can u give me the ledger account trial balance of question number 7 of pg no8.55 in ts grewal

Dear Student,
 

Cash Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.01		Capital A/c		2,50,000	Jan.03	Bank A/c		2,35,000
Jan.10		Rajesh		46,800	Jan.08	Wages A/c		800
Jan.31		Bills Receivable A/c		20,000	Jan.10	Bank A/c		46,800
Jan.31		Balance c/d		65,100	Jan.11	Ramesh and company A/c		51,300
					Jan.12	Prepaid rent A/c		4,000
					Jan.15	Wages A/c		800
					Jan.15	Expenses A/c		700
					Jan.22	Wages A/c		800
					Jan.22	Expenses A/c		500
					Jan.29	Wages A/c		800
					Jan.31	Expenses A/c		400
					Jan.31	Salary A/c		20,000
					Jan.31	Bank A/c		20,000
				3,81,900				3,81,900

 

Capital Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.31		Balance c/d		2,50,000	Jan.01	Cash A/c		2,50,000
				2,50,000				2,50,000

 

Bank Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.02		Cash A/c		2,35,000	Jan.22	Ram Chand		61,300
Jan.10		Cash A/c		46,800	Jan.31	Balance c/d		3,24,500
Jan.21		Jagdish		32,000
Jan.25		Mahesh Chand		52,000
Jan.31		Cash A/c		20,000
				3,85,800				3,85,800

 

Purchases Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.03		Ramesh and company		54,000	Jan.31	Balance c/d		1,92,500
Jan.07		Ram Chand		64,500
Jan.13		C.Khare		74,000
				1,92,500				1,92,500

 

Ramesh and Company Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.11		Cash A/c		51,300	Jan.03	Purchases A/c		54,000
Jan.11		Discount Received A/c		2,700
				54,000				54,000

 

Rajesh
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.03		Sales A/c		48,000	Jan.10	Cash A/c		46,800
Jan.17		Sales A/c		16,000	Jan.10	Discount Allowed A/c		1,200
					Jan.31	Balance c/d		16,000
				64,000				64,000

 

Sales Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.31		Balance c/d		1,74,500	Jan.03	Rajesh		48,000
					Jan.08	Mahesh Chand		53,500
					Jan.16	Jagdish		32,000
					Jan.17	Rajesh		16,000
					Jan.21	Mahesh Chand		25,000
				1,74,500				1,74,500

 

Ram Chand
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.22		Bank A/c		61,300	Jan.07	Purchases A/c		64,500
Jan.22		Discount Received A/c		3,200
				64,500				64,500

 

Wages A/c
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.08		Cash A/c		800	Jan.31	Balance c/d		3,200
Jan.15		Cash A/c		800
Jan.22		Cash A/c		800
Jan.29		Cash A/c		800
				3,200				3,200

 

Mahesh Chand
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.08		Sales A/c		53,500	Jan.25	Bank A/c		52,000
Jan.21		Sales A/c		25,000	Jan.25	Discount Allowed A/c		1,500
					Jan.27	Sales Returns A/c		2,000
					Jan.31	Balance c/d		23,000
				78,500				78,500

 

Discount Allowed Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.10		Rajesh		1,200	Jan.31	Balance c/d		2,700
Jan.25		Mahesh Chand		1,500
				2,700				2,700

 

Discount Received Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.31		Balance c/d		5,900	Jan.11	Ramesh and company		2,700
					Jan.22	Ram Chand		3,200
				5,900				5,900

 

Prepaid Rent Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.12		Cash A/c		4,000	Jan.31	Balance c/d		4,000
				4,000				4,000

 

C. Khare
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.31		Balance c/d		74,000	Jan.13	Purchases A/c		74,000
				74,000				74,000

 

Expenses Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.15		Cash A/c		700	Jan.31	Balance c/d		1,600
Jan.22		Cash A/c		500
Jan.31		Cash A/c		400
				1,600				1,600

 

Salary Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.31		Cash A/c		20,000	Jan.31	Balance c/d		20,000
				20,000				20,000

 

Jagdish
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.16		Sales A/c		32,000	Jan.21	Bank A/c		32,000
				32,000				32,000

 

Sales Returns Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.27		Mahesh Chand		2,000	Jan.31	Balance c/d		2,000
				2,000				2,000

 

Bills Receivable Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2016					2016
Jan.01		Balance b/d		20,000	Jan.31	Cash A/c		20,000
				20,000				20,000

 
 
Note 
For Trial Balance, which account shows Dr. balance,it should be written in Debit side and which account shows Cr. balance,it should be shown in Credit side.

Regards