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Page No 13.17:

Answer:

Trial Balance

S. No.

Account Title

Debit

Balance

(Rs)

Credit

Balance

(Rs)

(i)

Capital

 

2,00,000

(ii)

Stock

70,000

 

(iii)

Cash

1,80,000

 

(iv)

Debtors

3,00,000

 

(v)

Creditors

 

1,00,000

(vi)

Bank Loan

 

1,50,000

(vii)

Sales

 

3,00,000

(viii)

Purchases

2,00,000

 

 

 

7,50,000

7,50,000

 

 

 

 



Page No 13.18:

Answer:

Trial Balance

as on March 31,2017

S. No.

Account Title

Debit

Balance

(Rs)

Credit

Balance

(Rs)

(i)

Bank Overdraft

 

85,000

(ii)

Sales

 

8,10,000

(iii)

Purchases Return

 

22,500

(iv)

Debtors

4,00,500

 

(v)

Wages

96,000

 

(vi)

Capital (Balancing Figure)

 

1,58,750

(vii)

Purchases

4,45,000

 

(viii)

Cash in hand

8,500

 

(ix)

Creditors

 

2,15,000

(x)

Sales Return

15,750

 

(xi)

Equipment

25,000

 

(xii)

Opening Stock

3,00,500

 

 

 

12,91,250

12,91,250

 

 

 

 

Page No 13.18:

Answer:

Books of Mohan

Journal

Date

Particular

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

2017

 

 

 

 

April 01

Cash A/c

Dr.

 

1,00,000

 

 

To Capital A/c

 

 

1,00,000

 

(Commenced business with Cash)

 

 

 

 

 

 

 

 

April 03

Purchases A/c

Dr.

 

5,000

 

 

To Cash A/c

 

 

5,000

 

(Bought goods)

 

 

 

 

 

 

 

 

April 04

Gopal

Dr.

 

4,000

 

 

To Sales A/c

 

 

4,000

 

(Goods Sold to Gopal)

 

 

 

 

 

 

 

 

April 10

Purchases A/c

Dr.

 

 8,000

 

 

To Ram

 

 

8,000

 

(Bought goods from Ram)

 

 

 

 

 

 

 

 

April 15

Trade Expenses A/c

Dr.

 

2,000

 

 

To Cash A/c

 

 

2,000

 

(Paid trade expenses)

 

 

 

 

 

 

 

 

April 20

Cash A/c

Dr.

 

3,950

 

 

Discount Allowed A/c

Dr.

 

 50

 

 

To Gopal

 

 

4,000

 

(Cash received from Gopal and discount allowed)

 

 

 

 

 

 

 

 

April 25

Wages A/c

Dr.

 

700

 

 

To Cash

 

 

700

 

(Paid Wages)

 

 

 

 

 

 

 

 

April 27

Ram

Dr.

 

8,000

 

 

To Cash A/c

 

 

7,700

 

To Discount Received A/c

 

 

300

 

(Paid to Ram and discount received from him)

 

 

 

 

 

 

 

 

April 30

Rent A/c

Dr.

 

1,500

 

 

To Cash A/c

 

 

1,500

 

(Paid Rent)

 

 

 

 

Cash Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Capital

 

1,00,000

April 03

Purchases

 

5,000

April 20

Gopal

 

3,950

April 15

Trade Expenses

 

2,000

 

 

 

 

April 25

Wages

 

700

 

 

 

 

April 27

Ram

 

7,700

 

 

 

 

April 30

Rent

 

1,500

 

 

 

 

 

Balance c/d

 

87,050

 

 

 

1,03,950

 

 

 

1,03,950

 

 

 

 

 

 

 

 

                 

 

Capital Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

1,00,000

April 01

Cash

 

1,00,000

 

 

 

 1,00,000

 

 

 

 1,00,000

 

 

 

 

 

 

 

 

                 

 

 

Purchases Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 03

Cash

 

5,000

April 30

Balance c/d

 

13,000

April 10

Ram

 

8,000

 

 

 

 

 

 

 

13,000

 

 

 

13,000

 

 

 

 

 

 

 

 

                 

 

Sales Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

4,000

April 04

Gopal

 

4,000

 

 

 

4,000

 

 

 

4,000

 

 

 

 

 

 

 

 

                 

 

Gopals’ Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 04

Sales

 

4,000

April 20

Cash

 

3,950

 

 

 

  

April 20

 Discount Allowed

 

50

 

 

 

4,000

 

 

 

4,000

 

 

 

 

 

 

 

 

                 

 

Ram’s Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 27

Cash

 

7,700

April 10

Purchases

 

8,000

 

Discount Received

 

300

 

 

 

 

 

 

 

8,000

 

 

 

8,000

 

 

 

 

 

 

 

 

                 

 

Trade Expenses Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 15

Cash

 

2,000

April 30

Balance c/d

 

2,000

 

 

 

2,000

 

 

 

2,000

 

 

 

 

 

 

 

 

                 

 

Discount Received Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F

Amount (Rs)

2017

 

 

 

2017

 

 

 

April  20

Balance c/d

 

300

April 20

Ram

 

300

 

 

 

300

 

 

 

300

 

 

 

 

 

 

 

 

                 

 

Wages Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 25

Cash

 

700

April 30

Balance c/d

 

700

 

 

 

700

 

 

 

700

 

 

 

 

 

 

 

 

                 

 

Discount Allowed Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 27

Gopal

 

50

April 01

Balance c/d

 

50

 

 

 

50

 

 

 

50

 

 

 

 

 

 

 

 

                 

 

Rent Account

Dr.

 

Cr.

Date

Particulars

J.F

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Cash

 

1,500

April 30

Balance c/d

 

1,500

 

 

 

1,500

 

 

 

1,500

 

 

 

 

 

 

 

 

                 

 

 

Trial Balance

S. No.

Account Title

L.F.

Debit

Balance

(Rs)

Credit

Balance

(Rs)

(i)

Cash

 

87,050

 

(ii)

Capital

 

 

1,00,000

(iii)

Sales

 

 

4,000

(iv)

Trade Expenses

 

2,000

 

(v)

Discount Received

 

 

300

(vi)

Wages

 

700

 

(vii)

Discount Allowed

 

 50

 

(viii)

Rent

 

 1,500

 

(ix)

Purchases

 

13,000

 

 

 

 

 1,04,300

1,04,300

 

 

 

 

 

Page No 13.18:

Answer:

Books of Samrat

Journal

Date

Particulars

L.F.

Debit

Amount

(Rs)

Credit

Amount

(Rs)

2017

 

 

 

 

April 01

Cash A/c

Dr.

 

4,00,000

 

 

To Capital A/c

 

 

4,00,000

 

(Started  business with Cash)

 

 

 

 

 

 

 

 

April 02

Bank A/c

Dr.

 

2,00,000

 

 

To Cash A/c

 

 

2,00,000

 

(Deposited into Bank)

 

 

 

 

 

 

 

 

April 03

Purchases A/c

Dr.

 

1,20,000

 

 

To Bank A/c

 

 

1,20,000

 

(Bought goods by cheque)

 

 

 

 

 

 

 

 

April 05

Purchases A/c

Dr.

 

 80,000

 

 

To Bhanu

 

 

80,000

 

(Bought goods from Bhanu)

 

 

 

 

 

 

 

 

April 07

Cash A/c

Dr.

 

40,000

 

 

To Sales A/c

 

 

40,000

 

(Sold goods for Cash)

 

 

 

 

 

 

 

 

April 10

Bharat Kumar

Dr.

 

1,20,000

 

 

To Sales A/c

 

 

1,20,000

 

(Sold goods to Bharat Kumar)

 

 

 

 

 

 

 

 

April 15

Cash A/c

Dr.

 

1,15,000

 

 

Discount Allowed A/c

Dr.

 

5,000

 

 

To Bharat Kumar

 

 

1,20,000

 

(Cash received from Bharat Kumar and discount allowed)

 

 

 

 

 

 

 

 

April 17

Charity A/c

Dr.

 

1,000

 

 

To Cash A/c

 

 

1,000

 

(Paid for Charity)

 

 

 

 

 

 

 

 

April 18

Bhanu

Dr.

 

40,000

 

 

To Cash A/c

 

 

39,000

 

To Discount Received A/c

 

 

1,000

 

(Paid to Bhanu and discount received)

 

 

 

 

 

 

 

 

April 25

Salary A/c

Dr.

 

5,000

 

 

Rent A/c

Dr.

 

4,000

 

 

To Cash A/c

 

 

9,000

 

(Paid Salary and Rent)

 

 

 

 

 

 

 

 

April 30

Furniture A/c

Dr.

 

15,000

 

 

To Bank A/c

 

 

15,000

 

(Bought furniture by cheque)

 

 

 

 

 

 

 

 

 

Cash Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Capital

 

4,00,000

April 02

Bank

 

2,00,000

April 07

Sales

 

40,000

April 17

Charity

 

1,000

April 15

Bharat Kumar

 

1,15,000

April 18

Bhanu

 

39,000

 

 

 

 

April 25

Salary

 

5,000

 

 

 

 

April 30

Rent

 

4,000

 

 

 

 

April 30

Balance c/d

 

3,06,000

 

 

 

5,55,000

 

 

 

5,55,000

 

 

 

 

 

 

 

 

                 

 

Capital Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

4,00,000

April 01

Cash

 

4,00,000

 

 

 

4,00,000

 

 

 

4,00,000

 

 

 

 

 

 

 

 

 

Bank Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 02

Cash

 

2,00,000

April 03

Purchases

 

1,20,000

 

 

 

 

April 30

Furniture

 

15,000

 

 

 

 

April 30

Balance c/d

 

65,000

 

 

 

2,00,000

 

 

 

2,00,000

 

 

 

 

 

 

 

 

                 

 

Purchases Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 03

Bank

 

1,20,000

April 05

Balance c/d

 

2,00,000

April 05

Bhanu

 

80,000

 

 

 

 

 

 

 

2,00,000

 

 

 

2,00,000

 

 

 

 

 

 

 

 

                 

 

Sales Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

1,60,000

April 07

Cash

 

40,000

 

 

 

 

April 10

Bharat Kumar

 

1,20,000

 

 

 

1,60,000

 

 

 

1,60,000

 

 

 

 

 

 

 

 

                 

 

Bhanu

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 18

Cash

 

39,000

April 05

Purchases

 

80,000

April 18

Discount Received

 

1,000

 

 

 

 

April 30

Balance c/d

 

40,000

 

 

 

 

 

 

 

80,000

 

 

 

80,000

 

 

 

 

 

 

 

 

                 

 

 

Bharat Kumar  

Dr.

 

Cr

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 10

Sales

 

1,20,000

April 15

Cash

 

1,15,000

 

 

 

 

April 15

Discount Allowed

 

5,000

 

 

 

1,20,000

 

 

 

1,20,000

 

 

 

 

 

 

 

 

                 

 

Discount Allowed Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 15

Bharat Kumar

 

5,000

April 30

Balance c/d

 

5,000

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

                 

 

Charity Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 17

Cash

 

1,000

April 30

Balance c/d

 

1,000

 

 

 

1,000

 

 

 

1,000

 

 

 

 

 

 

 

 

                 

 

Discount Received Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

1,000

April 18

Bhanu

 

1,000

 

 

 

1,000

 

 

 

1,000

 

 

 

 

 

 

 

 

                 

 

Salary Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 25

Cash

 

5,000

April 30

Balance c/d

 

5,000

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

                 

 

 

Rent  Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 25

Cash

 

4,000

April 30

Balance c/d

 

4,000

 

 

 

4,000

 

 

 

4,000

 

 

 

 

 

 

 

 

                 

 

Furniture Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Bank

 

15,000

April 30

Balance c/d

 

15,000

 

 

 

15,000

 

 

 

15,000

 

 

 

 

 

 

 

 

 

Trial Balance

S. No.

Account Title

L.F.

Debit

Balance

(Rs)

Credit

Balance

(Rs)

(i)

Cash

 

3,06,000

 

(ii)

Discount Allowed

 

5,000

 

(iii)

Charity

 

1,000

 

(iv)

Discount Received

 

 

 1,000

(v)

Salary

 

5,000

 

(vi)

Capital

 

 

4,00,000

(vii)

Bank

 

65,000

 

(viii)

Purchases

 

2,00,000

 

(ix)

Sales

 

 

1,60,000

(x)

Bhanu

 

 

40,000

(xi)

Rent

 

4,000

 

(xii)

Furniture

 

15,000

 

 

 

 

6,01,000

6,01,000

 

 

 

 

 

Page No 13.18:

Answer:

Trial Balance

S. No.

Accounts Title

Debit (Rs)

Credit (Rs)

(i)

Capital

 

2,00,000

(ii)

Bills Payable

 

1,00,000

(iii)

Stock

70,000

 

(iv)

Bank Loan

 

1,50,000

(v)

Bank

1,80,000

 

(vi)

Sales

 

3,00,000

(vii)

Debtors

3,00,000

 

(viii)

Purchases

2,00,000

 

 

 

7,50,000

7,50,000

 

 

 

 

Page No 13.18:

Answer:

Trial Balance

S. No.

Accounts Title

Debit (Rs)

Credit

(Rs)

(i)

Capital

 

20,800

(ii)

Rent Outstanding

 

1,420

(iii)

Param

 

15,000

(iv)

Drawings

2,800

 

(v)

Goodwill

12,000

 

(vi)

Interest Received

 

2,000

(vii)

Discount Received

 

1,580

(viii)

Deepan

26,000

 

 

 

40,800

40,800

 

 

 

 



Page No 13.19:

Answer:

Journal

Date

Particular

L.F.

Debit

Amount

(Rs)

Credit Amount

(Rs)

2017

 

 

 

 

April 01

Cash A/c

Dr.

 

20,000

 

 

Stock A/c

Dr.

 

4,50,000

 

 

Bank A/c

Dr.

 

2,00,000

 

 

Tarun

Dr.

 

35,000

 

 

To Atma Ram

 

 

25,000

 

To Capital

 

 

6,80,000

 

(Balance brought forwarded from the last month)

 

 

 

 

 

 

 

 

April 03

Hari

Dr.

 

1,00,000

 

 

To Sales A/c

 

 

1,00,000

 

(Goods sold to Hari)

 

 

 

 

 

 

 

 

April 05

Cash A/c

Dr.

 

40,000

 

 

To Sales A/c

 

 

40,000

 

(Sold goods for Cash)

 

 

 

 

 

 

 

 

April 07

Lalji

Dr.

 

5,000

 

 

To Sales A/c

 

 

5,000

 

(Goods sold to Lalji)

 

 

 

 

 

 

 

 

April 08

Purchases A/c

Dr.

 

15,000

 

 

To Atma Ram

 

 

15,000

 

(Goods purchased from Atma Ram)

 

 

 

 

 

 

 

 

April 10

Tarun

Dr.

 

10,000

 

 

To Sales A/c

 

 

10,000

 

(Good sold to Tarun)

 

 

 

 

 

 

 

 

April 13

Wages A/c

Dr.

 

2,000

 

 

To Cash A/c

 

 

2,000

 

(Wages paid)

 

 

 

 

 

 

 

 

April 15

Cash A/c

Dr.

 

60,000

 

 

To Hari

 

 

60,000

 

(Cash received from Hari)

 

 

 

 

 

 

 

 

April 15

Bank A/c

Dr.

 

1,00,000

 

 

To Cash A/c

 

 

1,00,000

 

(Cash paid into bank)

 

 

 

 

 

 

 

 

April 18

Drawings A/c

Dr.

 

5,000

 

 

To Cash A/c

 

 

5,000

 

(Cash drawn for private use)

 

 

 

 

 

 

 

 

April 23

Ramji

Dr.

 

70,000

 

 

To Sales A/c

 

 

70,000

 

(Goods sold to Ramji)

 

 

 

 

 

 

 

 

April 24

Purchases A/c

Dr.

 

65,000

 

 

To Rustom

 

 

65,000

 

(Goods bought from Rustom)

 

 

 

 

 

 

 

 

April 24

Wages A/c

Dr.

 

3,000

 

 

To Cash A/c

 

 

3,000

 

(Wages paid)

 

 

 

 

 

 

 

 

April 30

Cash A/c

Dr.

 

14,400

 

 

To Sales A/c

 

 

14,400

 

(Goods sold for Cash)

 

 

 

 

 

 

 

 

 

Atma Ram

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

 

 

 

 

April 01

Balance b/d

 

25,000

April 30

Balance c/d

 

40,000

April 8

Purchases

 

15,000

 

 

 

40,000

 

 

 

40,000

 

 

 

 

 

 

 

 

                 

 

Tarun

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Balance b/d

 

35,000

 

 

 

 

April 10

Sales

 

10,000

April 30

Balance c/d

 

45,000

 

 

 

45,000

 

 

 

45,000

 

 

 

 

 

 

 

 

                 

 

Sales Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

 

 

 

 

April 03

Hari

 

1,00,000

April 30

Balance c/d

 

2,39,400

April 05

Cash

 

40,000

 

 

 

 

April 07

Lalji

 

5,000

 

 

 

 

April 10

Tarun

 

10,000

 

 

 

 

April 23

Ramji

 

70,000

 

 

 

 

April 30

Cash

 

14,400

 

 

 

2,39,400

 

 

 

2,39,400

 

 

 

 

 

 

 

 

                 

 

Hari

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 03

Sales

 

1,00,000

April 15

Cash

 

60,000

 

 

 

 

April 30

Balance c/d

 

40,000

 

 

 

1,00,000

 

 

 

1,00,000

 

 

 

 

 

 

 

 

                 

 

Cash Account

Dr.

 

Cr

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Balance b/d

 

20,000

April 13

Wages

 

2,000

April 05

Sales

 

40,000

April 15

Bank

 

1,00,000

April 15

Hari

 

60,000

April 16

Drawings

 

5,000

April 30

Sales

 

14,400

April 25

Wages

 

3,000

 

 

 

 

April 30

Balance c/d

 

24,400

 

 

 

1,34,400

 

 

 

1,34,400

 

 

 

 

 

 

 

 

                 

 

Stock Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Balance b/d

 

4,50,000

April 30

Balance c/d

 

4,50,000

 

 

 

4,50,000

 

 

 

4,50,000

 

 

 

 

 

 

 

 

                 

 

Bank Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 01

Balance b/d

 

2,00,000

April 30

Balance c/d

 

3,00,000

April 15

Cash

 

1,00,000

 

 

 

 

 

 

 

3,00,000

 

 

 

3,00,000

 

 

 

 

 

 

 

 

                 

 

Lalji

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 07

Sales

 

5,000

April 30

Balance c/d

 

5,000

 

 

 

 

 

 

 

 

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

                 

 

Purchases Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 08

Atma Ram

 

15,000

 

 

 

 

April 24

Rustom

 

65,000

April 30

Balance c/d

 

80,000

 

 

 

80,000

 

 

 

80,000

 

 

 

 

 

 

 

 

                 

 

Wages Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 13

Cash

 

2,000

 

 

 

 

April 25

Cash

 

3,000

April 30

Balance c/d

 

5,000

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

                 

 

Drawings Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 18

Cash

 

5,000

April 18

Balance c/d

 

5,000

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

                 

 

 

Ramji

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 23

Sales

 

70,000

April 30

Balance c/d

 

70,000

 

 

 

70,000

 

 

 

70,000

 

 

 

 

 

 

 

 

                 

 

Rustom

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount (Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

65,000

April 24

Purchases

 

65,000

 

 

 

65,000

 

 

 

65,000

 

 

 

 

 

 

 

 

                 

 

Capital Account

Dr.

 

Cr.

Date

Particulars

J.F.

Amount (Rs)

Date

Particulars

J.F.

Amount

(Rs)

2017

 

 

 

2017

 

 

 

April 30

Balance c/d

 

6,80,000

April 01

Balance b/d

 

6,80,000

 

 

 

6,80,000

 

 

 

6,80,000

 

 

 

 

 

 

 

 

 

Trial Balance

S. No.

Account Title

L.F.

Debit

Balance

(Rs)

Credit

Balance

(Rs)

(i)

Cash

 

24,400

 

(ii)

Stock

 

4,50,000

 

(iii)

Bank

 

3,00,000

 

(iv)

Atma Ram

 

 

40,000

(v)

Tarun

 

45,000

 

(vi)

Sales

 

 

2,39,400

(vii)

Hari

 

40,000

 

(viii)

Lalji

 

5,000

 

(ix)

Purchases

 

80,000

 

(x)

Wages

 

5,000

 

(xi)

Drawings

 

5,000

 

(xii)

Ramji

 

70,000

 

(xiii)

Rustom