Page 51 - VIRANSH COACHING CLASSES

2) Goods worth ` 3,000 is unrecorded sales. It will be added in to the Sundry Debtors and in to
Sales also and after that Bad Debts (New) will be deducted and on that amount of Debtors 5%
R.D.D. will be calculated.
1 effect 2 effect
st
nd
Debtors 40,000 (i) Trading (ii) Profit & Loss -
A/c
Add : Unrecorded 3,000 A/c Credit Side To Bad debts 1,000
Sales 43,000 By Sales 85,000 Add : Bad Debts 1,000
Less : Bad-debts(New) 1,000 +Unrecorded Sales 3,000

42,000 88,000 Add : New R.D.D. 2,100
Less : R.D.D 5%(New) 2,100 Less : Returns 800 4.100
Less : R.D.D. (Old) 400

39,900 87,200 3,700
3) Unrecorded Purchases of ` 8,000, This will affects on Purchases and Creditors also - As it is
unrecorded, So ` 8,000 will be added in to the Purchases (65,000 + 8,000) and also added into
the Creditors (23,000 + 8,000)

42