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Saturday, 28 September 2019

Numerical on Bills Collection -1

From the following details, what will be the closing balance for collection Account: 

On 1.4.2017, Bills for collection were - 51,00,000 
During the year 2017-18 Bills received for collection amounted to - 75,00,000 
Bill collected during the year 2017-18 - 98, 47,000
Bills dishonoured and returned during the year - 27,10,000 


a. 47,37,000
b. 3,10,000
c. 43,000 
d. 27,53,000

Solution:


Balance as on 1/4/2017, Balance Receivable
5100000
Bill Receivable in 2017-18
7500000
Bill Dishonored in 2017-18
-2710000



If All Bill Received in 2017-18 then

Balance will be
9890000



But Bill Received in 2017-18
9847000



Bill Receivable at Closing
43000






























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