Question 1

Question 1 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 1 Chapter 9 – Unimax Publications of Class 11
Enter the following transactions in the ledger of Mr. Suresh and prepare a trial balance as on January, 2023

₹

Jan.1
Started business with cash
80,000

Jan.3
Bought goods for cash
25,000

Jan.5
Sold goods for cash
10,500

Jan.7
Bought goods for cash
12,000

Jan.10
Paid wages
700

Jan.13
Sold goods for cash
5,000

Jan.15
Sold goods to Rash meet
1,500

Jan.16
Bought goods on credit from Mukesh
7,500

Jan.18
Returned

Question 2

Question 2 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 2 Chapter 9 – Unimax Publications of Class 11
Journalise the following transactions in the books of Aggarwal & sons, Kolkata, 1st January 2023. Cash ₹ 2,400; X ₹ 2,400; Y ₹ 3,600; Z ₹ 3,600. Creditors. P ₹ 3,600; Q ₹ 6,000.

2023
 
₹

Jan.1
Goods sold to Mr. Red
1,800

Jan.1
Goods sold to Mr. White
1,200

Jan.1
Goods sold to Mr. Blue
1,800

Jan.5
Cash paid for Mr. Q
1,200

Jan.15
Cash received from Mr. Y in full settlement
3,420

Jan.16
Paid for charity
300

Jan.16
Paid fo

Question 3

Question 4 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question No 4 Chapter No 9 - Unimax Class 11
Prepare a trial balance from the following:

Head of A/c
Debit
Credit

Cash A/c
2,25,000
41,800

Capital A/c
 
2,00,000

Bank A/c
10,000

Purchases A/c
32,000

Furniture A/c
4,000

Wages A/c
200

Sumeet A/c
6,000

Salaries A/c
1,600

Interest A/c
 
4,000

Sales A/c
 
24,000

Hari’s A/c
10,000
7,000

2,88,800
2,88,8,00

The solution of Question. 4 Chapter No 9 
Trail

Question 4

Question 5 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

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 2023. Prepare a Trial Balance.

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,

Question 5

Question 6 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 6 Chapter 9 – Unimax Publications of Class 11
From the following trial balance containing some errors, prepare correct trial balance:

₹
 
₹

Sundry debtors
4,10,000
Stock (1.4.2023)
2,30,000

Sundry creditors
80,000
Premises
12,00,000

Rent and taxes
48,000
Fixture & Fittings
3,10,000

Purchases
34,00,000
Bad debts written off
8,000

Sales
56,00,000
Rent received from sub-let of
30,000

Trade expenses
12,000
Loan from Mukul
1,50,000

Returns outwards
80,000
Interest on

Question 6

Question 7 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 7 Chapter 9 – Unimax Publications of Class 11
Prepare a Trial balance from the following balance taken from the books of Ravi traders on 30th June, 2023.

₹
 
₹

Capital account
1,25,000
Sales
1,54,500

Furniture and fittings
6,400
Bank (cr. Balance)
28,500

Motor car
62,500
Purchases returns
1,250

Buildings
75,000
Commission(cr.)
3,700

Total debtors
38,000
Sales returns
2,000

Total creditors
25,000
Advertisement
2,500

Bad debts
1,250
Interest account (dr.)
1,180

Stock

Question 7

Question 8 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 8 Chapter 9 – Unimax Publications of Class 11
Following are the Ledger Balance of Rupinder on 31st march,2023:

₹
 
₹

Sundry debtors (Dr.)
79,300
Bills payable
1,48,600

Sundry creditors (Cr.)
1,36,500
Interest on loan
10,000

Rent (Cr.)
6,300
Conveyance
200

Miscellaneous expenses
3,200
Furniture
30,000

Plant and machinery (Dr.)
7,98,750
Commission
4,000

Creditors for furniture
30,000
Plant and machinery (Cr.)
90,000

Opening stock
40,000
Sundry debtors (Cr.)
20,800

Di

Question 8

Question 9 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 9 Chapter 9 – Unimax Publications of Class 11
From the following balances, prepare Trial Balance as on march 31st 2023.

Ledger A/c
₹

Cost of goods sold
3,00,000

Closing stock
80,000

Bills receivable
1,20,000

Bills payable
60,000

Building
1,00,000

Machinery
1,00,000

Opening stock
1,20,000

Salaries
30,000

Office expenses
5,000

Sales
5,00,000

Capital
1,75,000

The solution of Question 9 Chapter 9 – Unimax Publications of Class 11: -

Question 9

Question 10 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 10 Chapter 9 – Unimax Publications of Class 11
From the following balance prepare, Trial Balance as on march 30, 2023.

Ledger A/c
₹

Sales
1,20,000

Capital
15,000

Creditors
40,000

Adjustment purchases
60,000

Fixed Liabilities
18,000

Debtors
20,000

Machinery
70,000

Closing stock
4,000

Salaries
5,000

Delivery van
50,000

Bank (Cr.)
20,000

Discount paid
2,000

Discount received
5,000

Drawings
7,000

The solution of Question 10 Chapter 9 – Unimax Publications

Question 10

Question 11 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 11 Chapter 9 – Unimax Publications of Class 11
The following Trial Balance has been prepare by a newly appointed accountant. You are required to prepare the Trial Balance in a correct from:

S. No.
Name of A/c
L.F.
Debit
Credit

1
Cash in hand
 
55,000

2
Fixed assets
 
 
40,000

3
Capital
 
 
1,44,200

4
Purchases
 
60,000

5
Sales
 
35,000

6
Discount allowed
 
 
250

7
Return inward
 
 
2,500

8
Return outward
 
1,000

9
Wages
 
800

10
Debtors
 
20,000

11

Question 11

Question 12 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 12 Chapter 9 – Unimax Publications of Class 11
The following is the Trial Balance of Sardar Durlabh Singh. It adds up to the same total on both side. Is it correct?

The Trial Balance of Sardar Durlabh Singh

Name of account
Debit
Credit

Capital
8,950

Drawings
 
1,050

Stock
3,725

Purchases
23,100

Wages and salaries
6,205

Sales
 
39,425

Lighting and heating
310

Equipment
3,600

Carriage outwards
 
230

Return inward
105

Return outward
 
290

Pro

Question 12

Question 13 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 13 Chapter 9 – Unimax Publications of Class 11
The following is the trial balance prepare by an unexperienced book-keeper. Redraft it in a correct from and given necessary working notes:

Particulars
₹
Particulars
₹

Capital
15,000
Drawings
1,050

Stock 1.4.2019
4,000
Sales
39,425

Purchases
23,100
Carriage outwards
230

Wages
6,205
Return outwards
290

Lighting
310
Discount received
315

Equipment
6,875
Sundry debtors
16,920

Carriage inwards
105

Bills payable
350

Question 13

Question 14 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 14 Chapter 9 – Unimax Publications of Class 11

Name of account
Debit
Credit

Cash in hand
1,980

Cash at bank
15,260

Purchases
81,350

Sales
 
2,17,560

Return inwards
 
1,360

Return outwards
 
1,900

Goodwill
25,000

Discount received
4,000

Sundry income
1,000

Wages
29,960

Fuel and power
9,460

Carriage on sales
6,400

Carriage on purchases
 
4,080

Stock 1.1.2019
21,520

Building
60,000

Land
 
20,000

Machinery
40,000

Salaries
30,00

Question 14

Question 15 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 15 Chapter 9 – Unimax Publications of Class 11
A businessman prepares the following trial balance wrongly. You are required to prepare the trial balance stating the reasons in brief:

Particulars
₹
Particulars
₹

Opening stock
25,000
Capital
46,500

Wages
30,000
Sales
1,30,000

Salaries
20,000
Return inward
5,000

Purchases
80,000
Bills receivable
12,000

Return outward
1,000
Creditors
5,000

Debtors
20,000
Discount allowed
3,000

Bill payable
8,000
Carriage outward
500

Disc

Question 15

Question 16 Chapter 9 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 16 Chapter 9 – Unimax Publications of Class 11
16 Corrected the following Trial Balance:

Name of account
Debit
Credit

Drawing account
 
2,000

Plant & machinery
1,00,000

Furniture & fixture
12,000

Capital account
1,70,000

Sales
 
4,68,000

Loose tools
 
20,000

Goodwill
10,000

Opening stock 1.1.2019
20,000

Return outwards
10,000

Discount received
7,000

Purchases
 
2,72,000

Returns inward
8,000

Other expenses
1,00,000

Sundry creditor

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Cash A/c				Cr.
Jan.1	To Capital A/c	80,000	Jan.3	By Purchases A/c	25,000
Jan. 5	To Sales A/c	10,500	Jan.7	By Purchases A/c	12,000
Jan.13	To Sales A/c	5,000	Jan.10	By Wages A/c	700
Jan.21	To Sales A/c	3,500	Jan.23	By Electricity A/c	500
Jan.27	To Sales A/c	2,500	Jan.24	By Wages A/c	1,000
			Jan.28	By Advertisement A/c	900
			Jan.30	By Rent A/c	100
			Jan.30	By Wages A/c	1,000
			Jan.31	By Balance c/d	60,300
		66,500			66,500
Feb.1	To Balance b/d	60,300

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Capital A/c				Cr.
Jan.31	To Balance c/d	80,000	Jan.1	By Cash A/c	80,000

		80,000			80,000
			Feb.1	By Balance b/d	80,000

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Purchases A/c				Cr.
Jan.3	To Cash A/c	25,000	Jan.31	By Balance c/d	44,500
Jan.7	To Cash A/c	12,000
12,000	To Mukesh’s A/c	7,500
		44,500			44,500
Feb.1	To Balance b/d	44,500

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Sales A/c				Cr.
Jan.31	To Balance c/d	23,000	Jan.5	By Cash A/c	10,500
			Jan.13	By Cash A/c	5,000
			Jan.15	By Rash meet A/c	1,500
			Jan.21	By Cash A/c	3,500
			Jan.27	By Cash A/c	2,500

		23,000			23,000
			Feb.1	By Balance b/d	23,000

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Cash A/c				Cr.
Jan.10	To Cash A/c	700	Jan.31	By Balance c/d	2,700
Jan.24	To Cash A/c	1,000
Jan.31	To Cash A/c	1,000

		2,700			2,700
Feb.1	To Balance b/d	2,700

Unimax Accountancy Class 11 - 2023 Solutions Chapter 9 Trial Balance - Unimax

Quick Chapter Summary & Cheat Sheet

💡 Trial Balance Rules & Formats

Topics & Questions Solved:

Question 1 Chapter 9 – Unimax Publications of Class 11

The solution of Question 1 Chapter 9 – Unimax Publications of Class 11: -

Question 2 Chapter 9 – Unimax Publications of Class 11

Question 4 Chapter 9 – Unimax Publications of Class 11

Question 5 Chapter 9 – Unimax Publications of Class 11

Question 6 Chapter 9 – Unimax Publications of Class 11

Question 7 Chapter 9 – Unimax Publications of Class 11

Question 8 Chapter 9 – Unimax Publications of Class 11

Question 9 Chapter 9 – Unimax Publications of Class 11

Question 10 Chapter 9 – Unimax Publications of Class 11

Question 11 Chapter 9 – Unimax Publications of Class 11

Question 12 Chapter 9 – Unimax Publications of Class 11

Question 13 Chapter 9 – Unimax Publications of Class 11

Question 14 Chapter 9 – Unimax Publications of Class 11

Question 15 Chapter 9 – Unimax Publications of Class 11

Question 16 Chapter 9 – Unimax Publications of Class 11

Sarbjit SinghB.Com and M.Com

		₹
Jan.1	Started business with cash	80,000
Jan.3	Bought goods for cash	25,000
Jan.5	Sold goods for cash	10,500
Jan.7	Bought goods for cash	12,000
Jan.10	Paid wages	700
Jan.13	Sold goods for cash	5,000
Jan.15	Sold goods to Rash meet	1,500
Jan.16	Bought goods on credit from Mukesh	7,500
Jan.18	Returned goods to Mukesh worth	800
Jan.21	Sold goods for cash	3,500
Jan.23	Paid electricity bill	500
Jan.24	Paid wages	1,000
Jan.27	Cash sales	2,500
Jan.28	Paid for advertisement	900
Jan.30	Paid rent	100
Jan.31	Paid wages	1,000

Date	Particulars		Debit	Credit
	Journal
2023
Jan.1	Cash A/c	Dr.	80,000
	To Capital A/c			80,000
	(Being started business with cash)
Jan.3	Purchases A/c	Dr.	25,000
	To Cash A/c			25,000
	(Being goods purchases for cash)
Jan.5	Cash A/c	Dr.	10,500
	To Sales A/c			10,500
	(Being goods sold for cash)
Jan.7	Purchases A/c	Dr.	12,000
	To cash A/c			12,000
	(Being purchases goods for cash)
Jan.10	wages A/c	Dr.	700
	To Cash A/c			700
	(Being electricity bill paid)
Jan.13	Cash A/c	Dr.	5,000
	To Sales A/c			5,000
	(Being goods sales for cash)
Jan.15	Rash meet A/c	Dr.	1,500
	To Sales A/c			1,500
	(Being goods sold to Rash meet)
Jan.16	Purchases A/c	Dr.	7,500
	To Mukesh’s A/c			7,500
	(Being goods purchases from Mukesh)
Jan.18	Mukesh A/c	Dr.	800
	To Purchases A/c			800
	(Being goods returned to Mukesh)
Jan.21	Cash A/c	Dr.	3,500
	To Sales A/c			3,500
	(Being goods sold for cash)
Jan.23	Electricity bill A/c	Dr.	500
	To cash A/c			500
	(Being wages paid)
Jan.24	Wages A/c	Dr.	1,000
	To Cash A/c			1,000
	(Being wages paid)
Jan.27	Cash A/c	Dr.	2,500
	To Sales A/c			2,500
	(Being cash sales)
Jan.28	Advertisement A/c	Dr.	900
	To Cash A/c			900
	(Being cash paid for advertisement)
Jan.30	Rent A/c	Dr.	100
	To Cash A/c			100
	(Being rent paid)
Jan.31	Wages A/c	Dr.	1,000
	To cash A/c			1,000
	(Being wages paid)

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Rash meet A/c				Cr.
Jan.15	To Sales A/c	1,500	Jan.31	By Balance c/d	1,500

		1,500			1,500
Feb.1	To Balance b/d	1,500

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Mukesh’s A/c				Cr.
Jan.18	To Purchases return A/c	800	Jan.16	By Purchases A/c	7,500
Jan.31	To Balance c/d	6,700

		7,500			7,500
			Feb.1	By Balance b/d	6,700

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Purchases return A/c				Cr.
Jan.31	To Balance c/d	800	Jan.18	By Mukesh’s A/c	800

		800			800
			Feb.1	By Balance b/d	800

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Electricity bill A/c				Cr.
Jan.23	To Cash A/c	500	Jan.31	By Balance c/d	500

		500			500
Feb.1	To Balance b/d	500

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Rent A/c				Cr.
Jan.30	To Cash A/c	100	Jan.31	By Balance c/d	100

		100			100
Feb.1	To Balance b/d	100

S. No.	Name of A/c	Debit	Credit
	Trail Balance A/c
1	Cash A/c	60,300
2	Capital A/c		80,000
3	Purchases A/c	44,500
4	Sales A/c		23,000
5	Wages A/c	2,700
6	Rash meet A/c	1,500
7	Mukesh A/c		6,700
8	Purchases return A/c		800
9	Electricity bill A/c	500
10	Advertisement A/c	900
11	Rent A/c	100
	Total	75,500	75,500