This document contains accounting records for a trading company from January 1st to February 13th. It includes information on the company's creditors account, trading account, and profit and loss statement. The trading account shows that opening stock was Rs. 13,000, purchases were Rs. 11,800, gross sales were Rs. 13,500, and closing stock was Rs. 14,000, resulting in a gross profit of Rs. 2,700.

1. Problem on Loss of Stock # IV

3. Memorandum Trading Account
1.1.2015 to 13.2.2015
Total Creditors Account
1.1.2015 to 13.2.2015
Particulars Amount Particulars Amount
To Balance b/d 2000 By Cash 12000
To Credit Sales 14200 By Sales Return 700
By Balance c/d 3500
16200 16200
Particulars Amount Particulars Amount
To Cash 11000 By Balance b/d 1200
To Purchase Return 300 By Credit Purchases 12100
To Balance c/d 2000
13300 13300
Particulars Amount Particulars Amount
To Opening Stock 13000 By Sales
(14200 -700)
13500
To Purchases
(12100 -300)
11800 By Closing Stock
(Bal. Fig.)
14000
To Gross Profit
(20% on 13500)
2700
27500 27500