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Question No 09 Chapter No 11 – USHA Publication 11 Class

Question No 09 Chapter No 11
Q-09 - CH-11 - USHA +1 Book 2020 - Solution

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Question No 09 Chapter No 11

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Treatment of Cost of goods Sold/Adjusted Purchases

9. From the following of Bilawal Preet Singh, prepare trial balance as on 31st March,2019

Ledger AccountBalance Rs Ledger AccountBalance Rs
Sales60,000Closing stock42,000
Capital12,200Freight3,000
Creditor45,000Delivery Van14,000
Adjusted Purchases56,200Bank(Cr)23,000
Fixed Liabilities18,810Discount received1,800
Debtors42,420Clearing charges3,430
Machinery16,500Return inward1,260

The solution of Question No 09 Chapter No 11: –

Trail Balance A/c 
Particulars
J.F.DebitCredit
Sale  60,000
Capital  12,200
Creditor  45,000
Adjusted Purchases 56,200 
Fixed Labilities  18,810
Debtors 24,420 
Machinery 16500 
Closing Stock 42,000 
Freight 3,000 
Delivery van 14,000 
Bank(Cr)  23,000
Discount received  1800
Clearing charges 3,430 
Return inward 1,260 
  1,60,8101,60,810

 

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Trial Balance | Explanation | Methods | Examples

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

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

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Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

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Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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Chapter No. 14 – Provisions and Reserves 

Chapter No. 15 – Bills of Exchange

Chapter No. 16 – Rectification of Errors 

Chapter No. 17 – Financial Statements – (Without Adjustments)

Chapter No. 18 – Financial Statements – (With Adjustments)

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