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Problems, prepare crop account from the following information, , , , , i) Opening Stock a) Rice 1,00,000, b) Seeds 20,000, c) Fertilizers 30,000, , i) Closing Stock a) Rice 1,80,000, b) Seeds 15,000, , c) Fertilizers 20,000, , ii) Purchases a) Seeds 12,000, b) Fertilizers 18,000, , iv) Wages a) In Cash 1,20,000, b) In kind (Rice) 80,000, , v) Sale of Rice 8,00,000, 48,000, , vi) Rice consumed by properetor, , , , , , , , vi) Rice destroyed by Rodents 24,000, , - vii) Depreciation on farm equipments 20,000, , P (RCU 2019), , Crop Account, , Particulars Amount | Particulars Amount, 10 Opening Stocks By Sales 800000, Had 100000 By Drawing 48000, a ee 20000 (used by proprietor), --Fertiizers — 30000 150000 | Bywages (Paid in kind) 80000

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a eee ay a :, By Destroyed Rodents way, , , , , To Purchases 00 ie, Seni 12000 30000 | By Closing Stock, vine seadl 180009, , " rs sh 420000 igone, In ed 80000 200000 | Fertilizers 20000, In Kin, , To ae on Equipments oid, , To Net Profit ree, , , , ———, , 2, Prepare crop account from the following information :, j a) Opening stock :, , , , , , Wheat 1,00,000, Seeds 20,000, Fertilizers 30,000, , b) Closing Stock :, Wheat 1,60,000, Seeds 15,000, Fertilizers 20,000, c) Purchases :, Seeds 12,000, Fertilizers 18,000, d) Wages :, In cash 1,80,000, In kind (Wheat) 20,000, e) Sales : Wheat 8,00,000, f) Wheat consumed by the proprietor 5,000, 9 oe destroyed by Rodents 8,000, epreciati i, Ans : Net dh = dcen a sae ments aoe, Crop Account, To Opening Stock, west 0000 By Sales ie, To oo #0000 "50000 (ined By apis 5000, Seeds 12000 By Wages (Kind) 0, ne Fertilisers 18000 30000 By Destroyed Rodents 800!, ges; Cash 180000 Y Closing stock, To Net ea = ae onde bi, 1028000 Fertilisers 20000 19600), , , , (RCU 2018), , 20000

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5. Prepare crop account from the following information :, , a), , c), qd), e), , f), g), , Ans : Crop Account Total Rs. 500000 Net pro, , Rs., , i tock, aa ‘i 50000, Sarde 10000, Fertilisers 15000, Closing stock, Wheat 80000, Seeds 7800, Fertilisers 10000, Purchases, Seeds 6000, Fertilisers 9000, Salary and wages 100000, Sales, Wheat 400000, Wheat consumed by the Proprietor 2500, Depreciation. On farm equipments 10000, , fit Rs.300000, , (RCU 2014)

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—, , 7, Prepare crop account from the following information :, , a), , salen, , Opening stock, , Ree 400000, aes 20000, Fertilisers 30000, Closing stock, , Bins 480000, Seeds 15000, Fertilisers 20000, Purchases, , Seeds 12000, Fertilisers 48000, Wages, , In Cash 120000, In kind (Rice) 80000, Sale of Rice, , Rice consumed by the proprietor, , Rice destroyed by rodents, Dep. On farm equipments, , Rs., , 150000, , 215000, , 30000, , 200000, 800000, 48000, 24000, 20000, (RCU 2011)

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From the following information, , prepare the cattle account for the yea,, ended 31-3-2020., , Particulars Nos Amount, Opening stock Cattle 200 200000, Cattle food 30000, Closing stock Cattle 500 300000, Cattle food 40000, Purchases cattle food 50000, Purchases of Cattle, , during the year 700 250000, Sales of cattle during the year, , 300 250000, Sales (total) of slaughtered Cattle 100 50000, Sales of carcasses 20 10000, , Out of the claves born during the, , ing etc., Slaughter house expenses amounted to a wages for rearing, Rs.6000 charge depreciations Rs.5000 i, Solution : and surance Rs.2000., Calculation of Calves born, , Number of calves sold during the year, Add sales slaughtered cattle, , 300, Add sales of carcasses 100, Add closing stock of cattle 20, , 500