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Problem No 4 Chapter No 9 – Unimax Class 11
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Table of Contents
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 |
The solution of Problem No 4 Chapter No 9 –
| 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
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Trial Balance | Explanation | Methods | Examples
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from the Part II and Part III
Part-II
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- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship