Matching concept

1. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Matching concept
MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam

2. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Matching Concept

3. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Example:
10,000 Units Purchased @ Re1.
7,000 Units Sold @ Re1.50
What is the Profit?

4. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Exercise
Purchases Rs. 1,10,000,Return Outward Rs.10,000. Goods given away as charity
Rs.1,500. Goods distributed as sample Rs 1000 What is the amount of net purchases?.
(a) Rs. 1,00,000
(b) Rs. 1,17,500
(c) Rs.1,10,000
(d) Rs.97,500

5. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Exercise
Purchases Rs. 1,10,000,Return Outward Rs.10,000. Goods given away as charity
Rs.1,500. Goods distributed as sample Rs 1000 What is the amount of net purchases?.
(a) Rs. 1,00,000
(b) Rs. 1,17,500
(c) Rs.1,10,000
(d) Rs.97,500

6. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
Format of Trading Account
Particulars Amt ₹ Amt
₹
Particulars Amt ₹ Amt ₹
To opening stock xxxx By Sales xxx
To Purchases XXX Less: Return Inward xxx xxx
Less: Goods given as
sample
(xxx) By Goods lost by fire xxx
Less: Purchase return (xxx) xxx By Closing Stock xxx
To Direct costs xxx
To Gross Profit xxx
xxx xxx

7. MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam
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MeraSkill.com Online preparation for CA CPT,CS & CMA Foundation exam