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प्रश्न
Prepare the trial balance from the following balances of Rajesh as on 31st March, 2017.
| Name of the account | ₹ | Name of the account | ₹ |
| Bills receivable | 13,000 | Drawings | 7,000 |
| Bank charges | 750 | Sundry debtors | 17,100 |
| Conveyance charges | 350 | Bills payable | 12,000 |
| Discount received | 1,300 | Capital | 25,900 |
| Cash in hand | 1,000 |
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उत्तर
Trial balance of Rajesh as on 31st March, 2017
| S. No. | Name of the account | L.F. | Debit balance ₹ |
Credit balance ₹ |
| 1. | Bills receivable | 13,000 | ||
| 2. | Bank charges | 750 | ||
| 3. | Conveyance charges | 350 | ||
| 4. | Discount received | 1,300 | ||
| 5. | Cash in hand | 1,000 | ||
| 6. | Drawings | 7,000 | ||
| 7. | Sundry debtors | 17,100 | ||
| 8. | Bills payable | 12,000 | ||
| 9. | Capital | 25,900 | ||
| Total | 39,200 | 39,200 |
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Methods of Preparing Trial Balance
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संबंधित प्रश्न
Which of the following method(s) can be used for preparing trial balance?
Give the format of trial balance.
What are the methods of preparation of trial balance?
Prepare the trial balance from the following information:
| Name of the account | ₹ | Name of the account | ₹ |
| Bank loan | 2,00,000 | Purchases | 1,80,000 |
| Bills payable | 1,00,000 | Sales | 3,00,000 |
| Stock | 70,000 | Debtors | 4,00,000 |
| Capital | 2,50,000 | Bank | 2,00,000 |
Prepare the trial balance from the following balances of Chandramohan as on 31st March, 2017.
| Name of the account | ₹ | Name of the account | ₹ |
| Capital | 1,24,500 | Bank overdraft | 5,800 |
| Drawings | 2,000 | Motor car | 20,000 |
| Loan borrowed | 7,000 | General expenses | 2,500 |
| Sales | 53,400 | Building | 1,10,000 |
| Purchases | 40,000 | Stock | 16,200 |
Prepare the trial balance from the following balances of Babu as on 31st March, 2016.
| Name of the account | ₹ | Name of the account | ₹ |
| Cash in hand | 7,000 | Bills receivable | 7,000 |
| Sundry debtors | 5,400 | Sundry creditors | 11,800 |
| Salaries | 6,800 | Capital | 25,000 |
| Bad debts | 200 | Purchases | 45,000 |
| Opening stock | 15,400 | Sales | 50,000 |
The following balances are extracted from the books of Ravichandran on 31st December, 2016. Prepare the trial balance.
| Name of the account | ₹ | Name of the account | ₹ |
| Capital | 1,50,000 | Sales | 75,000 |
| Debtors | 22,800 | Return inwards | 1,000 |
| Rent received | 500 | Discount allowed | 800 |
| Bank overdraft | 3,100 | Discount received | 1,000 |
| Creditors | 5,500 | Wages | 2,900 |
| Premises | 1,46,000 | Salaries | 3,500 |
| Opening stock | 10,000 | Commission paid | 1,100 |
| Purchases | 45,000 | General expenses | 2,000 |
Correct the following trial balance:
| Particulars | Debit Balance ₹ | Credit Balance ₹ |
| Opening Stock | 1,00,000 | |
| Salaries | 36,000 | |
| Creditors | 1,32,000 | |
| Bank | 35,000 | |
| Carriage inwards | 18,000 | |
| Rent received | 9,000 | |
| Discount allowed | 6,000 | |
| Purchases | 3,48,000 | |
| Bills payable | 60,000 | |
| Debtors | 45,000 | |
| Carriage outwards | 15,000 | |
| Capital | 1,63,000 | |
| Returns inward | 9,000 | |
| Discount received | 12,000 | |
| Trade expenses | 18,000 | |
| Sales | 3,68,000 | |
| Building | 1,14,000 | |
| Total | 7,44,000 | 7,44,000 |
