Question No 01 Chapter No 10

Question No 01 Chapter No 10

01.Given below is a Cash Book and Ledger extracts relating to the books of M/s Ram Chander & Sons as at 31st
January 2015. You are required to prepare a Trial Balance.

Cash Account
DateParticularL.FCash BankDateParticularL.FCash Bank
2020  RsRs2020  RsRs
Jan.1To Capital A/c 5,00,000 Jan.2By Bank A/c 4,30,000 
Jan.2To Cash A/c  4,30,000Jan.3By Purchases A/c  42,000
Jan.10To Sale A/c 36,000 Jan.20By Mukesh A/c  5,52,000
Jan.12To Sale A/c  20,000Jan.27By Rent A/c 8,000 
Jan.15To Navdeep  4,70,000     
Jan.18To Onkare Shwar A/c  2,65,000     
   5,36,00011,85,000   4,38,0005,94,000
     Jan.31By Balance C/d 98,0005,91,000
   5,36,00011,85,000   5,36,00011,85,000
Capital Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.31To Balance c/d 5,00,000Jan.1By Cash A/c 5,00,000
   5,00,000   5,00,000
Purchases Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.3To Bank A/c 42,000    
Jan.31To Sundries as per purchase book 6,40,000    
Purchases Return Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
    Jan.31By Sundries as per Purchases return Book 10,000
Sale Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
    Jan.10By Cash A/c 36,000
    Jan.12By Bank A/c 20,000
    Jan.31By Sundries as per Sale book  9,25,000
Sale Return Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.31To Sundries as per sale Return Book 15,000    
Mukesh Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.7To Purchases return A/c 10,000Jan.6By Purchases A/c 6,40,000
Jan.20To Bank A/c 5,52,000    
Jan.31To Balance C/d 78,000    
   6,40,000   6,40,000
Navdeep Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.13To Sale A/c 6,00,000Jan.15By Bank A/c 4,70,000
    Jan.31BY Balance C/d 1,30,000
   6,00,000   6,00,000
Onkareshvar Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.14To Sale A/c 3,25,000Jan.15By Sale Return A/c 15,000
    Jan.18By Bank A/c 2,65,000
    Jan.31BY Balance c/d 45,000
   3,25,000   3,25,000
Rent Account
DateParticularL.FAmountDateParticularL.FAmount
2020  Rs2020  Rs
Jan.27To Cash A/c 8,000    

The solution of Question No 01 Chapter No 10: –  

Trail Balance A/c 
Particulars
J.F.DebitCredit
Cash A/c 98,000 
Bank A/c 5,91,000 
Capital A/c  5,00,000
Purchases A/c 6,82,000 
Purchases Return A/c  10,000
Sales A/c  9,81,000
Sales Return A/c 15,000 
Mukesh A/c  78,000
Navdeep A/c 1,30,000 
Onkareshvar A/c 45,000 
Rent A/c 8,000 
  15,69,00015,69,000

Trial Balance | Explanation | Methods | Examples

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Also, Check out the solved question of previous Chapters: –

  • Chapter No. 1 – Introduction to Accounting
  • Chapter No. 2 – Basic Accounting Terms
  • Chapter No. 3 – Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards(IFRS)
  • Chapter No. 4 – Bases of Accounting
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 7 – Origin of Transactions – Source Documents and Preparation of Vouchers
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book
  • Chapter No. 11 – Special Purpose Books II – Other Books
  • Chapter No. 12 – Bank Reconciliation Statement
  • Chapter No. 13 – Trial Balance
  • Chapter No. 14 – Depreciation
  • Chapter No. 15 – Provisions and Reserves
  • Chapter No. 16 – Accounting for Bills of Exchange
  • Chapter No. 17 – Rectification of Errors
  • Chapter No. 18 – Financial Statements of Sole Proprietorship
  • Chapter No. 19 – Adjustments in preparation of Financial Statements
  • Chapter No. 20 – Accounts from incomplete Records – Single Entry System
  • Chapter No. 21 – Computers in Accounting
  • Chapter No. 22 – Accounting Software – Tally
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewals Double Entry Book Keeping - Question No 01 Chapter No 10 - D.K Goal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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