# Question 22 Chapter 1 of +2-A – T.S. Grewal 12 Class Part – A Vol. 1

Question 22 Chapter 1 of +2-A

22. Calculate the number of medicines consumed during the year ended 31st March 2019:

 Opening Stock of Medicines 1,00,000 Opening Creditors for Medicines 18,20,700 Cash Purchases of Medicines During the year 3,00,000 Closing Stock of Medicines 1,50,000 Closing Creditors for Medicines 1,30,000

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 Statement Showing Medicines consumed during the year Particular Details Amount Cash Purchase of Medicines during the year 3,00,000 Add: – Opening Stock of Medicines 1,00,000 Closing Creditors for Medicines 1,30,000 2,30,000 5,30,000 Less: – Closing Stock of Medicines 1,50,000 Opening Creditors for Medicines 90,000 2,40,000 The amount for Medicine debited to the Income and Expenditure A/c 2,90,000

Note: Because of in this question, we have only cash paid for the purchase of medicines, not a total purchased of Medicines, that’s why we have treated opening & closing creditors for the medicine to get the total amount of purchase.

 Income and Expenditure Account Particular Amount Particular Amount To Medicines Consumed 2,90,000

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