Recording of Tr...

Annual white-washing expenditure of Rs. 12,000 is a

While checking the accounts of ABC the following discrepancies were noticed, even though the trial balance was made to balance by putting the difference to suspense A/c.
(a) Sales day book for the month of June $06$ was found overcast by Rs. $7,000$
(b) A credit purchase of Rs. $3,000$ was omitted to be recorded in the days book
(c) Rs. $4,300$ received from A credited A's Rs. $5,300$
(d) Purchase of office equipment worth Rs. $5,000$ included in trading purchases.
From the details what would have been the difference in trial balance which was made to balance by opening suspense A/c.

ABC Ltd. Issued a credit note of Rs. 2,000 to BCD Associates on 26th March 14. This transaction will be recorded in

From the following details calculate the total purchases.
Cash purchases Rs. 35,000
Creditor as on 1-04-09 Rs. 20,000, Purchase returns Rs. 20,000, Payment made to trade creditors Rs. 1,00,000, Creditors balance as on 31-03-10 Rs. 35,000.

If the seller handover the keys of the godown where the goods are kept to the buyer this mode of delivery amounts to __________.

In case the unpaid seller exercise the right of stoppage of goods in transit, the cost of such delivery is borne by ____________.

From the following details calculate the total sales.Cash sales Rs. 25,000. Debtors as on 1-4-13 Rs. 25,000, sales return Rs. 5,000, Payment received from debtors Rs. 60,000, Debtors balance as on 31-3-14 Rs. 40,000

If the unpaid seller is paid proportionate price of a part of goods sold he __________.

ABS Associates issued a debit note of Rs. 4,000 to D & Sons on 21st Match 14. This will be recorded in

Sale of by products is credited to