From the following Trial Balance of M/s. Vinod and Sons as on 31st March 2010, prepare
Trading and Profit & Loss Account and Balance Sheet. 15
Particulars Amount Particulars Amount
Cash at Bank 6,000 Capital 50,000
Cash in hand 900 Sales 1,77,000
Advertisement 2,000 Creditors 25,000
Rent, Rates and Taxes 10,000 Rent Received 525
Carriage on sales 1,200 Purchase Returns 750
Carriage on purchase 750
Manufacturing wages 10,000
Salaries 6,000
Sundry debtors 45,000
Bank charges 75
Discount 350
Opening stock 30,000
Returns 1,000
Purchases 60,000
Plant and machinery 60,000
Loan to Ram 20,000
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