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nas PEIise SWC UEES, , TRADING COUNT, , AA LO F, ements ace, , , , "— Purchases, , Less - Purchases Returns, ~~ Direct Expenses, ~ Carriage Inw, ~ Wages, ~ Wages and Salaries, -- Fueland Power, , _—~ Manufacturing or P ion, , enses §, ~- Coal, Water and Gas, ~ Motive Power, ~ Factory Lighting, , — Octroi, , ~~ Import Duty, , ~- Custom Duty, , “~ Excise Duty, , ~~ Consumable Stores, , ~ Foreman/ Works A, | Mypacer'a, ~~ Factory Rent, Rates and Taxes, , ~~ Royalty on Manufactured Goods, * Gross Profit o/d, , * Bleed TT a, , Less : Sales Returns, Closing Stock, Gross Loss c/d*, , nen, Gross Profit or Gross Loss, , mein too a, , , , ; ’urchases A/c, y for the year en arch,2007 +5 | re tee, ; : lo Opening Stock, Particulars Particulars Amoun ty For adjust ment of clos;, ns » ee Rs Closing Stock A/c, To _ Opening Stock By Sales, , To Purchases A/c, Pies to these adjustment, Purttiases Ave is Sliown on tt, , balance) appears as an asset ir, , 1) Goods distributed «, Advertisement account which |, ' Goods distributed, , made by the firm, the followin, , Charity Account, fo Purchases Acct, , (Goods distributed as che, , : (C harity Account will be debite, , : 3. Direct Expenses.Th, , become ready for salejand/Aare, expenses are given below, , ) Wages (or Wages &, em them more saleable, t, butother wages (indirect) sh, whether the wages are direc’, debit side of Trading Accou!, constructing a building or mé, amount of wages. 29a US, , Ui) Carriage, Cartage |, taken to the debit side of Ti, should be capitalised by debi, , Do i oe, > ae eee