Question
Mention five points of distinction between a product and a service.

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Discuss five objectives of pricing in detail.
The following is the Trial Balance of Mr. Gupta for the year ended 31st December, 2022. Compile the final accounts for him, after incorporating the adjustments given
Debit (₹)Credit (₹)
10% Loan on Mortgage of Premises34,000
Machinery50,000
Debtors and Creditors24,00021,400
Loose Tools5,000
Premises (owner built and mortgaged)75,000
Capital Invested and Cash Drawn4,0001,00,000
Stock (1/1/2022)18,000
Sales Against Cash48,000
Sales Against Credit72,000
Salaries10,000
Wages4,000
Carriage Outward2,000
Bad Debts Written off500
Royalty (Direct Expenses)3,000
Cash and Bank Balances6,000
Rent Paid5,000
Commissions400500
Purchases (Cash and Credit) and Returns)66,0006,000
Rates and Taxes3,000
Miscellaneous Expenses6,000
2,81,9002,81,900

Closing stock is valued at ₹50,000
From the following trial balance of Mr. A prepare a Trading Account and a Profit and Loss A/c for the year ending 31st Dec., 2022 and a Balance Sheet as on that date:
TRIAL BALANCE
Debit Balance(₹)Credit Balance(₹)
Cash10,000Sales1,80,500
Stock40,800Returns195
Wages22,525Loan20,000
Purchases1,30,295Creditors30,305
Returns inward2,400Discount530
Repairs1,675Capital37,500
Bad Debts2,310
Interest on Loan600
Salaries8,000
Sales Tax800
Octroi500
Insurance1,000
Charity125
Rent2,000
Machinery16,000
Debtors30,000
2,69,0302,69,030

Stock on 31st Dec., 2022 was ₹40,925.
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