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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 4 Chapter No 13
4. Prepare a Trial Balance from the following items:
| Rs | Rs | ||
| Capital | 24,000 | Building | 12,000 |
| Opening Stock | 8,500 | Return inward | 1,900 |
| Furniture | 2,600 | Return outward | 350 |
| Purchases | 8,950 | Trade discount | 1,000 |
| Cash | 7,300 | Discount received | 970 |
| Carriage | 300 | Salary | 3,000 |
| Sales | 22,500 | Office rent | 2,270 |
The solution of Question No 4 Chapter No 13: -
| Trail Balance A/c | |||
| Particulars |
J.F. | Debit | Credit |
|---|---|---|---|
| Capital | 24,000 | ||
| Opening Stock | 8,500 | ||
| Furniture | 2,600 | ||
| Purchases | 8,950 | ||
| Cash | 7,300 | ||
| Carriage | 300 | ||
| Sale | 22,500 | ||
| Building | 12,000 | ||
| Return inward | 1,900 | ||
| Return outward | 350 | ||
| Trade expenses | 1,000 | ||
| Discount received | 970 | ||
| Salary | 3,000 | ||
| Office rent | 2,270 | ||
| 47,820 | 47,820 | ||
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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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