தலா

(b)

Prepare Kochi Branch Account to find out the profit at Branch. Also prepare Branch
Debtors Account. Show the entries in Profit and Loss Account and Balance Sheet as on

Discount allowed to debtors
Bad debts written off

Remittance to branch for expenses

Stock at branch 00 81.12.2015
Branch debtors on 31.12.2015

Value of furniture on 31.12.2015

31.12.2015.

Hotel Taste Buds had two departments; Room service and Restaurant. Following is the

Trial Balance of the hotel :

Income from Room Service

Income from Restaurant

Provisions

Stock of provision in the beginming
Cash in hand and at bank

Capital

Customers debit balance

Suppliers’ accounts

Building (1/10% is used for Restaurant)
Provision for depreciation on buildings
Furniture and equipments

The servants in the Room Service Department had occupied a room worth Rs. 120
and took meals worth Rs. 60. Similarly Servants in the Restaurant Department

Wages are charged in the proportion of 1/2 to the Room service department, ‏ح174‎
‎to restaurant department and remaining to the general profit and loss account.

1,000
500
7,000
40,000
10,500
6,400

46,000
32,000
15,500
1,020
10,000
2,20,000
800
9,800
2,10,000
24,000
60,000
27,410
1,180
200
400
1,600
6,000

8,82,830 0

General Expenses

Interest

Interest accrued

Income tax

Life insurance premium

Wages
Additional Info :
छ)

had occupied a room worth Rs. 150 and took meals worth 128. 90.

ல்‌
(iii) Increase provision for depreciation on building 10 15. 80,000.
6५)

A sum of Rs. 800 representing accommodation Rs. 240 and meals Rs. 560 to be

charged to proprietor of the hotel.

Prepare Final Accounts for the year ending 31% March 2015.

b

107/2016