Page 123 - Account 10

26. Prepare the Trial Balance of R & S Co. for the fiscal year 2075/076 from the
following particulars.

Particulars Amount (Rs.) Particulars Amount (Rs.)
Bad debts 15,000 Rent 20,000
Loan from Basu 40,000 Sales 60,000
Bills payable 25,000 Interest from fixed deposit 20,000
Opening stock 85,000 Distribution Expenses 25,000
Ans: Trial Balance Total: 1,45,000
27. Prepare the Trial Balance of Sagar Furniture for the fiscal year 2075/076 from
the following particulars.
Particulars Amount (Rs.) Particulars Amount (Rs.)
Accrued income 10,000 Bills payable 20,000
Bank loan 40,000 Debtors 25,000
Cash 45,000 Discount received 30,000
Sales 70,000 Purchase 80,000
Ans: Trial Balance Total: 1,60,000

28. Prepare the trial balance of Bikash Furniture, Kathmandu for the fiscal year
2075/076 from the following particulars.
Particulars Amount (Rs.) Particulars Amount (Rs.)
Sale of scrap 40,000 Machine 35,000
Investment 20,000 Loan of Prem 30,000
Rent earned 10,000 Advance Income 10,000
Drawing 15,000 Depreciation 20,000
Ans: Trial Balance Total: 90,000
29. Prepare the Trial Balance of Anusha and Anjana Company for the fiscal year
2075/076 from the following particulars.

Particulars Amount (Rs.) Particulars Amount (Rs.)
Capital 160,000 Opening stock 80,000
Purchase 116,000 Furniture 16,000
Debtor 40,000 Sales 80,000
Bills payable 6,000 Interest received 26,000
Ans: Trial Balance Total: 2,72,000, Suspense account Dr. Rs. 20,000
S.L.C/SEE Examination Questions
1. Prepare a Trial Balance of Kashyapi Medical Hall, Chitwan as 2072 Ashad 31
on the basis of followings transactions. 2072 (R)
Particulars Amount (Rs.) Particulars Amount (Rs.)
Opening stock 27,000 Depreciation 35,000
Purchase 2,46,000 Sales 3,32,000
Purchase Return 15,000 Insurance 40,000
Bank Loan 23,000 Wages 22,000
(Ans: Rs. 3,70,000)

122 Aakar’s Office Practice and Accountancy - 10 Trial Balance 123