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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Problem No 8 Chapter No 09 - Unimax Class 11
From the following Ledger account balance extracted from the books of Sahib, prepare a trial balance as on 31st march, 2020:
| Name of A/c | ₹ | Name of A/c | ₹ |
| Purchases | 1,04,000 | Drawing | 7,950 |
| Sundry debtors | 18,550 | Sundry creditors | 8,300 |
| Premises | 62,000 | Return inward | 5,360 |
| Sales | 1,49,000 | Furniture | 15,600 |
| Return outward | 8,900 | Cash in hand | 390 |
| Rates and taxes | 780 | Capital | 85,00 |
| Cash in bank | 1,560 | Factory wages | 5,830 |
| Carriage inward | 650 | Carriage outward | 260 |
| Salaries | 3,900 | Rent received | 2,900 |
| Stock (1.4.2019) | 25,000 | Insurance | 2,100 |
| Input IGST A/c | 5,000 | Bad debts | 260 |
| Input CGST A/c | 2,500 | Output IGST | 10,000 |
| Input SGST A/c | 2,500 |
Trail Balance A/c
| Name of A/c | L.F. | Debit | Credit |
|---|---|---|---|
| Purchases | 1,04,000 | ||
| Sundry debtors | 18,550 | ||
| Premises | 62,000 | ||
| Sales | 1,49,000 | ||
| Return outward | 8,900 | ||
| Rates and taxes | 780 | ||
| Cash in bank | 1,560 | ||
| Carriage inward | 650 | ||
| Salaries | 3,900 | ||
| Stock (1.4.2019) | 25,000 | ||
| Input IGST A/c | 5,000 | ||
| Input CGST A/c | 2,500 | ||
| Input SGST A/c | 2,500 | ||
| Drawing | 7,950 | ||
| Sundry creditors | 8,300 | ||
| Return inward | 5,360 | ||
| Furniture | 15,600 | ||
| Cash in hand | 390 | ||
| Capital | 85,000 | ||
| Factory wages | 5,830 | ||
| Carriage outward | 260 | ||
| Rent received | 2,900 | ||
| Insurance | 2,100 | ||
| Bad debts | 260 | ||
| Output IGST | 10,000 | ||
| Total | 2,64,190 | 2,64,190 |
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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