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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Problem No 4 Chapter No 9 - Unimax Class 11
From the following balance, taken from the books of Sh. Dwarka Prashad as on 31st December 2019, prepare a trial balance in proper from
| Name of A/c | ₹ | Name of A/c | ₹ |
| Cash in hand | 4,500 | Machinery | 24,000 |
| Bank overdraft | 8,000 | Land & Building | 50,000 |
| Opening stock | 20,000 | Debtors | 18,400 |
| Purchases | 80,000 | Creditors | 8,500 |
| Sales | 1,32,000 | Bills receivable | 2,850 |
| Sales returns | 5,000 | Bill payable | 1,650 |
| Travelling expenses | 1,800 | Capital | 60,000 |
| Discount allowed | 600 | Drawing | 6,000 |
| Discount received | 1,500 | Rent | 3,700 |
| Salaries | 3,600 | ||
| Loan | 10,000 | ||
| Interest on loan | 1,200 |
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
|---|---|---|---|---|
| 1 | Cash in hand A/c | 4,500 | ||
| 2 | Bank overdraft A/c | 8,000 | ||
| 3 | Opening stock A/c | 20,000 | ||
| 4 | Purchases A/C | 80,000 | ||
| 5 | Sales A/C | 1,32,000 | ||
| 6 | Sales returns A/c | 5,000 | ||
| 7 | Travelling expenses A/c | 1,800 | ||
| 8 | Discount allowed A/c | 600 | ||
| 9 | Discount received A/c | 1,500 | ||
| 10 | Machinery A/c | 24,000 | ||
| 11 | Land & Building A/c | 50,000 | ||
| 12 | Debtors A/c | 18,400 | ||
| 13 | Creditors A/c | 8,500 | ||
| 14 | Bills receivable A/c | 2,850 | ||
| 15 | Bill payable A/c | 1,650 | ||
| 16 | Capital A/c | 60,000 | ||
| 17 | Drawing A/C | 6,000 | ||
| 18 | Rent A/c | 3,700 | ||
| 19 | Salaries A/c | 3,600 | ||
| 20 | Loan A/c | 10,000 | ||
| 21 | Interest on loan A/c | 1,200 | ||
| Total | 2,21,650 | 2,21,650 |
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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