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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 | 5,60,000 |
| Purchases | 3,00,000 | Sales return | 4,000 |
| Purchases return | 17,500 | Carriage inward | 2,000 |
| Bills receivable | 50,000 |
The solution of Question No 5 Chapter No 9 – Unimax Class 11
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Cash in hand | 20,000 | ||
| 2 | Capital | 90,000 | ||
| 3 | Machinery | 30,000 | ||
| 4 | Opening stock | 30,000 | ||
| 5 | Discount allowed | 500 | ||
| 6 | Bad debts | 3,500 | ||
| 7 | Drawing | 5,000 | ||
| 8 | Cash at Bank | 75,000 | ||
| 9 | Commission paid | 7,000 | ||
| 10 | Rates and Taxes | 3,000 | ||
| 11 | Purchases | 3,00,000 | ||
| 12 | Purchases return | 17,500 | ||
| 13 | Bills receivable | 50,000 | ||
| 14 | Furniture | 16,000 | ||
| 15 | Telephone charges | 2,500 | ||
| 16 | Discount received | 1,000 | ||
| 17 | Salaries | 6,000 | ||
| 18 | Building | 35,000 | ||
| 19 | S. debtors | 55,000 | ||
| 20 | Repair | 4,000 | ||
| 21 | Insurance premium | 3,000 | ||
| 22 | Wages | 17,000 | ||
| 23 | Sales | 5,60,000 | ||
| 24 | Sales return | 4,000 | ||
| 25 | Carriage inward | 2,000 | ||
| Total | 6,68,500 | 6,68,500 |
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