Question No 23 Chapter No 11
Miscellaneous Problems
23. Given below are the balance taken out from the books of Sanjana Shahi as on 31st March,2018.prepare trial balance
| Ledger Account | Balance Rs | Ledger Account | Balance Rs |
| Railways fright on sales | 19,000 | Annuity deposits | 32,000 |
| Travelling expenses | 21,200 | Mortgage loan | 40,000 |
| Unpaid rent | 8,500 | Bills payables | 23,000 |
| Factory rent | 18,000 | Purchases of raw material | 56,000 |
| Consumable stores | 4,100 | Sales of finished goods | 80,000 |
| Coal, gas & water | 16,000 | Loss of finished goods | 2,000 |
| Duty and clearing charges | 4,500 | Capital | 27,300 |
| Petty cash | 3,100 | Interest on capital | 1,800 |
| Petty expenses | 4,600 | Bad debts recovered | 3,500 |
The solution of Question No 23 Chapter No 11: –
| Trail Balance A/c | |||
| Particulars |
J.F. | Debit | Credit |
| Railway freight on sale | 19,000 | ||
| Travelling expenses | 21,200 | ||
| Unpaid rent | 8,500 | ||
| Factory rent | 18,000 | ||
| Consumable stores | 4,100 | ||
| Coal, gas & water | 16,000 | ||
| Duty and clearing charges | 4,500 | ||
| Petty cash | 3,100 | ||
| Petty expenses | 4,600 | ||
| Annuity deposits | 32,000 | ||
| Mortgage loan | 40,000 | ||
| Bills payable | 23,000 | ||
| Purchases of raw material | 56,000 | ||
| Sale of finished goods | 80,000 | ||
| Loss by embezzlement | 2,000 | ||
| Capital | 27,300 | ||
| Interest on capital | 1,800 | ||
| Bad debts recovered | 3,500 | ||
| 3,65,900 | 3,65,900 | ||
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)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
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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)