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Question No 18 Chapter No 11
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When an Obvious Account head is Missing
18. From the following balance are extracted from the book of Yukta Mookhey for the year ended 31st March,2019.prepare a trial balance
| Ledger Account | Balance Rs | Ledger Account | Balance Rs |
| Capital | 52,000 | Plant & Machinery | 18,000 |
| Debtors | 9,000 | Creditors | 6,000 |
| Cash at bank | 12,000 | Bills payable | 7,000 |
| Interest on bank loan | 1,800 | Drawings | 4,000 |
| Carriage inward | 200 | Carriage outward | 500 |
| Telephone sets | 9,000 | Commission received | 600 |
| Opening stock | 1,500 | Sales return | 700 |
| Bank loan | 20,000 | Claims paid to Customers | 400 |
| Discount allowed | 800 | Building | 25,000 |
| Shares in Y Co. | 10,000 | Allowances from Suppliers | 300 |
| Purchases | 55,000 | Loan from Wife | 7,800 |
| Loss of goods by fire | 1,000 | Furniture | 30,000 |
| Apprentice premium | 1,600 | Salaries | 6,400 |
The solution of Question No 18 Chapter No 11: –
| Trail Balance A/c | |||
| Particulars | J.F. | Debit | Credit |
| Capital | 52000 | ||
| Debtors | 9,000 | ||
| Cash at bank | 12,000 | ||
| Interest on bank loan | 1,800 | ||
| Carriage Inward | 200 | ||
| Telephone sets | 9,000 | ||
| Opening Stock | 1,500 | ||
| Bank loan | 20,000 | ||
| Discount allowed | 800 | ||
| Shares in Y Co. | 10,000 | ||
| Purchases | 55,000 | ||
| Loss of goods by fire | 1,000 | ||
| Apprentice premium | 1,600 | ||
| Plant & Machinery | 18,000 | ||
| Creditor | 6,000 | ||
| Bills payables | 7,000 | ||
| Drawings | |||
| Carriage outward | 500 | 4000 | |
| Commission received | 600 | 600 | |
| Sales return | 700 | ||
| Claims paid to Customers | 400 | ||
| Building | 25,000 | ||
| Allowances from Suppliers | 300 | ||
| Loan from wife | 7,800 | ||
| Furniture | 30,000 | ||
| Salaries | 6,400 | ||
| Sales(Balancing Figure) | 90,000 | ||
| 1,85,300 | 1,85,300 | ||
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Trial Balance | Explanation | Methods | Examples
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
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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. 6 – Accounting for Goods and Services Tax(GST)
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Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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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)