Submitted to:
Dr. Samir Kumar Sheel
Associate Professor
Department of Marketing
University of Dhaka
Submitted by:
Mohammad Saaif-Al-Islam
ID no. 40713059
Dept. of Marketing (EMBA)
University of Dhaka
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 01 Mr. Zahid's Capital 35,000
A/C Jan 05 Machinery A/C 5,000
43,500 43,500
====== ======
Jan 31 Balance b/d 34,300
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 08 Mr.Hasan A/C 5,000
8,000 8,000
====== ======
Jan 31 Balance b/d 8,000
Mr. Zahid Limited, Dhaka
Mr. Zahid’s Capital A/C
For the Month of January 2003
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 01 Balance c/d 35,000 Jan 01 Cash A/C 35,000
35,000 35,000
====== ======
Jan 31 Balance b/d 35,000
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 05 Cash A/C 5,000 Jan 05 Balance c/d 5,000
5,000 5,000
====== ======
Jan 31 Balance b/d 5,000
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 08 Purchase A/C 5,000
Jan 15 Purchase Return A/C 100
5,000 5,000
====== ======
Jan 31 Balance b/d 4,900
Mr. Zahid Limited, Dhaka
Purchase Return A/C
For the Month of January 2003
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 15 Balance c/d 100 Jan 15 Mr. Hasan A/C 100
100 100
====== ======
Jan 31 Balance b/d 100
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 20 Cash A/C 3,500
Jan 22 Balance c/d 9,500 Jan 22 Mr. Shamim A/C 6,000
9,500 9,500
====== ======
Jan 31 Balance b/d 9,500
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 22 Sales A/C 6,000
Jan 25 Sales Return A/C 1,600
Jan 25 Balance c/d 4,400
6,000 6,000
====== ======
Jan 31 Balance b/d 4,400
Mr. Zahid Limited, Dhaka
Sales return A/C
For the Month of January 2003
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 25 Mr. Shamim A/C 1,600 Jan 25 Balance c/d 1,600
1,600 1,600
====== ======
Jan 31 Balance b/d 1,600
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 27 Balance c/d 5,000 Jan 27 Cash A/C 5,000
5,000 5,000
====== ======
Jan 31 Balance b/d 5,000
Debit Credit
Date Particulars J.R. TK. Date Particulars J.R. TK.
2003 To 2003 By
Jan 30 Cash A/C 1,200 Jan 30 Balance c/d 1,200
1,200 1,200
====== ======
Jan 31 Balance b/d 1,200
MR. Zahid Ltd. Dhaka
Trial Balance
As on 31st January 2003
Debit Credit
Particulars Tk Amount Particulars Tk Amount
(Tk.) (Tk.)
To By
Wages : 18,720/-
Debit Credit
Particulars Tk Amount Particulars Tk Amount
(Tk.) (Tk.)
To By
2,500/
Salary : - Gross profit 24,280/-
Add : outstanding 2,100/- (Transferred from
Less : paid in advance 4,600/- Trading A/C)
Advertising 4,000/-
1,650/-
Capital 90,000/-
Add : New capital Closing stock 21,000/-
Less : Drawings 12,480/-
Add : Net profit 13,265/- Expenses paid in
90,785/- advance :
Wages
Suspense 33,920/- Rent
Interest on loan
Prepaid on insurance 105/-
Fixed Assets :
Land & buildings 20,000/-
Less : Deprecations - 1,500/- 18,500/-
Machinery
Less : Deprecations
Furniture 2,000/-
Less : Deprecations 150/- 1,850/-
_________ _________
Total : 1,41,095/- 1,41,095/-
Solution: 06 –
Trading A/C, Profit loss A/C, Balance Sheet of Tridhara
trading:
Debit Credit
Particulars Tk Amount Particulars Tk Amount
(TK.) (TK.)
To By
Opening Stock 50,000/- Sales : 260000/-
Less : return inwards 2,000/- 2,58,000/-
Purchase : 125000/-
Less : returns outwards 1200/-
Less: Furniture 2000/- Closing Stock 62,000/-
1,21,800/-
Wages :
Add : due/ outstanding 15,000/-
Less : advance 3.000/-
18,000/-
Gross Profit
(Transferred to P/L A/C)
1,27,800/-
________ ________
3,20,000/- 3,20,000/-
Tridhara Trading Dhaka.
Profit & Loss Account
For the year ended 31st December 2004
Debit Credit
Particulars Tk Amount( Particulars Tk Amount
TK.) (TK.)
To 10,000/ By
Salary : - Gross profit
Add : outstanding 2,000/- (Transferred from 1,27,800/-
Less : paid in advance 12,000/- Trading A/C)
Discount 300/-
Commission 5425/-
_________ _________
Total : 2,09,900/- 2,09,900/-