Question No 13 Chapter No 9 – Unimax Class 11
The following is the trial balance prepare by an unexperienced book-keeper. Redraft it in a correct from and given necessary working notes:
Table of Contents
| Particulars | ₹ | Particulars | ₹ |
| Capital | 15,000 | Drawings | 1,050 |
| Stock 1.4.2019 | 4,000 | Sales | 39,425 |
| Purchases | 23,100 | Carriage outwards | 230 |
| Wages | 6,205 | Return outwards | 290 |
| Lighting | 310 | Discount received | 315 |
| Equipment | 6,875 | Sundry debtors | 16,920 |
| Carriage inwards | 105 | ||
| Bills payable | 350 | ||
| Discount allowed | 285 | ||
| Rent &Taxes | 1,115 | ||
| Motor vehicle | 1,475 | ||
| Cash in hand | 110 | ||
| Sundry creditors | 4,925 | ||
| Bank overdraft | 1,475 | ||
| 65,330 | 65,330 |
The solution of Question No 13 Chapter No 9: –
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Capital | 15,000 | ||
| 2 | Stock 1.4.2019 | 4,000 | ||
| 3 | Purchases | 23,100 | ||
| 4 | Wages | 6,205 | ||
| 5 | Lighting | 310 | ||
| 6 | Equipment | 6,875 | ||
| 7 | Carriage inwards | 105 | ||
| 8 | Bills payable | 350 | ||
| 9 | Discount allowed | 285 | ||
| 10 | Rent &Taxes | 1,115 | ||
| 11 | Motor vehicle | 1,475 | ||
| 12 | Cash in hand | 110 | ||
| 13 | Sundry creditors | 4,925 | ||
| 14 | Bank overdraft | 1,475 | ||
| 15 | Drawings | 1,050 | ||
| 16 | Sales | 39,475 | ||
| 17 | Carriage outwards | 230 | ||
| 18 | Return outwards | 290 | ||
| 19 | Discount received | 315 | ||
| 20 | Sundry debtors | 16,920 | ||
| Total | 61,780 | 61,780 |
Read out the full article to know the meaning of Cash Book
Trial Balance | Explanation | Methods | Examples
Also, Check out the same article in Hindi from the following link
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
- 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






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