Consider the following trial balance of a trading company. Prepare the Trading and Profit and Loss Account and Balance Sheet for the year ended 30th Chaitra.

ट्रेडिङ खाताले व्यवसायको सकल नाफा वा नोक्सान देखाउँछ। यसमा प्रत्यक्ष खर्च र आम्दानीहरू समावेश हुन्छन्।

$$\begin{array}{|l|r|l|r|} \hline \textbf{विवरण (Particulars)} & \textbf{रकम (Rs.)} & \textbf{विवरण (Particulars)} & \textbf{रकम (Rs.)} \\ \hline To Opening Stock & 30,000 & By Sales & 150,000 \\ To Purchases & 120,000 & Less: Sales Return & 10,000 \\ \quad Less: Purchase Return & 20,000 & \quad \textbf{Net Sales} & 140,000 \\ \quad \textbf{Net Purchases} & 100,000 & By Closing Stock & 40,000 \\ To Gross Profit c/d & 50,000 & & \\ \hline \textbf{कुल (Total)} & \textbf{180,000} & \textbf{कुल (Total)} & \textbf{180,000} \\ \hline \end{array}$$

ट्रेडिङ खाता अनुसार, सकल नाफा (Gross Profit) Rs. 50,000 छ।

नाफा नोक्सान खाताले व्यवसायको खुद नाफा वा नोक्सान देखाउँछ। यसमा सकल नाफा र सबै अप्रत्यक्ष खर्च तथा आम्दानीहरू समावेश हुन्छन्।

$$\begin{array}{|l|r|l|r|} \hline \textbf{विवरण (Particulars)} & \textbf{रकम (Rs.)} & \textbf{विवरण (Particulars)} & \textbf{रकम (Rs.)} \\ \hline To Bad Debts & 5,000 & By Gross Profit b/d & 50,000 \\ To Salaries & 25,000 & By Commission Received & 16,500 \\ \quad Add: Outstanding Salaries & 5,000 & By Advance Income Earned & 4,000 \\ \quad \textbf{Total Salaries} & 30,000 & By Accrued Interest on Investment & 2,500 \\ To Insurance Expense & 4,000 & & \\ To Rent & 4,000 & & \\ To Net Profit & 30,000 & & \\ \hline \textbf{कुल (Total)} & \textbf{73,000} & \textbf{कुल (Total)} & \textbf{73,000} \\ \hline \end{array}$$

नाफा नोक्सान खाता अनुसार, खुद नाफा (Net Profit) Rs. 30,000 छ।

अन्तिम उत्तरहरू:

• a) ट्रेडिङ खाताको सकल नाफा (Gross Profit): $\boxed{\text{Rs. 50,000}}$
• b) नाफा नोक्सान खाताको खुद नाफा (Net Profit): $\boxed{\text{Rs. 30,000}}$