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In this article, we have provided the Question wise solution to all Questions of Chapter No. 9 - Trial Balance – Unimax Publications Class 11 – 2021 But first of all, we have explained the meaning of Trial Balance: -
It shows the total closing balanced amounts of all the ledger accounts for the specific period, i.e. for a month, a quarter, six months, and a whole year. it is the end of the accounting process. In the double-entry accounting system, there is always the same amount of Credit corresponding to every Debit. so, the total of the trial balance always is equal if not then there is an error in the posting of the transactions.
In a manual system of accounting:-
An accountant needs to prepare the trial balance. He matched the Debit balance amounts with Credit balance amounts. If they agree, the trial balance has no error of omission, commission, etc.
Nowadays, in the computerised system of accounting:-
An accountant doesn’t need to prepare trial balances Because they will be prepared automatically by the accounting software(Like Tally, SAP, ZOHO, Marg, etc.)
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Question wise solutions to all Questions of Chapter No. 9 - Trial Balance – Unimax Publications Class 11 are shown below: -
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Part-I
Chapter No. 1 - Introduction of Accounting
Chapter No. 2 - Theory Base of Accounting
Chapter No. 3 - Vouchers and Transactions
Chapter No. 5 - Goods and Services Tax (GST): An Introduction
Chapter No. 7 - Special Purpose Book - Cash Book
Chapter No. 8 - Other Subsidiary Books
Chapter No. 10 - Rectification of Errors
Chapter No. 12 - Provision and Reserves
Chapter No. 13 - Bank Reconciliation Statement
Chapter No. 14 - Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
Chapter No. 15 - Financial Statements (Without Adjustments)
Chapter No. 16 - Financial Statements (With Adjustments)
Chapter No. 17 - Accounts from Incomplete Records - Single Entry System
Part-III
Chapter No. 18 - Introduction to Computers and Accounting information System
Chapter No. 19 - Computerised Accounting
Chapter No. 20 - Accounting Software: Tally
Chapter No. 21 - Data Base System
Chapter No. 22 - Concept of Entity and Relationship
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Chapter No. 9 - Trial Balance – Unimax Publications Class 11 – 2021 - Solution", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Academic Subjects.
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