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प्रश्न
Advertisement expense ₹ 80,000 paid for 2 years from 1st Jan. 2022. Calculate prepaid advertisement expense for the year ended on 31st March, 2022.
बेरीज
उत्तर
Advertisement expense paid for 2 years from 1st Jan. 2022.
∴ Upto 31-3-2022, 3 months advertisement expense can be calculated as follows.
`= 80,000 xx 3/24 = ₹ 10,000`
∴ Prepaid advertisement expense = Advertisement expense – Current year’s amount
= 80,000 - 10,000
= ₹ 70,000
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