Question 1 Chapter 9 – Unimax Publications of Class 11

Question 1 Chapter 9 – Unimax Publications of Class 11


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.1Started business with cash80,000
Jan.3Bought goods for cash25,000
Jan.5Sold goods for cash10,500
Jan.7Bought goods for cash12,000
Jan.10Paid wages700
Jan.13Sold goods for cash5,000
Jan.15Sold goods to Rash meet1,500
Jan.16Bought goods on credit from Mukesh7,500
Jan.18Returned goods to Mukesh worth800
Jan.21Sold goods for cash3,500
Jan.23Paid electricity bill500
Jan.24Paid wages1,000
Jan.27Cash sales2,500
Jan.28Paid for advertisement900
Jan.30Paid rent100
Jan.31Paid wages1,000

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

DateParticulars L.F.DebitCredit
Jan.1Cash A/cDr. 45,000 
 To Capital A/c   45,000
 (Being started business with cash)    
Jan.3Purchases A/cDr. 25,000 
 To Cash A/c   25,000
 (Being goods purchases for cash)    
Jan.5Cash A/cDr. 10,500 
 To Sales A/c   10,500
 (Being goods sold for cash)    
Jan.7Purchases A/cDr. 12,000 
 To cash A/c   12,000
 (Being purchases goods for cash)    
Jan.10wages A/cDr. 700 
 To Cash A/c   700
 (Being wages paid)    
Jan.13Cash A/cDr. 5,000 
 To Sales A/c   5,000
 (Being goods sales for cash)    
Jan.15Rash meet A/cDr. 1,500 
 To Sales A/c   1,500
 (Being goods sold to Rash meet)     
Jan.16Purchases A/cDr. 7,500 
 To Mukesh’s A/c   7,500
 (Being goods purchases from Mukesh)    
Jan.18Mukesh A/cDr. 800 
 To Purchases A/c   800
 (Being goods returned to Mukesh)    
Jan.21Cash A/cDr. 3,500 
 To Sales A/c   3,500
 (Being goods sold for cash)    
Jan.23Electricity bill A/cDr. 500 
 To cash A/c   500
 (Being wages paid)    
Jan.24Wages A/cDr. 1,000 
 To Cash A/c   1,000
 (Being wages paid)    
Jan.27Cash A/cDr. 2,500 
 To Sales A/c   2,500
 (Being cash sales)    
Jan.28Advertisement A/cDr. 900 
 To Cash A/c   900
 (Being cash paid for advertisement)    
Jan.30Rent A/cDr. 100 
 To Cash A/c   100
 (Being rent paid)    
Jan.31Wages A/cDr. 1,000 
 To cash A/c   1,00
 (Being wages paid)    

Ledger A/c

Dr.Cash A/cCr.
Jan.1To Capital A/c 45,000Jan.3By Purchases A/c 25,000
Jan. 5To Sales A/c 10,500Jan.7By Purchases A/c 12,000
Jan.13To Sales A/c 5,000Jan.10By Wages A/c 700
Jan.21To Sales A/c 3,500Jan.32By Electricity A/c 500
Jan.27To Sales A/c 2,500Jan.24By Wages A/c 1,000
    Jan.28By Advertisement A/c 900
    Jan.30By Rent A/c 100
    Jan.30By Wages A/c 1,000
    Jan.31By Balance c/d 25,300
   66,500   66,500
Feb.1To Balance b/d 25,300    


Dr.Capital A/cCr.
Jan.31To Balance c/d 45,000Jan.1By Cash A/c 45,000
   45,000   45,000
    Feb.1By Balance b/d 45,000


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


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


Dr.Cash A/cCr.
Jan.10To Cash A/c 700Jan.31By Balance c/d 2,700
Jan.24To Cash A/c 1,000    
Jan.31To Cash A/c 1,000    
   2,700   2,700
Feb.1To Balance b/d 2,700    


Dr.Rash meet A/cCr.
Jan.15To Sales A/c 1,500Jan.31By Balance c/d 1,500
   1,500   1,500
Feb.1To Balance b/d 1,500    


Dr.Mukesh’s A/cCr.
Jan.18To Purchases return A/c 800Jan.16By Purchases A/c 7,500
Jan.31To Balance c/d 6,700    
   7,500   7,500
    Feb.1By Balance b/d 6,700


Dr.Purchases return A/cCr.
Jan.31To Balance c/d 800Jan.18By Mukesh’s A/c 800
   800   800
    Feb.1By Balance b/d 800



Dr.Electricity bill A/cCr.
Jan.23To Cash A/c 500Jan.31By Balance c/d 500
   500   500
Feb.1To Balance b/d 500    


Dr.Rent A/cCr.
Jan.30To Cash A/c 100Jan.31By Balance c/d 100
   100   100
Feb.1To Balance b/d 100    


                                 Trail Balance A/c   
S. No.Name of A/cL.F.DebitCredit
1Cash A/c 25,300 
2Capital A/c  45,000
3Purchases A/c 44,500 
4Sales A/c  23,000
5Wages A/c 2,700 
6Rash meet A/c 1,500 
7Mukesh A/c  6,700
8Purchases return A/c  800
9Electricity bill A/c 500 
10Advertisement A/c 900 
11Rent A/c 100 
 Total 75,50075,500

End of Solution

Check Out the Solution of all questions for this chapter:

The solutions to all questions of Chapter No. 9 – Trial Balance Class 11 Unimax are shown as follows, click on the image of the question to get the solution.

1. Comprehensive Solutions for All Chapters of Advanced Accountancy I Class 11 by Unimax offers a comprehensive solution for students studying Advanced Accountancy I Part 1 in Class 11. With their meticulously curated study material, students can access comprehensive solutions to all the questions included within each chapter. By selecting the chapter name from the study material, students can easily navigate through the topics and find detailed explanations and step-by-step solutions to the problems presented in that section. Whether it’s understanding complex accounting concepts, mastering calculation techniques, or analyzing financial statements, Unimax provides a valuable resource to aid students in their learning journey. With these comprehensive solutions at their disposal, students can enhance their understanding, clarify doubts, and improve their problem-solving skills in Advanced Accountancy, ensuring they are well-prepared for their Class 11 examinations.

2. Punjab School Education Board (PSEB) Solutions of Usha Publication.

If you’re a student enrolled in the Punjab School Education Board Class 11, it’s essential to explore a wide range of books to cover the syllabus thoroughly. While the prescribed textbooks are undoubtedly valuable, supplementing your studies with additional resources can enhance your understanding and knowledge. Consider checking out other books that align with the curriculum, offering different perspectives and insights on the subjects you’re studying. These supplementary materials can provide you with alternative explanations, practice questions, and examples that may aid in clarifying complex concepts. Moreover, exploring diverse sources can expose you to a variety of writing styles and viewpoints, fostering a broader understanding of the subjects. So, seize the opportunity to expand your learning by delving into other books that can complement your studies and contribute to your academic growth.


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