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How are the following dealt with while preparing the final accounts for the year ended 31st , 2019? RECEIPTS AND PAYMENTS ACCOUNT (AN EXTRACT) for the year ended 31st March, 2019 Dr. Cr. Receipts ₹ Payments ₹ By Payments for Sports Material 1,40,000 BALANCE SHEET (AN EXTRACT) as at 1st April, 2018 Liabilities ₹ Assets ₹ Creditors for Sports Materials 6,000 Sports Materials 8,000 Additional information :Sports Materials in Hand on 31st March, 2019 – ₹ 22,000.

Answer» How are the following dealt with while preparing the final accounts for the year ended 31st , 2019?











































RECEIPTS AND PAYMENTS ACCOUNT (AN EXTRACT)

for the year ended 31st March, 2019
Dr. Cr.
Receipts Payments




By Payments for Sports Material 1,40,000



















































BALANCE SHEET (AN EXTRACT)

as at 1st April, 2018

Liabilities


Assets






Creditors for Sports Materials 6,000 Sports Materials 8,000



Additional information :

Sports Materials in Hand on 31st March, 2019 – ₹ 22,000.


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