how to prepare trial balance using total cum balancing method

Total cum balance method presents both the balance and total method in the same trial balance. The amount column is divided between total and balance methods. Each method has further two columns of debit and credit. Then all the ledger accounts are enlisted. The debit and credit total of every account is posted in total method and the balance of accounts is written in the balance method.The total of debit and credit under each method must be equal . There will be different totals according to the different methods but total of debit and credit under these methods will be equal.

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Totals-cum-balances MethodThis method is a combination of totals method and balances method. Underthis method four columns for amount are prepared. Two columns for writingthe debit and credit totals of various accounts and two columns for writingthe debit and credit balances of these accounts. However, this method is alsonot used in practice because it is time consuming and hardly serves anyadditional or special purpose.Let us now learn how will the trial balance be prepared using each ofthese methods with the help of the following example :Mr. Rawats ledger shows the following accounts for his business. Help himin preparing the trial balance using : (i) Totals method,(ii) Balances method, (iii) Totals-cum-Balances methodAccountancy186Rawats Capital AccountDr.Cr.Date ParticularsJ.F.AmountDate ParticularsJ.F.AmountRs. Rs.2009 2009Dec. 31 Balance c/d60,000Jan. 01 Balance b/d40,000Cash20,00060,000201060,000Jan. 01 Balance b/d60,000Rohans AccountDr.Cr.Date ParticularsJ.F.AmountDate ParticularsJ.F.AmountRs. Rs.2009 2009Cash40,000Jan. 01 Balance b/d10,000Dec. 31Balance c/d20,000Purchases50,00060,000201060,000Jan. 1 Balance b/d20,000Machinery AccountDr.Cr.Date ParticularsJ.F.AmountDate ParticularsJ.F.AmountRs. Rs.2009 2009Dec. 31 Balance b/d20,000Depreciation3,000Dec. 31 Balance c/d17,00020,000 20,0002010Jan. 01 Balance b/d17,000Rahuls AccountDr.Cr.DateParticularsJ.F.AmountDateParticularsJ.F.AmountRs. Rs.2009 2009Jan. 01 Balance b/d15,000Cash55,000Sales60,000Dec. 31Balance c/d20,000201075,000 75,000Jan. 01 Balance b/d20,000187Trial Balance and Rectification of ErrorsSales AccountDr.Cr.Date Particulars J.F.AmountDate Particulars J.F.AmountRs. Rs.2009Rahul60,000Cash10,00070,000Cash AccountDr.Cr.DateParticularsJ.F.AmountDateParticularsJ.F.AmountRs. Rs.2009 2009Jan. 01 Balanc e b/d15,000Rohan40,000Capital20,000Wages5,000Rahul55,000Purchases12,000Sales 10,000Dec. 31 Balance c/d43,0001,00,0001,00,0002010Jan. 01 Balance b/d43,000Wages AccountDr.Cr.DateParticularsJ.F.AmountDateParticularsJ.F.AmountRs. Rs.2009Cash5,0005,000Depreciation AccountDr.Cr.Date ParticularsJ.F.AmountDate ParticularsJ.F.AmountRs. Rs.2009Machinery3,0003,000