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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question 13 Chapter 9 – Unimax Publications of Class 11
The following is the trial balance prepare by an unexperienced book-keeper. Redraft it in a correct from and given necessary working notes:
| Particulars | ₹ | Particulars | ₹ |
| Capital | 15,000 | Drawings | 1,050 |
| Stock 1.4.2019 | 4,000 | Sales | 39,425 |
| Purchases | 23,100 | Carriage outwards | 230 |
| Wages | 6,205 | Return outwards | 290 |
| Lighting | 310 | Discount received | 315 |
| Equipment | 6,875 | Sundry debtors | 16,920 |
| Carriage inwards | 105 | ||
| Bills payable | 350 | ||
| Discount allowed | 285 | ||
| Rent &Taxes | 1,115 | ||
| Motor vehicle | 1,475 | ||
| Cash in hand | 110 | ||
| Sundry creditors | 4,925 | ||
| Bank overdraft | 1,475 | ||
| 65,330 | 65,330 |
Trail Balance A/c
| S. No. | Name of A/c | L.F. | Debit | Credit |
|---|---|---|---|---|
| 1 | Capital | 15,000 | ||
| 2 | Stock 1.4.2019 | 4,000 | ||
| 3 | Purchases | 23,100 | ||
| 4 | Wages | 6,205 | ||
| 5 | Lighting | 310 | ||
| 6 | Equipment | 6,875 | ||
| 7 | Carriage inwards | 105 | ||
| 8 | Bills payable | 350 | ||
| 9 | Discount allowed | 285 | ||
| 10 | Rent &Taxes | 1,115 | ||
| 11 | Motor vehicle | 1,475 | ||
| 12 | Cash in hand | 110 | ||
| 13 | Sundry creditors | 4,925 | ||
| 14 | Bank overdraft | 1,475 | ||
| 15 | Drawings | 1,050 | ||
| 16 | Sales | 39,425 | ||
| 17 | Carriage outwards | 230 | ||
| 18 | Return outwards | 290 | ||
| 19 | Discount received | 315 | ||
| 20 | Sundry debtors | 16,920 | ||
| Total | 61,780 | 61,780 |
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 "Question 13 Chapter 9 – Unimax Publications of Class 11", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Unimax Accountancy Class 11 - 2023.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
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