Question No 9 Chapter No 13 – T.S. Grewal 11 Class

Question No 9 Chapter No 13

Question No 9 Chapter No 13

9. From the following Ledger account balance extracted from the books of R.J. Gupta, prepare a Trial Balance as on 31St March 2018

  Rs   Rs
Purchases   1,04,000 Drawing  7,950
Sundry Debtor  18,550 Sundry creditors  8,300
Premises  62,000 Return inwards  5,360
Sales  1,49,000 Furniture  15,600
Return outward  8,900 Cash in hand  390
Rates and taxes  780 Capital  85,000
Cash at bank   1,580 Factory wages  5,830
Carriages inwards  650 Carriage outwards  260
Salaries  3,900 Rent received  2,990
Stock (1st April 2017)  25,000 Insurance  2,100
Input IGST A/c 5,000 Bad debts   260
Input CGST   A/c 2,500 Output IGST A/c 5,00,000
Input SGST  A/c 2,500 Travelling expenses  50,000

The solution of Question No 9 Chapter No 13: –  

Trail Balance A/c  
Particulars
J.F. Debit Credit
Purchases   1,04,000  
Sundry debtors   18,550  
Premises   62,000  
Sales     1,49,000
Return outward     8,900
Rates and taxes   780  
Cash at bank   1,560  
Carriages inwards   650  
Salaries   3,900  
Stock on (1st April 2017)   25,000  
Input IGST A/c   5,000  
Input CGST A/c   2,500  
Input SGST A/c   2,500  
Drawing   7,950  
Sundry creditors     8,300
Return inwards   5,360  
Furniture   15,600  
Cash in hand   390  
Capital     85,000
Factory wages   5,830  
Carriages outwards   260  
Rent received     2,990
Insurance   2,100  
Bad debts   260  
Output IGST A/c     10,000
    2,64,190 2,64,190

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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T.S. Grewals Double Entry Book Keeping - Question No 9 Chapter No 13 - T.S. Grewal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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