Depreciation Calculator | Depreciation by Percentage and Months Calculation

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Sun and Moon are Partners in Partnership Firm sharing Profits and Losses equally. You are required to give effects of Adjustments with the help of following information

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Trial Balance as on 31st March, 2019   Debit Balance   Amount   Credit Balance   Amount   Land & Building   40,000  Capital A/c Sun  33,500   Moon  33,500  Furniture  18,000  Current A/c: Sun   6,000  Machinery  40,000  Sundry Creditors  25,000  (Purchased on 01/07/18)    Bank Overdraft   10,000  Goodwill  2,000  Reserve Fund  5,000  Wages  2,000  Provident Fund  5,000  Current A/c: Moon  4,000      8% Debentures  8,000      (Purchased on (01/10/18)        Providend Fund Investment  3,500      Stock of Postal stamps  500        1,18,000     1,18,000               Adjustments:   1. Partners are entitled to get salary 6,000 p.a. in additional to their profit & loss sharing.   2. Depreciation on Land & Building, Furniture & Machinery @10%, 5% and 3% respectively.    3. Interest on Capital 5% p.a.     4. Closing stock 60,743   5. Wages included 1,000 as advance given to workers.   6. Interest due but not paid 800.   7. Total Net Profit amounted to 38,113.           Solutio
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Class 11 Chapter 3 - Journal Entry Solution     Class 11 Chapter 4 - Ledger Accounts   Class 11 Chapter 5 - Subsidiary Book Solution   Class 11 Chapter 6 - Bank Reconciliation Statement     Class 11 Chapter 7 - Depreciation       Class 11 Chapter 8 - Rectification of Errors Solution in Accounting Journal Entry   Class 11 Chapter 9 - Final Account of Proprietary Concern         Maharashtra board Class 11th chapter 3 Journal Entry Solutions
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Amitbhai and Narendrabhai are in Partnership sharing Profits and losses equally. from the following Trail balance and Adjustments given below, 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.

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Trail Balance as on 31st march, 2019. Debit Balance   Amount ₹   Credit Balance    Amount ₹   Plant & Machinery  2,80,000  Capital A/c:         Amitbhai   3,50,000       Narendrabhai  3,00,000  Factory Building  75,000  Sales  1,80,000  Sundry Debtors  28,700  Bills Payable  8,500  Purchases  85,500  Discount  1,200  Bad Debts  500  Creditors  38,500  Sales return  2,200  R.D.D.  2,700  10% Govt. Bond  40,000  Bank Loan  15,000  (Purchased on 1 st Oct 2018)  Import Duty  1,800  Purchases Return  2,000  Legal Charges  2,000      Motive Power  12,000      Warehouse rent  1,800      Cash in Hand   20,000      Cash at Bank  70,000      Advertisement  10,000      (For 2-year, w.e.f 1 st Jan 2019)  Salaries  3,800      Rent  1,500      Drawings:               Amitbhai  2,400         Narendrabhai  3,200  Furniture  1,95,800      Bills receivable  20,700      Free hold Property  41,000        8,97,900     8,97,900  Adjustments :  1. Stock on hand on 31st March 2019 was valued at ₹43,000.
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