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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Problem No 3 Chapter No 9 - Unimax Class 11
Prepare a Trail Balance from the following taken on 30th June 2019:
| Name of A/c | ₹ | Name of A/c | ₹ |
| Capital | 2,50,000 | Purchases A/c | 1,15,300 |
| Drawing | 24,000 | Sales | 3,80,000 |
| Debtors | 57,000 | Miscellaneous expenses | 8,200 |
| Creditors | 28,500 | Miscellaneous receipts | 3,600 |
| Land & Building | 1,80,000 | Bad debts | 7,100 |
| Plant | 1,20,000 | Bill receivable | 5,000 |
| Stock on 1.7.2015 | 22,800 | Loan from X | 20,000 |
| Factory expenses | 16,600 | Interest on X’s loan | 3,000 |
| Office expenses | 7,700 | Cash in hand | 8,400 |
| Purchases return | 6,000 | Goodwill | 1,10,000 |
| Stationery | 500 | ||
| Freight | 2,500 |
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
|---|---|---|---|---|
| 1 | Capital A/c | 2,50,000 | ||
| 2 | Drawing A/c | 24,000 | ||
| 3 | Debtors A/c | 57,000 | ||
| 4 | Creditors A/c | 28,000 | ||
| 5 | Land & Building A/c | 1,80,000 | ||
| 6 | Plant A/c | 1,20,000 | ||
| 7 | Opening stock A/c | 22,800 | ||
| 8 | Factory expenses A/c | 16,600 | ||
| 9 | Office expenses A/c | 7,700 | ||
| 10 | Purchases return A/c | 6,000 | ||
| 11 | Stationery A/c | 500 | ||
| 12 | Freight A/c | 2,500 | ||
| 13 | Purchases A/c | 1,15,300 | ||
| 14 | Sales A/c | 3,80,000 | ||
| 15 | Miscellaneous expenses A/c | 8,200 | ||
| 16 | Miscellaneous receipts A/c | 3,600 | ||
| 17 | Bad debts A/c | 7,100 | ||
| 18 | Bill receivable | 5,000 | ||
| 19 | Loan from X A/c | 20,000 | ||
| 20 | Interest on X’s loan A/c | 3,000 | ||
| 21 | Cash in hand A/c | 8,400 | ||
| 22 | Goodwill | 1,10,000 | ||
| Total | 6,68,100 | 6,88,100 |
Read out the full article to know the meaning of Cash Book
Trial Balance | Explanation | Methods | Examples
Also, Check out the same article in Hindi from the following link
Trial Balance | Explanation | Methods | Examples
Also, Check out the solved question of all Chapters: –
Part-I
Students may choose only one part from the Part II and Part III
Part-II
Part-III
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.
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