Practice Trading Account (17.3) - Final Accounts (Trading, Profit & Loss Account and Balance Sheet)
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Trading Account

Practice - Trading Account

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Practice Questions

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Question 1 Easy

What is the primary purpose of a Trading Account?

💡 Hint: Think about what the Trading Account measures.

Question 2 Easy

Define direct expenses.

💡 Hint: What expenses could you link to making a product?

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What does the Trading Account primarily measure?

Net Profit
Gross Profit
Total Revenue

💡 Hint: Look for the type of profit associated with direct sales.

Question 2

True or False? Direct expenses only include expenses related to manufacturing.

True
False

💡 Hint: Think about the nature of these expenses.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company reports the following: Sales = ₹1,200,000; Opening Stock = ₹250,000; Purchases = ₹700,000; Closing Stock = ₹150,000; Direct Expenses = ₹50,000. Calculate the gross profit and explain what it implies.

💡 Hint: Consider each component's impact on the total profit.

Challenge 2 Hard

Discuss the potential effects on gross profit if a significant amount of direct expenses is misclassified as indirect. What would be the implications?

💡 Hint: Think about how different classifications affect the financial statements.

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