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Sagot :
Sure, let's break down the transactions step by step, keeping track of the capital as we go.
1. Initial Capital:
The business starts with a capital of ₹80,000.
2. Purchased Goods:
Goods worth ₹24,000 were purchased, decreasing the capital.
[tex]\[ \text{New Capital} = 80,000 - 24,000 = 56,000 \][/tex]
3. Bought Furniture:
Furniture worth ₹20,000 was bought, decreasing the capital further.
[tex]\[ \text{New Capital} = 56,000 - 20,000 = 36,000 \][/tex]
4. Sold Goods for Cash:
Goods were sold for cash amounting to ₹18,000, which increases the capital.
[tex]\[ \text{New Capital} = 36,000 + 18,000 = 54,000 \][/tex]
5. Sold Goods on Credit:
Goods worth ₹15,000 were sold on credit. This increases accounts receivable, not cash, but we're reflecting it in the capital.
[tex]\[ \text{New Capital} = 54,000 + 15,000 = 69,000 \][/tex]
6. Purchased Goods on Credit:
Goods worth ₹6,000 were purchased on credit, reducing the capital but not the cash on hand.
[tex]\[ \text{New Capital} = 69,000 - 6,000 = 63,000 \][/tex]
7. Received Cash with Discount Allowed:
Received ₹14,950 in cash (₹15,000 due - ₹50 discount allowed). This transaction increases cash and should be reflected in the capital.
[tex]\[ \text{New Capital} = 63,000 + 14,950 = 77,950 \][/tex]
8. Paid Cash to Creditor:
Paid ₹10,000 to Mr. D, reducing the capital.
[tex]\[ \text{New Capital} = 77,950 - 10,000 = 67,950 \][/tex]
9. Withdrawal for Personal Use:
Withdrawn ₹2,000 for personal use, reducing the capital.
[tex]\[ \text{New Capital} = 67,950 - 2,000 = 65,950 \][/tex]
10. Bank Deposit:
Deposited ₹11,000 into a bank account, effectively moving cash from the business. However, for total capital this remains within the business.
[tex]\[ \text{New Capital} = 65,950 - 11,000 = 54,950 \][/tex]
11. Cash Sales:
Additional goods were sold for cash amounting to ₹5,000, increasing the capital.
[tex]\[ \text{New Capital} = 54,950 + 5,000 = 59,950 \][/tex]
12. Rent Paid:
Paid ₹2,000 for rent, reducing the capital.
[tex]\[ \text{New Capital} = 59,950 - 2,000 = 57,950 \][/tex]
13. Salary Paid:
Paid ₹3,500 as salary, reducing the capital further.
[tex]\[ \text{New Capital} = 57,950 - 3,500 = 54,450 \][/tex]
So, after all transactions, the final capital in the business is ₹54,450.
1. Initial Capital:
The business starts with a capital of ₹80,000.
2. Purchased Goods:
Goods worth ₹24,000 were purchased, decreasing the capital.
[tex]\[ \text{New Capital} = 80,000 - 24,000 = 56,000 \][/tex]
3. Bought Furniture:
Furniture worth ₹20,000 was bought, decreasing the capital further.
[tex]\[ \text{New Capital} = 56,000 - 20,000 = 36,000 \][/tex]
4. Sold Goods for Cash:
Goods were sold for cash amounting to ₹18,000, which increases the capital.
[tex]\[ \text{New Capital} = 36,000 + 18,000 = 54,000 \][/tex]
5. Sold Goods on Credit:
Goods worth ₹15,000 were sold on credit. This increases accounts receivable, not cash, but we're reflecting it in the capital.
[tex]\[ \text{New Capital} = 54,000 + 15,000 = 69,000 \][/tex]
6. Purchased Goods on Credit:
Goods worth ₹6,000 were purchased on credit, reducing the capital but not the cash on hand.
[tex]\[ \text{New Capital} = 69,000 - 6,000 = 63,000 \][/tex]
7. Received Cash with Discount Allowed:
Received ₹14,950 in cash (₹15,000 due - ₹50 discount allowed). This transaction increases cash and should be reflected in the capital.
[tex]\[ \text{New Capital} = 63,000 + 14,950 = 77,950 \][/tex]
8. Paid Cash to Creditor:
Paid ₹10,000 to Mr. D, reducing the capital.
[tex]\[ \text{New Capital} = 77,950 - 10,000 = 67,950 \][/tex]
9. Withdrawal for Personal Use:
Withdrawn ₹2,000 for personal use, reducing the capital.
[tex]\[ \text{New Capital} = 67,950 - 2,000 = 65,950 \][/tex]
10. Bank Deposit:
Deposited ₹11,000 into a bank account, effectively moving cash from the business. However, for total capital this remains within the business.
[tex]\[ \text{New Capital} = 65,950 - 11,000 = 54,950 \][/tex]
11. Cash Sales:
Additional goods were sold for cash amounting to ₹5,000, increasing the capital.
[tex]\[ \text{New Capital} = 54,950 + 5,000 = 59,950 \][/tex]
12. Rent Paid:
Paid ₹2,000 for rent, reducing the capital.
[tex]\[ \text{New Capital} = 59,950 - 2,000 = 57,950 \][/tex]
13. Salary Paid:
Paid ₹3,500 as salary, reducing the capital further.
[tex]\[ \text{New Capital} = 57,950 - 3,500 = 54,450 \][/tex]
So, after all transactions, the final capital in the business is ₹54,450.
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