Model: Preparation of revenue A/c; net revenue A/c; capital A/c and general balance sheet From the following balances as on 31 December 2010, appearing in the ledger of Electric Light and Power Co. Ltd, you are required to prepare: (a) revenue account; (b) net revenue account; (c) capital account and (d) general balance sheet.
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| Equity Shares | 1,09,800 | Other Debtors | 100 |
| Debentures | 40,000 | Cash | 600 |
| Stores on Hand | 1,400 | ||
| Lands on 31 December 2009 | 30,000 | Cost of Generating | 6,000 |
| Electricity | |||
| Lands Purchased in 2010 | 1,000 | Cost of Distribution of | 1,200 |
| Electricity | |||
| Machinery on 31 December 2009 | 1,20,000 | Rent, Rates & Taxes …. | 800 |
| Machinery Purchased During 2000 | 1,000 | Management Expenses | 2,400 |
| Mains Including Cost of Laying on 31 December 2009 | 40,000 | Depreciation | 4,000 |
| Spent on Mains in 2000 | 10200 | Sale of Current | 26,400 |
| Sundry creditors | 200 | Rent of Meters | 600 |
| Depreciation Fund | 50,000 | Interest on Debentures | 2,000 |
| Sundry Debtors for | Dividends | 4,000 | |
| Current Supplied | 8,000 | Balance of Net Revenue Account on 31 December 2009 | 5,700 |
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