The following is an extract from the trial balance of Uhura at 31 December 2013.
Stationery
Rent
Rates
Lighting and heating
Insurance
Wages and salaries
Dr
Cr
Rs.(000)
Rs.(000)
560
900
380
590
260
2,970
There was stationery still in hand at 31 December 2013 which had cost Rs. 15,000.
Rent of Rs.300,000 for the last three months of 2013 had not been paid and no entry
has been made in the books at all for it.
Of the rates, Rs.280,000 was for the year ended 31 March 2014. The remaining
Rs. 100,000 was for the three months ended 31 March 2013.
Fuel had been delivered on 18 December 2013 at a cost of Rs.15,000 and had been
consumed before the end of 2013. No invoice had been received for the Rs.15,000
fuel in 2013 and no entry has been made in the records of the business.
Rs.70,000 of the insurance paid was in respect of insurance cover for the year 2014.
Nothing was owing to employees for wages and salaries at the close of 2013.