Question No 5 Chapter No 9 – Unimax Class 11
The following are the balance extracted from the books of Mr. Hemant Gupta as on 30th June 2019. Prepare a Trial Balance.
Table of Contents
| Name of A/c | ₹ | Name of A/c | ₹ |
| Machinery | 30,000 | Discount received | 1,000 |
| Opening stock | 30,000 | Salaries | 6,000 |
| Discount allowed | 500 | Building | 35,000 |
| Bad debts | 3,500 | S. debtors | 55,000 |
| Drawing | 5,000 | Repair | 4,000 |
| Cash at Bank | 75,000 | Insurance premium | 3,000 |
| Commission paid | 7,000 | Wages | 17,000 |
| Rates and Taxes | 3,000 | Sales | 5,60,000 |
| Purchases | 3,00,000 | Sales return | 4,000 |
| Purchases return | 17,500 | Carriage inward | 2,000 |
| Bills receivable | 50,000 |
The solution of Question No 5 Chapter No 9 – Unimax Class 11
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Cash in hand | 20,000 | ||
| 2 | Capital | 90,000 | ||
| 3 | Machinery | 30,000 | ||
| 4 | Opening stock | 30,000 | ||
| 5 | Discount allowed | 500 | ||
| 6 | Bad debts | 3,500 | ||
| 7 | Drawing | 5,000 | ||
| 8 | Cash at Bank | 75,000 | ||
| 9 | Commission paid | 7,000 | ||
| 10 | Rates and Taxes | 3,000 | ||
| 11 | Purchases | 3,00,000 | ||
| 12 | Purchases return | 17,500 | ||
| 13 | Bills receivable | 50,000 | ||
| 14 | Furniture | 16,000 | ||
| 15 | Telephone charges | 2,500 | ||
| 16 | Discount received | 1,000 | ||
| 17 | Salaries | 6,000 | ||
| 18 | Building | 35,000 | ||
| 19 | S. debtors | 55,000 | ||
| 20 | Repair | 4,000 | ||
| 21 | Insurance premium | 3,000 | ||
| 22 | Wages | 17,000 | ||
| 23 | Sales | 5,60,000 | ||
| 24 | Sales return | 4,000 | ||
| 25 | Carriage inward | 2,000 | ||
| Total | 6,68,500 | 6,68,500 |
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