Question
Explain any two methods of off-the-job training.
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| Debit (₹) | Credit (₹) | |
| Salaries | 5,500 | |
| Wages | 33,000 | |
| Returns Accounted | 10,000 | 8,000 |
| Carriage Inwards | 12,000 | |
| Carriage Outwards | 10,000 | |
| Rent | 3,300 | |
| Insurance | 7,000 | |
| Stock on (1/1/2022) | 15,000 | |
| Rates and Taxes | 2,700 | |
| Power and Fuel | 8,000 | |
| Plant and Machinery | 1,00,000 | |
| Furniture and Fixtures | 10,000 | |
| Purchases | 1,20,000 | |
| Sales | 2,05,000 | |
| Investments (long-term basis) | 80,000 | |
| Income from Investments | 10,000 | |
| Commission Receipts | 12,000 | |
| Discount to Customers and from Creditors | 4,000 | 6,000 |
| Bad Debts Written off | 2,000 | |
| Cash in Bank | 25,000 | |
| Cash in Hand | 500 | |
| Capital | 2,20,000 | |
| Debtors' and Creditors' Personal Accounts | 52,000 | 39,000 |
| 5,00,000 | 5,00,000 |