. Abhijit, Pawan and Vikram are partners. The following balanced were extracted from the books of a partnership firm as on 31st March, 1999.

Trial Balance As On 31st March, 1999

Debit Balance Rs. Credit Balance Rs. PurchasesDebtorsStock (1st April, 1998)WagesSalariesFurnitureBuildingInsuranceLoan at 5% to Vijay (1st Dec. 98)

165000

60002500020000

80008000

4520035004000

Capital Accounts:AbhijitVikramPawanCurrent Accounts:VikramPawanSalesReserved for Doubtful Debts

240001200030000

20003000

250000

7800

Page 7: Final Account With Answers

Rent and TaxesInvestmentCash in HandBills ReceivableCurrent Account : Abhijit

200010000

882010000

2000

Interest on InvestmentCreditorsBills PayableReturn Outwards

7202500014000

3000

371520

371520

Adjustment1. Closing stock Rs. 13,000.2. Partners are allowed a salary at Rs. 3000 p.a. 3. Rs. 1200 paid during the year as building repairs wrongly debited to building

account. 4. Depreciate furniture at 12% p.a. and Building at 10% p.a. 5. Rs. 1000 due from customer is not recoverable and create R.D.D. at 5% on

debtors. 6. Goods of Rs. 12,000 were destroyed by fire. The insurance company admitted a

claim for Rs. 7,410. 7. Prepare Final Accounts for the year ending 31st March, 1999.

9. Mr. Kale and Mr. Gore were partners sharing profits and losses equally. The Trial Balance of their firm was as under: Prepare Trading and Profit and Loss Account for the year ended on 31st March, 2004 and Balance Sheet as on that date:

Trial Balance as on 31st March, 2004. Debit Balance Rs. Credit Balance Rs.

Opening StockWagesPurchasesInvestmentsPostagePrinting & StationeryCarriage OutwardsInsuranceDebtorsFurnitureBad DebtsCarriage InwardsCash in HandMachinery (Purchased on 1.7.03)Salaries (For 10 months)Sundry ExpensesBills receivable

300009500

5250010000

1000250013003200

350005500120018005400

3200015000

21008500

Capitals:Mr. KaleMr. GoreCurrent Accounts:Mr. KaleMr. GoreBills Payable10% Bank Loan(Taken on 1.10.2003)Bank OverdraftCreditorsSalesR.D.D.Returns Outward

3000060000

210014007500

100006500

2500070500

3000500

216500

216500

Adjustment1. Closing stock was valued at Rs. 61,500.2. Printing and Stationery included Rs. 500 paid for purchase of postal stamps. 3. Depreciate Furniture and Machinery at 10% p.a. 4. 5% interest is to be allowed on capital.

Page 8: Final Account With Answers

5. Of the debtors Rs. 500 were bad and should be written off, and R.D.D. should be maintained at 5%.

6. Goods of Rs. 7,500 were purchased on 30th March, 2004 and included in the closing stock but those purchases were not recorded in the books of accounts.

7. Bills receivable include a dishonoured bill of Rs. 500.

10. From the following Trial Balance of Ramesh and Reshma and given adjustments, prepare final accounts for the year ending 31st March, 2007. Ramesh and Reshma share profits and losses in the ratio of 2:1.

Trial Balance as on 31st March, 2007. Debit Balance Rs. Credit Balance Rs.

Land & BuildingsPlant & MachinerySalariesProductive WagesDelivery Van Office ExpensesPurchasesReturnsBad debtsSundry DebtorsRent (for 10 months)12% InvestmentsStockInsuranceUnproductive WagesAdvertisingFurniture & FixturesPrinting & StationeryPower & fuelPatentCash at BankCash in Hand

250000

150000

4500035000800002600012500

025001000

24000120001800026000

360010004000

380004600

10000150001800027000

Capital A/c.RameshReshmaCurrent A/cRameshReshmaSalesReturnsReserve For Bad debtsSundry CreditorsBills Payable Bank Overdraft 10% p.a. (Taken on 1st Jan 07)Interest on Investments

270000

200000

130001700029000

040006000

640004000020000

1700

925700

925700

Adjustment1. The stock of goods on 31st March, 2007 was valued at Rs. 66,000 at cost while its

market price was Rs. 70,000. 2. Write off Rs. 2,000 as further bad debts and maintain 5% R.D.D. on debtors and

maintain 3% Reserve for discount on debtors and 2% Reserve for discount on Creditors.

3. Depreciate Plant and Machinery by 10%; Delivery Van by 15%; Patent by 20%. Furniture costing Rs. 8,000 sold for Rs. 5000 was wrongly included in sales and remaining furniture & fixtures are valued at Rs. 22,000. [less Rs. 8,000 from furniture, less Rs. 5,000 from sales and record loss on sale of furniture worth Rs. 3,000 in P&L A/c Dr. Side & Depreciation on furniture is Rs. 8,000]

4. Outstanding expenses: Productive Wages Rs. 5400; Salaries Rs. 4500; Insurance premium is paid for the year ended 31st December, 2007.

Page 9: Final Account With Answers

5. Goods worth Rs. 6,500 were distributed as free samples for which no record has been made.

6. Bills Payable includes a dishonoured bill of Rs. 12,000. 7. Sale of goods of Rs. 10,000 was wrongly considered as sale of machinery.

11. Following is the Trial Balance of Kalavati and Lilavati as on 31st March, 2005 who share Profits and Loses to the ratio of 3:2. Interest on capital was allowed at 5% p.a.

Trial Balance as on 31st March, 2005Debit Balance Rs. Credit Balance Rs.

Opening StockSundry DebtorsPurchasesWagesSalariesOffice expensesDiscountRent, Rates & TaxesPlant & MachineryReturn InwardLand & BuildingCash at BankCurrent A/c : KalavatiLilavati

10000

14100

20000

425013501223

650900

15000

17502000

07327

2100600

Return OutwardSundry CreditorsSalesR.B.D.D. A/c.Capital A/c.KalavatiLilavatiLoan at 9% (Taken on 1.10.2004)

12501580

03500

0200

35000

10000

2000

99250

99250

Additional Information1. Closing stock was valued at Rs. 20,500.2. Unpaid wages Rs. 750.3. Outstanding salary Rs. 657.4. Provide depreciation on Plant & Machinery at 10% p.a. and on land &

building at 5% p.a. 5. Write of Rs. 100 as bad debts and provide R.B.D.D. at 5% on debtors. 6. Rent, Rates and Taxes prepaid Rs. 100. 7. Prepare Trading A/c and Profit & Loss A/c for the year ending 31st March,

2005 and a balance sheet as on that date.

12. Given below is the Trial Balance of M/s Radha and Krishna on 31st March, 2004. Partners share profit & losses in the ratio of 3:2 respectively. From the following trial balance and additional information, prepare a Trading & Profit & Loss account for the year ended 31st March, 2004 and a Balance sheet as on that date.

Trial Balance as on 31st March, 2004. Particulars(Debit) Amoun

tParticulars(Credit) Amoun

tPartner's Current A/c Partners Capital AccountRadha 16000 Radha 80000

Page 10: Final Account With Answers

Partner's Drawings Krishna 50000Radha 15000 Partners Current AccountKrishna 10000 Krishna 10000Purchases 12000

0Sales 36500

0Returns 2500 Returns 3500Debtors 65000 Creditors 10000Furniture 50000 RDD 2000Premises 16000

0Provident fund 65000

Bad debts 7500 Interest on P.F. Investment

6000

Discount 5000 Outstanding Salaries & Wages

6500

Provident Fund Contribution

15000 General Reserve 45003

Provident Fund Investment

60000

Salaries & Wages 15003Opening Stock 80000Cash in hand 18000Royalties 4000

643003

643003

Adjustments:

1. The closing stock was valued at marked price Rs. 90,000 which is 20% above cost.

2. Write off bad debts Rs. 1500 and make a provision for doubtful debts @5% on debtors.

3. Provide 2% Reserve for discount on debtors and creditors. 4. Depreciate Furniture @ 15% and Premises @ 20%. 5. Interest on capital is allowed @ 10% p.a. and interest on drawings be charged @

15% p.a. 6. Radha is entitled to receive rent for her premises at Rs. 300 p.m. where business

is carried out and Krishna is to be given 5% commission on ‘Gross Profit’.

13. X, Y & Z are partners in a firm of following terms. a. Y and Z to get salaries of Rs. 10,000 and Rs. 5,000 respectively for the year. b. Interest on Capital and on drawings is to be calculated at 10% p.a. c. They share profits and losses as X – 50%, Y – 30%, Z – 20%.

The Trial Balance of the firm as on 31 st March 1996 was as follows.

Debit Balance Rs. Credit Balance

Rs.

Page 11: Final Account With Answers

FurniturePremisesPlant & MachineryPurchasesOpening StockWorks Manager’s SalaryOffice ExpensesRent & InsuranceLegal FeesDebtors Balance at bankDrawings:XYZ

22,00060,00070,0002,80,00042,00064,00045,20010,5003,50020,60043,700

17,00011,0009,000

Capital A/cXYZCurrent A/cXYZSalesCreditors

80,00050,00030,000

6,00012,00018,0004,65,00037,500

6,98,500

6,98,500

Your are informed that:

1. Stock on 31st march, 1996 is valued at Rs. 36,0002. Outstanding expenses are Works Manager’s salary Rs. 6,000, Rent Rs. 1,0003. Prepaid insurance Rs. 5004. Machinery of Rs. 2,000 is included in Purchases. 5. Depreciate all fixed assets at 10%6. Provide for commission receivable Rs. 2,0007. On 31st March 1996 goods worth Rs. 5,000 were destroyed by fire and insurance

co. Admitted claim for Rs. 2,000. 8. Goods distributed as free samples Rs. 1,000 were not recorded.

14. Following is the Trial Balance of Vinod and Vikas sharing profits and losses equally. Prepare a Trading and Profit & Loss account for the year ending 31st March, 1996 and a Balance Sheet as on that date after considering the adjustment given below.

Trial Balance as on 31st March, 1996

Particulars(Debit) Amount

Particulars(Credit)

Amount

Page 12: Final Account With Answers

Stock (1-4-1995)PurchasesReturns InwardsCarriageMotive PowerWagesTrade ExpensesSundry DebtorsSalariesInsurancePostageCommissionPlant & MachineryFurnitureAdvertisingOffice Rent (10 months)DrawingsVinodVikasBuildingCash in Hand

44000170000

1000040006000

560004000

7200038000

240036005000

6000016000

800010000

140006000

240003000

Capital A/cVinodVikasSalesCreditorsCommissionBank Loan

8000080000

32000040000

400032000

556000 556000Adjustments

1. Stock on 31.3.1996 was valued at cost price Rs. 80,000 and market price Rs. 72,000. 2. Depreciate Plant & Machinery and Building at 20% and 10% respectively. 3. Insurance has been paid for one year ending 31.6.1996. 4. Goods withdrawn by Vinod amounting to Rs. 10,000 during the year were not recorded in

the books. 5. Bad debts were Rs. 2000 and an R.D.D. is to be created at 5% on debtors. 6. Goods of Rs. 6000 were purchased on 30.3.1996 and also included in the closing stock,

but the purchase was not recorded in the books of account.

15. From the following Trial Balance of Somnath and Ambadas being equal partners, you are required to prepare Trading and Profit & Loss A/c for the year ended 31st March, 1996 and Balance Sheet as on that date after taking into consideration the additional information.

Trial Balance as on 31st March, 1996

Particulars(Debit) Amount

Particulars(Credit) Amount

Opening StockDrawings:SomnathAmbadasInsuranceSalaries and WagesCarriagePurchaseBills ReceivableRentDebtorsReturnsMachineryTravelling Expenses

60000

10001500

60045002500

65000600

350018000

100012000

3000

Capital A/cSomnathAmbadasReserve FundSalesBills PayableCreditorsReserve for Bad and Doubtful DebtsReturns

220001800021600

1300001000

16000800500

Page 13: Final Account With Answers

Cash at BankBuildingOffice ExpensesAdvertisement (for 3 years)

100030000

27003000

209900 209900

Adjustments:

1. Closing stock: cost Rs. 25,000 and market price Rs. 30,000.2. Allow interest on capital at 10% p.a. 3. Prepaid insurance Rs. 50. 4. Provide for R.B.D.D. at 5% on debtors. 5. Uninsured goods costing Rs. 3000 were destroyed by fire. 6. Outstanding expenses: Salaries Rs. 1000; Rent Rs. 500. 7. Provide depreciation on Machinery at 20%; Building 2 ½ %.

16. Pradeep and Prashant are partners sharing profits and losses in equal ratio. From the following Trial Balance you are required to prepare Trading and Profit & Loss account for the year ended 31st March, 1998 and Balance Sheet as on that date after taking into consideration the additional information.

Trial Balance as on 31st March, 1998

Particulars(Debit) Amount

Particulars(Credit) Amount

Land and BuildingPlant(Addition on 1st Jan. 98, Rs. 3,000)DrawingsPradeep PrashantOpening StockWagesPurchasesCarriageOffice ExpensesRent, Rates and TaxesInsuranceMotor vanSalariesBad debtsCustomers AccountCash at Bank

445009750

30002000

260005000

34500700

22701750

48020000

1750950

14600250

CapitalsPradeepPrashantSalesSuppliers AccountReserve for Doubtful DebtsOutstanding Expenses

600004000057000

9500500

500

167500

167500

Additional Information:

1. Closing stock on 31st March, 1998 was at cost Rs. 40,000 and Market price Rs. 50,000. 2. Provide 10% p.a. interest on Capital. 3. Charge interest on drawings: Pradeep Rs. 100 and Prashant Rs. 150. 4. Depreciate plant at 10% p.a. 5. Prashant’s withdrawal of goods worth Rs. 1,000 for personal use but not recorded in

the books.

Page 14: Final Account With Answers

17. Given below is the Trial Balance of Sagar and Sindhu who are partners sharing profits and losses in equal ratio. You are required to prepare a Trading and Profits and Losses in equal ratio. You are required to prepare a Trading and Profit & Loss A/c for the year ended 31st March, 2006 and a balance sheet as on that date after taking into account the given adjustments.

Trial Balance as on 31st March, 2006. Particulars(Debit) Amount Particulars(Credit) Amount

PurchasesPatent RightsBuildingsOpening sockPrinting & StationerySundry DebtorsWages & SalariesPartner’s DrawingsSagarSindhuAudit FeesSundry ExpensesFurniture & Fixtures10% Investments (Purchased on 1st Oct. 2005)Conveyance ExpensesCashProvident Fund contributionCarriage InwardsTrade ExpensesGoodwillMachineryShop FittingsBad DebtsBills Receivable

980004000

10000015000

17503500011000

45006500

70035008000

1000020004000

80013002700

200002000018000

2509000

CapitalsSagarSindhuProvident FundCreditorsBank LoanSalesReserve for Doubtful DebtsPurchases ReturnsGeneral ReserveCommissionBills Payable

3000040000170004500042000

16325062503500

100009000

10000

376000

376000

Adjustments1. The closing stock at the end of the year was valued at market price Rs. 1,44,000 which is

20% above cost. 2. Commission includes Rs. 1,400 received in advance. 3. Goods worth Rs. 15,000 were sold on 30th March 2006, but not yet recorded in the books

of accounts. 4. 1/6th shop fittings and 20% of goodwill were to be written of. The provision for Bad debts

was to be maintained @ 5% on debtors. 5. Provide interest on Partners’ capital @ 10% p.a. and charge interest on drawings @ 12%

p.a. 6. Sagar is allowed a commission @ 2% on Gross profit. 7. Machinery and Buildings were to be depreciated at 15% and 205 respectively. Patent

Rights and Furniture and Fixtures were valued at Rs. 2,000 and Rs. 5,000 respectively. 8. Bills Receivable include a dishonoured bill for Rs. 2500. An amount of Rs. 2,000 spent on

repairs on machinery was wrongly included in machinery account.

18. Asha and Nir0sha are the partners sharing profits and losses equally. You are required to prepare the Trading and profit and loss account for the year ended 31st December, 1997 and a Balance sheet as at that date after making the necessary adjustments.

Trial Balance as on 31st December, 1997

Page 15: Final Account With Answers

Debit Balance Amount Credit Balance Amount

BuildingsPlant and MachineryFurnitureSundry DebtorsReturn InwardsDiscountPrinting and StationeryInsurance ChargesBad debtsSalariesPurchasesCash at BankStock ( on 1.1.97)Carriage Inwards Legal ChargesAsha’s Drawings Nirosha’s Drawings

7000060000160002880060002600150016001400

193009800025800200002500

50080006000

Asha’s CapitalNirosha’s Capital Discount ReceivedLoan From VijaySales Sundry CreditorsReserve for Bad DebtsReturn Outward

80000100000

180030500

1200003000020003700

3,68,000

3,68,000

Adjustments:

1. The stock on 31.12.97 was of the value of Rs. 44,000 which is less than its market value by 2,000.

2. On 24th December, 1997 stock of the value of Rs. 6,000 was stolen Insurance company admitted the claim for Rs. 4,000 only and paid the amount on 7th Jan 1998.

3. Goods worth Rs. 4,000 were received on 31st December, 1997 and were included in the closing stock, but purchase invoice was omitted to be entered in the books.

4. The partnership firm distributed goods worth Rs. 1,500 as free samples and Asha withdrew goods worth Rs. 3,000 for personal use, but no record was made of the same in the books.

5. Of the sundry Debtors Rs. 800 were bad debts and should be written off. 6. Make reserve for discount at 5% on debtors and creditors. 7. Depreciation Plant and Machinery by 10% and Furniture by 5%.

19. Following is the Trial balance of a firm as on 31st December, 1997 Trial Balance as at 31 st December, 1997

Debit Balance Amount

Credit Balance Amount

Bank Bills Receivable Sundry DebtorsStock on 31.12.96Purchases(net)Petty cash A/c WagesSalariesRent (for 10 months)Electricity ChargesDrawings – A

2,0008,000

23,00031,000

1,80,0004,000

38,30020,800

1,0002,1806,000

A’s CapitalB’s CapitalBills PayableSundry CreditorsReserve for bad debtsSales

25,00015,000

7,50033,300

6002,90,000

Page 16: Final Account With Answers

Drawings – BBuildingsFurnitureCarriage InwardsDonationsCarriage OutwardsMiscellaneous ExpensesPrinting and StationeryPostage and TelegramFuel and power

4,00034,000

4,0002,0001,0003,5001,5002,3001,4301,390

3,71,400

3,71,400

Adjustments: 1. Wages include Rs. 3,300 paid for the construction of a part of the building. 2. Provide for outstanding rent 3. Depreciation is to be provided on furniture@ 10% and Building @ 5% 4. Bills Receivable and Bills Payable include dishonoured bills for Rs. 2,000 and Rs. 1,500

respectively.5. Bad debts to be written off Rs. 500. Provide reserve for doubtful debts @ 5% on debtors. 6. Petty cash A/c shows the amounts transferred from cash book. Actual petty cash

expenses are Rs. 3,100. You are required to prepare Trading and profit and loss account for the year ended 31st December 1997 and a balance sheet as on that date.

20. From the following Trial Balance of M/s Kale and Gore your are required to prepare Trading and Profit and Loss account for the year ended 31st December, 1997 and the Balance sheet as on that date after taking into account the necessary adjustments. Trial Balance as on 31st December, 1997

Particulars Debit (Rs.)

Credit (Rs.)

Kale’s Capital Gore’s capital Kale’s DrawingGore’s DrawingStock on 1 – 1 – 2004 Bills ReceivablePurchasesSalesBills PayableReturn In wardReturn OutwardPlant and MachineryLoose ToolsPatentsSundry DebtorsSundry CreditorsCash at BankWagesSalaries

14, 45010, 000

2, 00,00025, 000

2, 75, 000

5, 000

1, 00, 00025, 00025, 00055, 000

47, 55019, 00017, 500

7, 5003, 000

1, 80, 0001, 50, 000

4, 00, 00060, 000

4, 500

40, 000

Page 17: Final Account With Answers

Rent and TaxesInsurancePrinting and StationeryPower and Fuel

2, 0003, 500

8, 34, 500 8, 34, 500

Adjustments: 1. Depreciate Plant and Machinery by 5% and Patents by 15%.2. Provide for Bad and Doubtful debts @ 5% on Sundry debtors. 3. Prepaid Insurance Rs. 7504. Outstanding expenses : a. Salaries Rs. 2,500 b. Wages Rs. 1,000 c. Printing and

Stationery Rs. 500. 5. Stock as at 31st December 1997 Rs. 1,30,000. 6. Kale and Gore have taken goods worth Rs. 2,000 and Rs. 3,000 respectively for their

personal use. No entry has been passed in the books.

21. Keshav & Devidas are partners and the Trial Balance and the necessary adjustments of their firm are given below. Trial Balance as at 31st March 1998

Debit Balance Amount

Credit Balance Amount

PurchasesSales returnDebtorsOpening StockWagesSalariesFurniture( Balance as on 1.4.98) Rs. 6750Add: Purchases On 31.2.98 Rs. 700MachinesBad DebtsAdvt. (for 3years w.e.f. 1stOct. 97)InvestmentsInsuranceDrawingsKeshavDevidasCash and Bank Balances

1,25,225

4,25050,20028,78820,16713,677

7,4507,500

31530009,500

320

3,0001,500

27,981

CapitalKeshavDevidasSalesPurchase ReturnsCommissionCreditorsDividend in InvestmentsReserve for Doubtful debtsDevidas Loan

27,00035,0002,05,00

03,230

24521,073

825500

10,000

3,02,873

3,02,873

Adjustments:

1. Closing Stock Rs. 15,000 2. Depreciation on Machines @ 5% and on furniture @ 10% p.a. 3. Deduct Rs. 200 for bad debts and provide 2% R.D.D 4. Interest on capital (Opening Balance) at 5% p.a. but on drawings at 10% p.a.5. Keshav is to get 1% commission on Gross profit and Devidas is to be paid at Rs. 2,000

p.a. as a salary.

Page 18: Final Account With Answers

6. After considering the adjustment, prepare the Trading, Profit and Loss A/c for the year ending 31st March 1998 and a Balance sheet on that date.

22. Pankaj and Bindas are partners sharing profits in the ratio of their capital. Their Trial Balance as on 31.03.1997 is as under.

Trial Balance as on 31.3.1997 is as underDebit Balance Amoun

tCredit Balance Amoun

tLand and BuildingPlant and MachineryPurchasesWagesOpening StockCarriage OutwardSundry DebtorsInterest on LoanPrepaid taxesSalaryCommissionLoss by fireTravelling ExpensesElectricityPankaj’s DrawingsBindas’s DrawingsCash on hand Sales Returns

1,00,000

30,0001,20,00

03,500

10,000400

25,000250200

4,500700

2,0003.400

6502,0003,000

10,0002,000

Pankaj’s CapitalBindas’s CapitalBills PayableCreditorsOutstanding commission10% Loan (taken on 1.7.96)SalesDiscountCommissionReserve for bad debtsGeneral Reserve

30,00050,000

6,00012,000

50010,0002,00,00

01,1004,0003,0001,000

3,17,600

3,17,600

Prepare Trading and Profit and loss A/c for the year ended 31st March 1997 and the Balance sheet as on that date after taking into account the following adjustments.

1. Closing stock cost price Rs. 20,000 and Market price is less than the cost price by 5000.2. Goods distributed as free samples Rs. 1,000.3. Purchase returns of Rs. 2,000 on 30th March, 1997 have not been recorded in the books. 4. Wages included Rs. 1,000 paid for installation of Plant and Machinery. 5. Bills payable include a dishonoured bill of Rs. 1,0006. Depreciate Machinery by 10% and Land & Building by 5% 7. Reserve for Bad debts is to be maintained at 5% on Debtors.

23. Dalal & Raja are partners sharing profit and losses equally. From the following Trial Balance of the firm, prepare Trading a/c Profit and Loss A/c and Balance sheet for the year ending 31.12.1997.

Trial Balance as on 31.12.1997Debit Rs. Credit Rs.

Page 19: Final Account With Answers

Stock PurchasesSales ReturnDebtorsWagesRoyaltiesFurnitureMachineryAdvertisement for 4 yearsSalaryProvident fund contributionProvident fund investmentInsuranceCashDrawings :DalalRaja

20,0001,30,20

0500

20,0006,0001,0005,000

30,0004,0003,000

5002,000

5003,000

3,5001,500

Capital Accounts: DalalRajaCurrent AccountsDalalRajaSalesPurchase ReturnCommission Provident FundInterest on Provident fund investments. Reserve for Doubtful debtsCreditors

15,00015,000

2,0002,000

1,70,500

3,200300

2,000200

50020,000

2,30,700

2,30,700

Adjustments.1. Closing stock: Cost price Rs. 25,000. Market Price Rs. 30,000/- 2. Dalal has taken goods worth Rs. 500 for his personal use. 3. Goods amounting Rs. 3,000 were sold and dispatched on 27.12.1997 but no entry was

made in the sales book. 4. Prepaid insurance Rs. 100.5. Depreciation Furniture by 15%, Machinery by 20% 6. Write off bad debts Rs. 400/- and provide for reserve for doubtful debts at 3% on debtors.

24. Hira and Manik are partners in a firm sharing profits and losses in the ratio of their opening capitals. Below given is their Trial Balance as on 31st March 1998.

Trial Balance as at 31 st March 1998 Debit Rs. Credit Rs. Plant and MachineryOpening StockPurchasesFreehold Land & BuildingCarriage inwardsCarriage outwardsWagesSundry DebtorsSalariesFurnitureTrade ExpensesReturn InwardsAdvt. Suspense A/cDiscountPartner’s Drawings:Hira Manik

50,00030,00080,00085,000

1,7002,500

16,00050,00012,00018,000

6,000950

12,500900

3,0002,000

20,000

SalesDiscountSundry CreditorsBills PayableHira’s Loan A/c Capital A/cHiraManik

2,40,000

2,00020,00010,75050,000

50,00025,000

Page 20: Final Account With Answers

Bills ReceivableInsuranceBad debtsCash at Bank

1,2001,0005,000

3,97,750

3,97,750

You are required to prepare the Trading and Profit and Loss account of the firm for the year ended 31st March 1998 and the Balance sheet as at that date after taking into consideration the following adjustments.

1. Closing stock Rs. 45,0002. Depreciate Plant @10% p.a. and Furniture @20%p.a.3. Appreciate Freehold Land & Building to Rs. 90,000 4. Bad debts reserve to be written off against 2 ½ % on sundry debtors. 5. Advertisement Suspense A/c is to be written off against revenue over five years. 6. Partner’s Drawings are to bear interest @10% p.a. amounts were withdrawn evenly

throughout the year. 7. Annual charge for insurance is Rs. 1,000 the balance represents amount paid in advance8. Hira gave loan @ 10% to the firm on 30th September, 1997.9. Manik was to be allowed a partnership salary of Rs. 250/- p.m.

25. Sridevi & Jayaprada were partners sharing profits and losses in ratio 3/5 & 2/5. Interest on Capital was allowed @ 5% p.a. but interests on drawings were ignored. The following balances of accounts were given on 30.9.1997.

Debit Rs. Credit Rs.Opening Stock Sundry DebtorsPurchasesWagesSalariesOffice ExpensesConveyanceInsurance Plant & MachineryReturn InwardLand & BuildingCash at BankBills ReceivableDrawings : Sridevi Jayaprada

20,00028,20040,000

8,5002,7002,4461,3001,800

30,0003,500

40,0002,654

12,000

4,2001,200

Return OutwardSundry CreditorsSalesReserve for Bad DebtsCapital Account:SrideviJayapradaLoan @ 10% p.a. (Taken on 1.4.97)

2,50031,60070,000

400

70,00020,000

4,000

1,98,500

1,98,500

You are given the following additional information. 1. Closing stock was valued at Rs. 52,000/-2. Wages unpaid was Rs. 2,000/- & outstanding salaries were Rs. 1,600/- 3. Bills Receivable includes a dishonoured bill of Rs. 2,000 4. Write off Rs. 200/- as further bad debts and provide 6% reserve for bad debts on Sundry

debtors. 5. Depreciation Plant & Machinery @ 10% and Land & Building @ 5%6. Goods distributed as free samples amounted to Rs. 2,000 were not recorded. 7. Sridevi was entitled to a salary @ Rs. 500 p.m. and Jayaprada was entitled to a

commission of 5% on Gross profit.

Page 21: Final Account With Answers

8. Carriage inward included Rs. 1, 000 paid for transport charges and octroi on new machinery purchases on 1- 10 – 1996.

26. Prepare Trading and Profit & Loss account for the year ended 31st December, 1996 and Balance sheet as on that date from the following Trial Balance of Kaveri and Narmada

Debit Balance Rs. Credit Balance Rs. Kaveri’s DrawingsNarmada’s Drawings Land & BuildingPlant & MachineryStock(1.1.1996)PurchasesWagesCarriage OutwardCarriage InwardCoalSalaryRent, Rates & TaxesDiscount AllowedCash & Bank BalanceSundry DebtorsPrinting & StationeryBad DebtsAdvertisementSales ReturnFurnitureBills Receivable

4,0004,00021,00

012,60

08,00012,00

05,000

500400

1,2607,500

560300

5,0809,000

460240

1,750400

1,2401,600

Kaveri CapitalNarmada’s CapitalBills PayableCreditorsPurchase ReturnsSales

12,000

20,000

6,79014,60

0500

43,000

96,890

96,890

Adjustments: 1. Closing Stock is valued at Rs. 10,000/- at cost whose market value was Rs. 15,000/-2. Depreciation Land & Building and Plant & Machinery by 10% & Furniture by 5%. 3. Provision for doubtful debts should be maintained at 5% on sundry debtors.4. Kaveri has withdrawn goods for his personal use Rs. 500 for which no entry is passed. 5. Fire occurred in the Godown and goods worth Rs. 5, 000 were destroyed, but Insurance

Company admitted Claim for Rs. 3, 500.6. Salary outstanding Rs. 1,500. 7. Wages outstanding Rs. 1,000 and8. Rates prepaid Rs. 60.

27. Kamesh and Mani are partners sharing profits and losses in equal ratio. From the following Trial Balance you are required to prepare Trading and profit and Loss Account for the year ended 31st December, 2005 and Balance sheet as on that date after taking into consideration the additional information.

Debit Balance Amount Credit Balance Amount

Page 22: Final Account With Answers

Land and BuildingPlant (addition on 1st October, 2005 Rs. 3,000)Drawings:Kamesh ManiOpening StockWagesPurchasesCarriage inwardsOffice expensesRent, Rates and TakesInsuranceMotor Van ( addition on 1st June Rs. 10, 000)SalariesBad debtsDebtorsCash at Bank

44, 5009, 750

3, 0002, 000

26, 0005, 000

34, 500700

2, 2701, 750

48020, 000

1, 750950

14, 600250

CapitalsKamesh ManiSalesSundry CreditorsReserve for Doubtful DebtsOutstanding Expenses

60, 00040, 00057, 000

9, 500500500

1, 67, 500

1, 67, 500

Additional Information:1. Closing stock on 31st December, 2005 was at cist Rs, 40, 000/- and Market price Rs.

50,000/-2. Depreciate Plant at 10% p.a. and Land and Building @ 20% p.a.3. Mani withdrawal of goods worth Rs. 1, 000 for personal use but not recorded in the

books. 4. Depreciate Motor van by 10% p.a. 5. The goods for Rs. 5, 600 purchases and received on 25th December, 2002 were not

recorded in the purchase book.6. Goods worth Rs. 3, 000 were destroyed by fire but insurance company admitted claim for

the full amount. 7. Insurance is paid for the year ended 31st March 2005.

28. From the following Trial Balance of SKY Traders, you are required to Prepare Trading and profit and Loss Account for the year ended 31st March, 2005 and the Balance sheet as on that date.

Trial Balance as on 31 st March 2005 Debit Balance Amount Credit Balance AmountMachineryWagesPurchasesStock ( 1- 4 - 2004 )Carriage inwardsOffice ExpensesLeasehold propertyFurnitureInsuranceBad debtsDiscountRent ( 10 month)Drawing: Maridas Nambirajan Packing expenses

12, 0004, 000

41, 0007, 000

4002, 600

10, 0002, 0002, 000

250350

1, 0004, 0006, 000

2005, 7004, 000

DiscountSalesUnpaid SalariesCapital: Maridas Nambirajan CreditorsBills PayableReturn Outwards

40060, 000

20030, 00015, 000

6, 9004, 300

500

Page 23: Final Account With Answers

Cash at BankSalariesBills receivableSundry debtorsCash in hand

6, 0005, 3003, 5001, 17,

3001, 17,

300Adjustments:

1. Maridas and Nambirajan share profits and losses in the ratio 3: 2.2. On 31st March 2005 Stock was valued at Rs. 11, 000/-3. Rent is payable for two months.4. On 29th March, 2005 goods were sold to a customer on credit for Rs. 2, 000 no entry has

been passed in the books for sale. 5. Machinery to be depreciated at 10% p.a. 6. R.D.D is to be created at 5% on sundry debtors.

29. From the following Trial Balance of Shyam and Sundar, You are required to prepare a Trading and Profit and Loss account for the year ended 31st December, 2002 and Balance sheet as on that date after taking into consideration the additional information. They share profits and losses in their capital ratio.

Trial Balance as on 31 st December, 2002 Particulars Amount

sParticulars Amount

sDrawings:Shyam SundarOpening Stock PurchasesOffice SalariesRoyaltiesTrade ExpensesAdvertisementWages and SalariesCash in HandDebtorsBad Debts InvestmentsMotor VanFurnitureOffice Rent Plant and MachineryFreehold PropertyBills ReceivableDiscount

2, 0001, 000

12, 00080, 000

6, 0002, 0001, 4005, 200

10, 4008, 000

50, 000400

16, 00030, 00010, 000

3, 40024, 00016, 000

4, 0001, 600

Capital Accounts:Shyam SundarCreditorsSalesR.D.DReturn OutwardsBills PayableReserve Fund

40, 00060, 00030, 000

1, 40, 000

1, 0002, 4006, 0004, 000

2, 83, 400

2, 83, 400

Adjustments:1. Closing stock was valued at Rs. 17, 6002. Audit Fee for the year was outstanding Rs. 2, 4003. Create R.D.D at 5% on Debtors.

Page 24: Final Account With Answers

4. The goods for Rs. 5, 600 purchased and received on 25th December, 2002 were not recorded in the purchase book.

5. Depreciate freehold property at 10% and Motor Van at 25%

30. Ram and Sham are partners sharing Profits & Losses in the ratio of 2:3. Their trial balance as on 31st March, 2005 is given below. You are required to prepare Trading A/c and Profit & Loss A/c For the year ending 31st March, 2005 and a Balance sheet as on that date after taking into account the given adjustments.

Trial Balance as on 31st March, 2005Particulars Amount

sParticulars Amount

sPurchasesPatent rightsBuildingsStock(1-4-2004)Printing & StationerySundry DebtorsWages & SalariesAudit FeesSundry ExpensesFurniture10% investment (purchased on 1-10-2004)Cash Provident fund contribution Carriage inwardGeneral expenses

98, 0004, 0001, 00,

00015, 000

1, 75035, 00011, 000

7003, 5008, 000

10, 0004, 000

8001, 3002, 700

Capitals:RamShamProvident FundCreditorsBank LoanSalesReserve for doubtful debtsPurchase Returns.

3000040000

70004500012000

158000250

3500

295750 295750

Adjustments

1. Closing stock is valued at cost Rs. 15, 000 while its market price Rs. 18, 000.2. On 31st December 2004 the stock of stationery was Rs. 500.3. Reserve for bad and doubtful debts at 5% on debtors. 4. Depreciate building at 5% and Patents at 10% 5. Interest on capital is to be allowed @5%. 6. Goods worth Rs. 10, 000 were destroyed by fire. The insurance company admitted a claim

for Rs. 8, 000/-.

Answers1. Sonia & Sufi G.P. = 33200, N.L. = 22200/11100/11100, P.C.A. = 154450/128900, TALLY = 487350.2. MISHA & LATHA , G.P. = 28100, N.P.=14674/*9783/*4891, P.C.A.=69783/34791,TALLY=136375.3. SURYA & ABHIJEET, G.P.=19150,N.P.=12092/7255/4837, P.C.A.=21755/14637, TALLY=50092.4. AGARKAR/DRAVID, G.P.=53500, N.P.=9200/6133/3067, P.C.A.=32133/26067, TALLY = 153600.5. AISHWARYA/REVATHI, G.L.=78400, N.L.=127600/63800/63800, P.C.A.=122200/56200, TALLY=390000. 6. KUMBHAR/MAROTI, G.P.=103000, N.P.=70000/42000/28000, P.C.A.=100800/68000, TALLY=200800.7. SACHIN/GANGULY, G.L.=302500,N.L.=358050/179025/179025, P.C.A.=(DR.)83525, (C.R.)49975, TALLY = 450775. 8. ABHIJIT/PAWAN/VIKRAM, G.P. 68000, N.P.=41687/13896/13896/13895, P.C.A.=14896/19896/18895,

TALLY=158687.9. G.P.=31200, N.L.=5300/2650/2650, P.C.A.=950/1750, TALLY=152700.

Page 25: Final Account With Answers

10. NOT TO BE SOLVED.11. G.P. = 20000, N.P.=9880/5928/3952, P.C.A.=5578/3852, TALLY=73727.12. RADHA/ KRISHNA, G.P = 237000, N.P.=130740/78444/52296, PCA=57919/68396, TALLY= 382618. 13. X/Y/Z, GP1,17,000, NP=10750/5375/3225/2150, PCA=1525/18675/18700, TALLY=243400.14. VINOD /VIKAS, G.P.=106000, N.P.= 17700/8850/8850, P.C.A.=64850/82850, TALLY=227700.15. G.P.=52200, N.P.= 21644/12986/8658, P.C.A.=88286/31068, TALLY = 158754.16. PRADEEP & PRASHANT, G.P.=31800, N.P.= 14600/7300/7300, PCA= 70200/48150, TALLY= 12835017. SAGAR/SINDHU, GP = 173750, NP=129960/64980/64980, PCA=96685/102090, TALLY=324175. 18. ASHA/NIROSHA, G.P.=47700, NP=13800/6900/6900, PCA=75900/100900, TALLY =239600.19. A/B, GP=40610, NP=210/105/105, PCA=19105/11105, TALLY=71210. 20. KALE/GORE, GP=36000, NL=7750/3875/3875, PCA=159675/133125, TALLY=396800.21. .22. PANKAJ/BINDAS, G.P.= 83500, NP=68850/25819/43031, PCA=53818/90031, TALLY=171850. 23. DALAL/RAJA,GP=44500, NP=32772/14386/16386, PCA=14386/16886, TALLY=83272.24. HIRA/MANIK, GP=156350, NP=122350/81567/40783, PCA=128417/66683, TALLY= 278350. 25. SRIDEVI/JAYAPRADA, GP=52200, NP=21644/12986/8658, PCA= 88286/31068, TALLY=158754.26. KAVERI/NARMADA, G.P.= 30940, N.P=12818/6409/6409, PCA=13909/22409, TALLY= 60208.27. KAMESH/MARNI, GP=29200, N.P.=10907/5453/5454, PCA= 62453/42454, TALLY=120867.28. MARIDAS/NAMBIRAJAN, GP=21100, N.P =9335/5601/3734, PCA=31601/12734, TALLY = 55935. 29. SHYAM/SUNDAR, GP=50000, NP=19000/7600/11400, PCA=45600/70400, TALLY=164000. 30. RAM/SHAM, GP=61200, NP=40350/16140/24210, PCA=47640/66210, TALLY= 177850.