Question No 4 Chapter No 13
4. Prepare a Trial Balance from the following items:
| Rs | Rs | ||
| Capital | 24,000 | Building | 12,000 |
| Opening Stock | 8,500 | Return inward | 1,900 |
| Furniture | 2,600 | Return outward | 350 |
| Purchases | 8,950 | Trade discount | 1,000 |
| Cash | 7,300 | Discount received | 970 |
| Carriage | 300 | Salary | 3,000 |
| Sales | 22,500 | Office rent | 2,270 |
The solution of Question No 4 Chapter No 13: –
| Trail Balance A/c | |||
| Particulars |
J.F. | Debit | Credit |
| Capital | 24,000 | ||
| Opening Stock | 8,500 | ||
| Furniture | 2,600 | ||
| Purchases | 8,950 | ||
| Cash | 7,300 | ||
| Carriage | 300 | ||
| Sale | 22,500 | ||
| Building | 12,000 | ||
| Return inward | 1,900 | ||
| Return outward | 350 | ||
| Trade expenses | 1,000 | ||
| Discount received | 970 | ||
| Salary | 3,000 | ||
| Office rent | 2,270 | ||
| 47,820 | 47,820 | ||
To understand more about cash book please check out following links: –
Trial Balance | Explanation | Methods | Examples
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Also, Check out the solved question of previous Chapters: –
- Chapter No. 1 – Introduction to Accounting
- Chapter No. 2 – Basic Accounting Terms
- Chapter No. 3 – Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards(IFRS)
- Chapter No. 4 – Bases of Accounting
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 7 – Origin of Transactions – Source Documents and Preparation of Vouchers
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
- Chapter No. 11 – Special Purpose Books II – Other Books
- Chapter No. 12 – Bank Reconciliation Statement
- Chapter No. 13 – Trial Balance
- Chapter No. 14 – Depreciation
- Chapter No. 15 – Provisions and Reserves
- Chapter No. 16 – Accounting for Bills of Exchange
- Chapter No. 17 – Rectification of Errors
- Chapter No. 18 – Financial Statements of Sole Proprietorship
- Chapter No. 19 – Adjustments in preparation of Financial Statements
- Chapter No. 20 – Accounts from incomplete Records – Single Entry System
- Chapter No. 21 – Computers in Accounting
- Chapter No. 22 – Accounting Software – Tally
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
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