Prepare a Trading Account of Shri Rajesh for the year ending 31st March,2015 from the following particulars:
| Particulars | Amount |
| Stock of goods on 01-04-2014 | 2,50,000 |
| Stock of goods on 31-03-2015 | 4,75,000 |
| Purchases | |
| Cash | 3,70,000 |
| Credit | 8,25,000 |
| Sales | |
| Cash | 5,10,000 |
| Credit | 11,50,000 |
| Cost of goods sent on consignment | 10,000 |
| Returns to suppliers | 25,000 |
| Returns by customers | 20,000 |
| Goods withdrawn by Shri Rajesh for personal use | 21,000 |
| Goods distributed as free samples during the year | 4,000 |
| Duty and clearing charges | 55,000 |
Trading Account of Rajesh Kumarf
or the year ended 31st March, 2015
or the year ended 31st March, 2015
| Particulars | Amount | Particulars | Amount | ||
| To Opening Stock | 2,50,000 | By Sales | |||
| To Purchase | Cash | 5,10,000 | |||
| Cash | 3,70,000 | Credit | 11,50,000 | ||
| Credit | 8,25,000 | 16,60,000 | |||
| 11,95,000 | Less: Returns by customer | 20,000 | 16,40,000 | ||
| Less: | By Closing Stock | 4,75,000 | |||
| Returns | 25,000 | ||||
| Goods for personal use | 21,000 | ||||
| Goods use for samples | 4,000 | ||||
| Goods sent on consignment | 10,000 | 11,35,000 | |||
| To Duty and Clearing Charges | 55,000 | ||||
| To Gross Profit c/d | 6,75,000 | ||||
| 21,15,000 | 21,15,000 |
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