4.
Rs. 19,500 debited to building repairs on 31st December 1993 included Rs. 9,500 as the cost of building a small room for the watch man. A bill of Rs. 800 for colour wash of the whole building during the year was not received till 1993 December. The amount to be debited to profit and loss account would be:

6.
In book-keeping posting means:

7.
Subscriptions for the current year received during the current year are to be . . . . . . . .

9.
Accounting standard-AS-2 provides that inventories should be valued at