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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 |
| Discount received | 6,000 | Fixed assets | 17,000 |
| Carriage inward | 3,000 | ||
| Fuel & power | 1,500 | ||
| Outstanding wages | 1,000 | ||
| Cash in hand | 2,000 | ||
| Bank overdraft | 21,500 | ||
| 2,19,000 | 2,19,000 |
The solution of Question 15 Chapter 9 – Unimax Publications of Class 11: –
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Opening stock | 25,000 | ||
| 2 | Wages | 30,000 | ||
| 3 | Salaries | 20,000 | ||
| 4 | Purchases | 80,000 | ||
| 5 | Return outward | 1,000 | ||
| 6 | Debtors | 20,000 | ||
| 7 | Bill payable | 8,000 | ||
| 8 | Discount received | 6,000 | ||
| 9 | Carriage inward | 3,000 | ||
| 10 | Fuel & power | 1,500 | ||
| 11 | Outstanding wages | 1,000 | ||
| 12 | Cash in hand | 2,000 | ||
| 13 | Bank overdraft | 21,500 | ||
| 14 | Capital | 46,500 | ||
| 15 | Sales | 1,30,000 | ||
| 16 | Return inward | 5,000 | ||
| 17 | Bills receivable | 12,000 | ||
| 18 | Creditors | 5,000 | ||
| 19 | Discount allowed | 3,000 | ||
| 20 | Carriage outward | 500 | ||
| 21 | Fixed assets | 17,000 | ||
| Total | 2,19,000 | 2,19,000 | ||
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