Practice Key Concepts (17.3.3) - Final Accounts (Trading, Profit & Loss Account and Balance Sheet)
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Key Concepts

Practice - Key Concepts - 17.3.3

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Practice Questions

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Question 1 Easy

What is the purpose of a trading account?

💡 Hint: Think about how businesses evaluate their primary sales performance.

Question 2 Easy

Define net profit.

💡 Hint: It’s the bottom line on the profit and loss account.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What is the primary purpose of the trading account?

Calculate net profit
Calculate gross profit
List assets and liabilities

💡 Hint: Think about which account relates directly to sales performance.

Question 2

True or False: The balance sheet shows the net profit of a business.

True
False

💡 Hint: Consider what a balance sheet represents.

2 more questions available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company starts with a cash sales revenue of ₹150,000, and its opening stock is ₹20,000. They make purchases totaling ₹70,000 and have closing stock of ₹30,000. Calculate the gross profit.

💡 Hint: Use the gross profit formula and substitute the values.

Challenge 2 Hard

If a business records indirect expenses totaling ₹18,000 and finds a gross profit of ₹45,000, what will be the net profit for the business?

💡 Hint: Directly subtract indirect expenses from gross profit.

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