Illustration 124 The following is the Trial Balance of Vinay & Co., on the 1st January, 1978 as per Cost Ledger. Dr. Cr. Rs. Rs. Stores ledger control Alc 1,00,000 Stock ledger control Alc 90,000 Work-in-progress ledger control Alc 1,80,000 Works overheads suspense A/C 4.000 Office overheads suspense A/C 2,000 Gencral ledger adjustment Alc 3,76,000 3,76,000 3,76,000 1,000 3,000 During the year the following summarised position was re- ported : Rs. Materials received into stores 8,30,000 Materials purchased for direct issue to Jobs 6,000 Materials issued to Jobs 8,40,000 Materials issued to service order No. 100 Materials issued to work order No. 50 2,000 Materials returned to supplier from stores Wages paid to direct workers 5,75,000 Wages paid to indirect worker 70,000 Direct wages charged to Jobs 5,67,000 Direct wages charged to service Order No. 100 2,000 Direct wages charged to work order No. 50 3,000 Works expenses for the year, paid and due 1,00,000 Office expenses for the year, paid and due 66,000 Selling expenses for the year, paid and due 80,000 Sale for the year 20,30,000 At the end of the year the following were the balances in the subsidiary ledgers agreed in the case of stores and stock ledgers with physical inventory. Rs. Store ledger 80.000 Stock tedyor 70.000 Job ledger 1,50,000 Other figures are as follows: Rs. Materials lost by theft 1,000 Time lost by failure of power 2,500 Works overheads charged to complete jobs 1,80,000 Works overheads charged to service order No. 100 400 Works overheads charged to work order No. 50 700 Office overheads charged to completed Jobs 60,000 Office overheads charged to unfinished Jobs 2,000 Works overheads charged to unfinished Jobs 3,000 Selling overheads charged to products sold 75,000 All sales during the year were from stock. From the above figures write up the Cost Ledger and prepare a Trial Balance as or 1st January, 1979