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Question 13 Chapter 9 – Unimax Publications of Class 11

Question 13 Chapter 9 – Unimax Publications of Class 11

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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:

ParticularsParticulars
Capital15,000Drawings1,050
Stock 1.4.20194,000Sales39,425
Purchases23,100Carriage outwards230
Wages6,205Return outwards290
Lighting310Discount received315
Equipment6,875Sundry debtors16,920
Carriage inwards105  
Bills payable350  
Discount allowed285  
Rent &Taxes1,115  
Motor vehicle1,475  
Cash in hand110  
Sundry creditors4,925  
Bank overdraft1,475  
 65,330 65,330

The solution of Question 13 Chapter 9 – Unimax Publications of Class 11: –

Trail Balance A/c
S. No.Name of A/cL.F.DebitCredit
1Capital  15,000
2Stock 1.4.2019 4,000 
3Purchases 23,100 
4Wages 6,205 
5Lighting 310 
6Equipment 6,875 
7Carriage inwards 105 
8Bills payable  350
9Discount allowed 285 
10Rent &Taxes 1,115 
11Motor vehicle 1,475 
12Cash in hand 110 
13Sundry creditors  4,925
14Bank overdraft  1,475
15Drawings 1,050 
16Sales  39,475
17Carriage outwards 230 
18Return outwards  290
19Discount received  315
20Sundry debtors 16,920 
 Total 61,78061,780

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