Question
Explain the various steps involved in the preparation of a training programme for office staff.
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| Particulars | Amount (Dr.) (₹) | Amount (Cr.) (₹) |
| Capital | 1,00,000 | |
| Furniture | 20,000 | |
| Purchase | 1,50,000 | |
| Debtors | 2,00,000 | |
| Interest Received | 4,000 | |
| Salaries | 30,000 | |
| Sales | 3,21,000 | |
| Purchase Returns | 5,000 | |
| Wages | 20,000 | |
| Rent | 15,000 | |
| Sales Return | 10,000 | |
| Carriage outwards | 7,000 | |
| Creditors | 1,26,000 | |
| Printing and Stationery | 8,000 | |
| Insurance | 12,000 | |
| Opening Stock | 50,000 | |
| Office Expenses | 12,000 | |
| Bank Overdraft | 2,000 | |
| Drawing | 24,000 | |
| Total | 5,58,000 | 5,58,000 |