Question
List any four features of NEFT

Answer

self

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The following is the trial balance of Miss H. Seattle as on 31st December, 2022.
Debit (₹)Credit (₹)
Salaries5,500
Wages33,000
Returns Accounted10,0008,000
Carriage Inwards12,000
Carriage Outwards10,000
Rent3,300
Insurance7,000
Stock on (1/1/2022)15,000
Rates and Taxes2,700
Power and Fuel8,000
Plant and Machinery1,00,000
Furniture and Fixtures10,000
Purchases1,20,000
Sales2,05,000
Investments (long-term basis)80,000
Income from Investments10,000
Commission Receipts12,000
Discount to Customers and from Creditors4,0006,000
Bad Debts Written off2,000
Cash in Bank25,000
Cash in Hand500
Capital2,20,000
Debtors' and Creditors' Personal Accounts52,00039,000
5,00,0005,00,000
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(i) Closing stock is evaluated at the lower market price 42,000 ignoring the cost price, which is higher by ₹4,000.
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Trial Balance as on 31.3.2023 of Ms. Counsel.
Debit (₹)Credit (₹)
Purchases and Sales2,40,0004,15,000
Wages & Factory Supervisor's Remuneration35,000
Building1,80,000
Machinery & Equipment4,75,000
Commission2,8001,600
Freehold Land1,00,000
Watch Dogs Squad30,100
Debit Notes & Credit Notes (issued in connection with goods)10,00015,000
Creditors & Debtors60,00045,000
Salaries & Staff Welfare38,000
Bill (drawn to guarantee payment)10,0007,000
Building Repairs15,000
Cash & Bank50,000
Bonus2,500
Discounts3,20014,600
Watch Dogs Upkeep Costs6,600
Accounts of the owner35,0005,95,000
Interest-free Loan1,00,000
General Reserve1,30,000
Opening Stock30,000
13,23,20013,23,200

Compile Final Accounts:
(i) Closing Stock at the cost price is ₹8,000 more than the opening stock - but the ruling market price is ₹35,000 only, on 31.3.2023.
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