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Problem No 1 Chapter No 9 – Unimax Class 11
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Table of Contents
The following trial balance has to prepare by an inexperienced accountant, and redrafted In the correct form:
| Name of Account | L.F. | Balance | Balance |
| Dr. | Cr. | ||
| Land and building | 1,20,000 | ||
| Plant and machinery | 92,000 | ||
| Wages | 18,200 | ||
| Discount allowed | 1,620 | ||
| Discount received | 730 | ||
| Purchases | 1,26,000 | ||
| Sales | 2,40,000 | ||
| Return inwards | 6,500 | ||
| Return outwards | 3,370 | 1,500 | |
| Opening stock | 15,000 | ||
| Debtors | 30,000 | ||
| Creditors | 20,000 | ||
| Carriage on sales | 3,280 | ||
| Carriage on purchases | 2,800 | ||
| Insurance | 1,500 | ||
| General expenses | 6,100 | ||
| Cash in hand | 2,400 | ||
| Bank Overdraft | 12,100 | ||
| Capital | 1,54,000 | ||
| Drawing | 4,800 | ||
| Total | 4,30,200 |
The solution to Problem No 5 Chapter No 9
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Land and building A/c | 1,20,000 | ||
| 2 | Plant and machinery A/c | 92,000 | ||
| 3 | Wages A/c | 18,200 | ||
| 4 | Discount allowed A/c | 1,620 | ||
| 5 | Discount received A/c | 730 | ||
| 6 | Purchases A/c | 1,26,000 | ||
| 7 | Sales A/C | 2,40,000 | ||
| 8 | Return inwards A/c | 6,500 | ||
| 9 | Return outwards A/c | 3,370 | ||
| 10 | Opening stock A/c | 15,000 | ||
| 11 | Debtors A/c | 30,000 | ||
| 12 | Creditors A/c | 20,000 | ||
| 13 | Carriage on sales A/c | 3,280 | ||
| 14 | Carriage on purchases A/c | 2,800 | ||
| 15 | Insurance A/C | 1,500 | ||
| 16 | General expenses A/c | 6,100 | ||
| 17 | Cash in hand A/c | 2,400 | ||
| 18 | Bank overdraft A/c | 12,100 | ||
| 19 | Capital A/c | 1,54,000 | ||
| 20 | Drawing A/c | 4,800 | ||
| Total | 4,30,200 | 4,30,200 | ||
Read out the full article to know the meaning of Cash Book
Petty Cash Book | Example | Subsidiary Books
Also, Check out the same article in Hindi from the following link
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Petty Cash Book | Example | Subsidiary Books – In Hindi
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 Part II and Part III
Part-II
- 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
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- 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