Explain any two internal sources of recruitment.

	Debit(₹)	Credit(₹)
Freehold Land	60,000
Office and Factory Buildings	40,000
Purchase and Sales	1,20,000	2,05,000
Stock	30,000
Returns	3,500	5,500
Wages	9,000
Salaries	10,000
Office Expenses and Petties	1,400
Carriage on Purchases and Import Duty	2,200
Stationery and Printing Literature	2,750
Discounts		3,700
Bad Debts	1,200
Capital of Mr. Roobex		1,15,000
Loan from Miss Setalwad @ 10% (gainfully employed through the year)		15,000
Insurance	1,800
Sundry Debtors and Creditors	40,000	12,000
Interest Paid on Loan	1,500
Commission for Agency Work		1,600
Cash and Bank Balances	7,700
Investments	20,000
Petty Cash	250
Bills Receivable and Payable	9,000	2,000
Bad Debts Recovered		500
	3,60,300	3,60,300

	Dr. (₹)	Cr. (₹)
Purchase and Sales	16,180	75,200
Opening Stock	6,500
Drawings	4,000
Motor Cycle	12,500
Cycles and Carts Delivery	2,500
Bad Debts	200
Debtors and Creditors	4,000	2,000
Vehicle Expenses	1,100
Capital		8,600
Bills Receivable and Payable	800	1,000
Bank and Cash Balances	1,800
Petty Cash	100
Insurance Premium	500
Salaries	900
Petty Expenses	300
Wages	1,500
Rent	3,000
Godown Rent	1,800
General Expenditure	700
Bank Loan		2,000
Carriage Inwards	500
Worker's Equipment	30,000
Returns	200	280
	89,080	89,080

TRIAL BALANCE of A.B. Chandra As on 31.12.2019
Particulars	Amount (Dr.)	Particulars	Amount (Cr.)
Cash in Hand	2,000	Discount Received	750
Drawings	2,800	Capital	40,000
Opening Stock (01/01/2018)	4,000	Purchases Returns	1,250
Wages	2,000	Sales	83,000
Cash at Bank	3,500	Creditors	15,000
Insurance	700	Bank Loan	10,000
Trade Expenses	1,200
Furniture	20,000
Buildings	61,000
Salaries	5,000
Discount Allowed	750
Sales Returns	3,000
Purchases	31,250
Debtors	10,000
Telephone Charges	1,000
Bills Receivable	1,800
	1,50,000		1,50,000

RECRUITMENT, SELECTION AND TRAINING — Commercial Studies STD 10 — Question