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Q.No.8 | Chapter 9 – Ledger | T.S. Grewal Solution 2025-26

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On 1st April, 2025, the following were Ledger balances of M/s. Ram & Co., Delhi: Cash in Hand ₹300; Cash at Bank ₹7,000; Bills Payable ₹1,000; Zahir (Dr.) ₹800; Stock ₹4,000; Gobind (Cr.) ₹2,000; Sharma (Dr.) ₹1,500; Rahul (Cr.) ₹900; Capital ₹9,700.

Post the following transactions to the Ledger and prepare the Trial Balance on 30th April, 2025.

2025	Transaction	₹
Apr. 2	Bought goods from Gobind, Delhi	900
Apr. 3	Sold goods to Sharma, Kanpur	1,000
Apr. 5	Bought goods from Rahul, Delhi	1,200
Apr. 8	Sold goods to Zahir, Kolkata	500
Apr. 15	Paid Gobind by cheque on account	1,500
Apr. 18	Received from Sharma a cheque of ₹2,000; allowed discount ₹50	2,000
Apr. 20	Sold goods to Sharma, Kanpur	800
Apr. 20	Paid rent by cheque	200
Apr. 25	Sold goods to Zahir, Kolkata	1,000
Apr. 30	Paid salaries in cash	300

Ledger

Cash in Hand Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Balance b/d		300	Apr.30	Salaries A/c		300
				Apr.30	Balance c/d		—
	Total		300		Total		300

Cash at Bank Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Balance b/d		7,000	Apr.15	Gobind A/c		1,500
Apr.18	Sharma A/c		2,000	Apr.20	Rent A/c		200
				Apr.30	Balance c/d		7,300
	Total		9,000		Total		9,000
May.01	Balance b/d		7,300

Bills Payable Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		1,000	Apr.01	Balance b/d		1,000
	Total		1,000		Total		1,000
				May.01	Balance b/d		1,000

Zahir Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Balance b/d		800	Apr.30	Balance c/d		2,300
Apr.08	Sales A/c		500
Apr.25	Sales A/c		1,000
	Total		2,300		Total		2,300
May.01	Balance b/d		2,300

Stock Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Balance b/d		4,000	Apr.30	Balance c/d		4,000
	Total		4,000		Total		4,000
May.01	Balance b/d		4,000

Gobind Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.15	Bank A/c		1,500	Apr.01	Balance b/d		2,000
Apr.30	Balance c/d		1,400	Apr.02	Purchases A/c		900
	Total		2,900		Total		2,900
				May.01	Balance b/d		1,400

Sharma Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Balance b/d		1,500	Apr.18	Bank A/c		2,000
Apr.03	Sales A/c		1,000	Apr.18	Discount Allowed A/c		50
Apr.20	Sales A/c		800	Apr.30	Balance c/d		1,250
	Total		3,300		Total		3,300
May.01	Balance b/d		1,250

Rahul Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		2,100	Apr.01	Balance b/d		900
				Apr.05	Purchases A/c		1,200
	Total		2,100		Total		2,100
				May.01	Balance b/d		2,100

Capital Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		9,700	Apr.01	Balance b/d		9,700
	Total		9,700		Total		9,700
				May.01	Balance b/d		9,700

Purchases Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.02	Gobind A/c		900	Apr.30	Balance c/d		2,100
Apr.05	Rahul A/c		1,200
	Total		2,100		Total		2,100
May.01	Balance b/d		2,100

Sales Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		3,300	Apr.03	Sharma A/c		1,000
				Apr.08	Zahir A/c		500
				Apr.20	Sharma A/c		800
				Apr.25	Zahir A/c		1,000
	Total		3,300		Total		3,300
				May.01	Balance b/d		3,300

Discount Allowed Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.18	Sharma A/c		50	Apr.30	Balance c/d		50
	Total		50		Total		50
May.01	Balance b/d		50

Rent Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.20	Bank A/c		200	Apr.30	Balance c/d		200
	Total		200		Total		200
May.01	Balance b/d		200

Salaries Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Cash A/c		300	Apr.30	Balance c/d		300
	Total		300		Total		300
May.01	Balance b/d		300

Trial Balance as on 30th April, 2025

Trial Balance as on 30th April 2025

S.No.	Account Name	Dr. (₹)	Cr. (₹)
1	Cash at Bank A/c	7,300
2	Bills Payable A/c		1,000
3	Zahir A/c	2,300
4	Stock A/c	4,000
5	Gobind A/c		1,400
6	Sharma A/c	1,250
7	Rahul A/c		2,100
8	Capital A/c		9,700
9	Purchases A/c	2,100
10	Sales A/c		3,300
11	Discount Allowed A/c	50
12	Rent A/c	200
13	Salaries A/c	300
	Total	17,500	17,500