Cash – 50000
Machinery – 40000
Furniture – 30000
Sundry debtors – Roshan – 18000
Subhash – 19000
Sundry creditors – Shyam – 15000
Sandeep – 16000
Loan & Liabilities – Shivam – 20000
Mobile- Videocon 10 pcs – 15000/-
Samsung 40 pcs – 14000/-
Oppo 50 pcs – 20000/-
Vivo 25 pcs – 10000/-
Ear Phone- Simple 100 pcs – 50/-
Original 200 pcs – 90/-
Charger- Charger 2 pin 40 pcs – 80/-
Charger 1 pin 70 pcs – 60/-
Charger 5 pin 20 pcs – 150/-
Battery BI 5c battery 50 pcs – 250/-
Samsung galaxy j2 40 pcs – 300/-
Gionee f103 pro 60 pcs – 500/-
Is 1810 mah battery 30 pcs – 900/-
1. Goods sold to Deepak Mobile
Bl 5c battery 50 pcs – 240/-
Vivo 10 pcs – 11500/-
Simple 80 pcs – 80/-
Charger 5 pin 10 pcs – 170/-
2. Goods purchase from Ravikant
Nokia 13 pcs – 7000/-
Gionee f103 pro 10 pcs – 490/-
Charger 1 pin 30 pcs – 65/-
3. Goods Sold to Manish
Is 1810 mah battery 25 pcs – 980/-
Charger 2 pin 40 pcs – 90/-
Oppo 35 pcs – 20100/-
Original 170 pcs – 110/-
Samsung galaxy J2 28 pcs – 320/-
4. Goods purchase from Sohan
Charger 2 pin 18 pcs – 75/-
Samsung 5 pcs – 14000/-
Charger 5 pin 12 pcs – 160/-
Original 24 pcs – 105
Answers:
Working Capital 21,57,611.36 Opening Stock 20,74,900.00
Cash in Hand 50,000.00 Purchase Accounts 1,73,640.00
Sundry Debtors 9,31,360.00 Stock in Hand 13,80,891.36
Sundry Creditors 2,04,640.00 Nett profit 26,711.36
Sales Accounts 8,94,360.00
