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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 | 30,000 | |
| Patents | 15,000 | |
| General expenses | 6,000 | |
| Insurance | 1,200 | |
| Capital | 1,74,600 | |
| Drawing | 12,490 | |
| Sundry debtors | 39,000 | |
| Sundry creditors | 20,000 | |
| Packing expenses | 2,000 | |
| Total | 4,16,620 | 4,16,620 |
The solution of Question 14 Chapter 9 – Unimax Publications of Class 11: –
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Cash in hand | 1,980 | ||
| 2 | Cash at bank | 15,260 | ||
| 3 | Purchases | 81,350 | ||
| 4 | Sales | 2,17,560 | ||
| 5 | Return inwards | 1,360 | ||
| 6 | Return outwards | 1,900 | ||
| 7 | Goodwill | 25,000 | ||
| 8 | Discount received | 4,000 | ||
| 9 | Sundry income | 1,000 | ||
| 10 | Wages | 29,960 | ||
| 11 | Fuel and power | 9,460 | ||
| 12 | Carriage on sales | 6,400 | ||
| 13 | Carriage on purchases | 4,080 | ||
| 14 | Stock 1.1.2019 | 21,520 | ||
| 15 | Building | 60,000 | ||
| 16 | Land | 20,000 | ||
| 17 | Machinery | 40,000 | ||
| 18 | Salaries | 30,000 | ||
| 19 | Patents | 15,000 | ||
| 20 | General expenses | 6,000 | ||
| 21 | Insurance | 1,200 | ||
| 22 | Capital | 1,74,600 | ||
| 23 | Drawing | 12,490 | ||
| 24 | Sundry debtors | 39,000 | ||
| 25 | Sundry creditors | 20,000 | ||
| 26 | Packing expenses | 2,000 | ||
| Total | 4,19,060 | 4,19,060 | ||
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