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Question 7 Chapter 9 – Unimax Publications of Class 11
Prepare a Trial balance from the following balance taken from the books of Ravi traders on 30th June, 2023.
| ₹ | ₹ | ||
| Capital account | 1,25,000 | Sales | 1,54,500 |
| Furniture and fittings | 6,400 | Bank (cr. Balance) | 28,500 |
| Motor car | 62,500 | Purchases returns | 1,250 |
| Buildings | 75,000 | Commission(cr.) | 3,700 |
| Total debtors | 38,000 | Sales returns | 2,000 |
| Total creditors | 25,000 | Advertisement | 2,500 |
| Bad debts | 1,250 | Interest account (dr.) | 1,180 |
| Stock (1.4.2023) | 34,600 | Cash balance | 6,500 |
| Purchases | 54,600 | Insurance and Tax | 12,500 |
| Input IGST A/c | 3,000 | Salaries | 40,820 |
| Output CGST A/c | 1,500 | Output SGST A/c | 1,500 |
The solution of Question 7 Chapter 9 – Unimax Publications of Class 11: –
| Trail Balance A/c | ||||
| S. No. | Name of A/c | L.F. | Debit | Credit |
| 1 | Capital account | 1,25,000 | ||
| 2 | Furniture and fittings | 6,400 | ||
| 3 | Motor car | 62,500 | ||
| 4 | Buildings | 75,000 | ||
| 5 | Total debtors | 38,000 | ||
| 6 | Total creditors | 25,000 | ||
| 7 | Bad debts | 1,250 | ||
| 8 | Stock (1.4.2023) | 34,600 | ||
| 9 | Purchases | 54,750 | ||
| 10 | Input IGST A/c | 3,000 | ||
| 11 | Output CGST A/c | 1,500 | ||
| 12 | Sales | 1,54,500 | ||
| 13 | Bank (cr. Balance) | 28,500 | ||
| 14 | Purchases returns | 1,250 | ||
| 15 | Commission(cr.) | 3,750 | ||
| 16 | Sales returns | 2,000 | ||
| 17 | Advertisement | 2,500 | ||
| 18 | Interest account (dr.) | 1,180 | ||
| 19 | Cash balance | 6,500 | ||
| 20 | Insurance and Tax | 12,500 | ||
| 21 | Salaries | 40,820 | ||
| 22 | Output SGST A/c | 1,500 | ||
| Total | 3,41,000 | 3,41,000 |
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