Question 1:
NPO PRACTICAL PROBLEMS 
(Calculation of Drugs Consumed during the year)
From the information given below calculate the amount of Drugs consumed in a hospital, during the year 2012-2013. Show its presentation in Income and Expenditure Account and Balance Sheet as on 31-03-2013.
 
Stock of drugs in hand
 
On 01 - 04 - 2012 Rs. 25,000
On 31 - 03 - 2013 Rs. 27,000
  
Drugs purchased during the year
 
Rs. 1,20,000
  
Bill of drugs payable on 31 - 03 - 2013
 
Rs. 19,500
  

Stock of drugs in hand 
 | 
On 01 - 04 - 2012 Rs. 25,000 
On 31 - 03 - 2013 Rs. 27,000 
 | 
Drugs purchased during the year 
 | 
Rs. 1,20,000 
 | 
Bill of drugs payable on 31 - 03 - 2013 
 | 
Rs. 19,500 
 |