Practicals - Trial Balance
Practicals - Trial Balance
Practicals - Trial Balance
Table of Contents
Problem – 1
Record the following transactions in the Journal and post them into ledger and prepare a Trail
Balance
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Practicals: Trial Balance
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Practicals: Trial Balance
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Practicals: Trial Balance
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
01/11/_5 To Balance b/d – 65,000
Capital a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
31/10/_5 To Balance c/d – 80,000 01/10/_5 By Cash a/c – 80,000
tl 80,000 tl 80,000
01/11/_5 By Balance b/d – 80,000
Goods/stock a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
04/10/_5 By Tarl a/c – 25,000
03/10/_5 To Karl a/c – 20,000 07/10/_5 By Cash a/c – 15,000
05/10/_5 To Cash a/c – 25,000 09/10/_5 By Karl a/c – 2,000
12/10/_5 To Tarl a/c – 3,000 14/10/_5 By Drawings a/c – 3,000
31/10/_5 By Balance c/d – 3,000
tl 48,000 tl 48,000
01/11/_5 To Balance b/d – 3,000
Karl a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
To Goods/stock
09/10/_5 – 2,000
a/c
11/10/_5 – 12,000 03/10/_5 By Goods/stock a/c – 20,000
To Cash a/c
31/10/_5 – 6,000
To Balance c/d
tl 20,000 tl 20,000
01/11/_5 By Balance b/d – 6,000
Tarl a/c
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Practicals: Trial Balance
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
By Goods/stock
12/10/_5 – 3,000
a/c
04/10/_5 To Goods/stock a/c – 25,000 15/10/_5 – 12,000
By Cash a/c
31/10/_5 – 10,000
By Balance c/d
tl 25,000 tl 25,000
01/11/_5 To Balance b/d – 10,000
Furniture a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
10/10/_5 To Cash a/c – 15,000 31/10/_5 By Balance c/d – 15,000
tl 15,000 tl 15,000
01/11/_5 To Balance b/d – 15,000
Drawings a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
14/10/_5 To Goods/stock a/c – 3,000 31/10/_5 By Balance c/d – 3,000
tl 3,000 tl 3,000
01/11/_5 To Balance b/d – 3,000
Salaries a/c
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Practicals: Trial Balance
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
17/10/_5 To Cash a/c – 5,000 31/10/_5 By Balance c/d – 5,000
tl 5,000 tl 5,000
01/11/_5 To Balance b/d – 5,000
Stationery a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
18/10/_5 To Cash a/c – 1,000 31/10/_5 By Balance c/d – 1,000
tl 1,000 tl 1,000
01/11/_5 To Balance b/d – 1,000
Interest a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
31/10/_5 To Balance c/d – 4,000 20/10/_5 By Cash a/c – 4,000
tl 4,000 tl 4,000
01/11/_5 By Balance b/d – 4,000
Trial Balance
[Modern Method]
Trial Balance of Mr. Neel as on 31/10/_5
Amount Amount
Particulars L/F
(Dr) (Cr)
Cash a/c – 65,000 –
Capital a/c – – 80,000
Goods/stock a/c – 3,000 –
Karl a/c – – 6,000
Tarl a/c – 10,000 –
Furniture a/c – 15,000 –
Drawings a/c – 3,000 –
Loan from parl a/c – – 12,000
Salaries a/c – 5,000 –
Stationery a/c – 1,000 –
Interest a/c – – 4,000
Total 1,02,000 1,02,000
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Practicals: Trial Balance
Problem – 2
Enter the following transactions in the Journal and post them into ledger and from the
information obtained prepare a Trail Balance.
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Practicals: Trial Balance
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Practicals: Trial Balance
General Ledger
[Books of Mrs. Roy]
Cash a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
By Purchases a/c
12/11/_5 – 15,000
By Bank a/c
10/11/_5 To Capital a/c – 60,000 14/11/_5 – 16,000
By Electrical Bill
29/11/_5 To Sales a/c – 6,000 27/11/_5 – 100
a/c
30/11/_5 – 34,900
By Balance c/d
tl 66,000 tl 66,000
01/12/_5 To Balance b/d – 34,900
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Practicals: Trial Balance
Capital a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
30/11/_5 To Balance c/d – 60,000 10/11/_5 By Cash a/c – 60,000
tl 60,000 tl 60,000
01/12/_5 By Balance b/d – 60,000
Furniture a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
To Modern Furniture
11/11/_5 – 10,000 30/11/_5 By Balance c/d – 10,000
a/c
tl 10,000 tl 10,000
01/12/_5 To Balance b/d – 10,000
Purchases a/c
Dr .
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
12/11/_5 To Cash a/c – 15,000
30/11/_5 By Balance c/d – 45,000
13/11/_5 To B.Sen & Co a/c – 30,000
tl 45,000 tl 45,000
01/12/_5 To Balance b/d – 45,000
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Practicals: Trial Balance
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
30/11/_5 To Balance c/d – 30,000 13/11/_5 By Purchases a/c – 30,000
tl 30,000 tl 30,000
01/12/_5 By Balance b/d – 30,000
Bank a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
By Machinery a/c
19/11/_5 – 6,000
To Cash a/c By B. Sen & Co a/c
14/11/_5 – 16,000 21/11/_5 – 5,000
To Sales a/c By Drawings a/c
16/11/_5 – 15,000 22/11/_5 – 3,000
To Zahir Khan a/c By Interest a/c
26/11/_5 – 5,000 23/11/_5 – 2,000
To Commision By Office Expenses
30/11/_5 – 5,000 24/11/_5 – 10,000
Received a/c a/c
30/11/_5 – 15,000
By Balance c/d
tl 41,000 tl 41,000
01/12/_5 To Balance b/d – 15,000
Sales a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
16/11/_5 By Bank a/c – 15,000
30/11/_5 To Balance c/d – 31,000 18/11/_5 By Zahir Khan a/c – 10,000
29/11/_5 By Cash a/c – 6,000
tl 31,000 tl 31,000
01/12/_5 By Balance b/d – 31,000
Stationery a/c
Dr
Cr
Date Particulars J/F Amount Date
Particulars J/F Amount
To Bharat
17/11/_5 – 1,000 30/11/_5 By Balance c/d – 1,000
Stationery Mart a/c
tl 1,000 tl 1,000
01/12/_5 To Balance b/d – 1,000
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Practicals: Trial Balance
Machinery a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
19/11/_5 To Bank a/c – 6,000 30/11/_5 By Balance c/d – 6,000
tl 6,000 tl 6,000
01/12/_5 To Balance b/d – 6,000
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Practicals: Trial Balance
Drawings a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
22/11/_5 To Bank a/c – 3,000 30/11/_5 By Balance c/d – 3,000
tl 3,000 tl 3,000
01/12/_5 To Balance b/d – 3,000
Interest a/c
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
23/11/_5 To Bank a/c – 2,000 30/11/_5 By Balance c/d – 2,000
tl 2,000 tl 2,000
01/12/_5 To Balance b/d – 2,000
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Practicals: Trial Balance
Dr
Cr
Date Particulars J/F Amount Date Particulars J/F Amount
27/11/_5 To Cash a/c – 100 30/11/_5 By Balance c/d – 100
tl 100 tl 100
01/12/_5 To Balance b/d – 100
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Practicals: Trial Balance
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