Question No 19 Chapter No 11
When an Obvious Account head is Missing
19. The following balance is extracted from the books of Savita Sarhar as on 31st March 2018
| Ledger Account | Balance Rs | Ledger Account | Balance Rs |
| Freehold building | 27,500 | Discount received | 7,630 |
| Plant & machinery | 13,320 | Discount allowed | 8,240 |
| Stock(1.4.2017) | 41,730 | Furniture | 11,920 |
| Sales | 2,07,830 | Capital | 96,590 |
| Carriage | 4,780 | General Expenses | 13,380 |
| Bad debts | 2,250 | Bank | 18,740 |
| Wages | 12,270 | Rates and taxes | 1,880 |
| Debtors | 54,450 | Drawing | 18,550 |
| Creditor | 24,290 | Stock(31.3.2019) | 44,000 |
The solution of Question No 19 Chapter No 11: –
| Trail Balance A/c | |||
| Particulars |
J.F. | Debit | Credit |
| Freehold Building | 27,500 | ||
| Plant & machinery | 13,320 | ||
| Stock(1.4.2017) | 41,730 | ||
| Sales | 2,07,830 | ||
| Carriage | 4,780 | ||
| Bad debts | 2,250 | ||
| Wages | 12,270 | ||
| Debtors | 54,450 | ||
| Creditor | 24,290 | ||
| Discount received | 7,680 | ||
| Discount allowed | 8,240 | ||
| Furniture | 11,920 | ||
| Capital | 96,590 | ||
| General expenses | 13,380 | ||
| Bank | 18,740 | ||
| Rates & taxes | 1,880 | ||
| Drawings | 18,550 | ||
| Purchases (Balancing figure) | 1,07,330 | ||
| 1,85,300 | 1,85,300 | ||
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. 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)
Chapter No. 9 – Other Subsidiary Books
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Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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)