Page 124 - Account 10

2. Prepare a trial balance of Limbu & Company, Ilam on 2073 Asadh 31 on the
basis of followings particulars. 2073 (R)

Particulars Amount (Rs.) Particulars Amount (Rs.)
Capital 5,00,000 Purchase 7,00,000
Sales 11,25,000 Advertisement 1,00,000
Depreciation 50,000 Land 8,00,000
Furniture 1,75,000 Bank Loan 2,00,000
(Ans: Rs. 18,25,000)
3. Prepare a Trial Balance of Koshi Centre, Biratnagar on 31 Asadh 2074 on the
basis of followings transactions. 2074 (R)
Particulars Amount (Rs.) Particulars Amount (Rs.)
Capital 1,50,000 Depreciation 50,000
Purchase 6,00,000 Bank Loan 13,00,000
Sales 7,00,000 Business Premises 9,00,000
Rent paid 2,00,000 Machinery 4,00,000
(Ans: Total Rs. 21,50,000)
4. Prepare Trial Balance of Kunal Guest House as on 31 , Asadh, 2062, from the
st
following particulars. (2063)
Particulars Amount (Rs.) Particulars Amount (Rs.)
Capital 3,22,000 Bank Loan 56,000
Purchase 9,70,000 Creditors 1,50,000
Sales 12,00,000 Depreciation 1,65,000
Drawings 83,000 Reserve Fund 91,000
Machinery & Equipment 3,71,000 Bills Receivable 2,30,000
(Ans: Total Rs. 18,19,000)
st
5. Prepare a Trial Balance of Shagun Company of 31 Asadh, 2064 from the,
following transaction. (S.L.C. 2064 `R’)
Particulars Amount (Rs.) Particulars Amount (Rs.)
Purchase 2,50,000 Sales 2,12,000
Furniture 30,000 Bank Loan 80,000
Purchase Return 15,000 Depreciation 12,000
Bills Receivable 8,000 Discount Received 5,000
Debtor 5,000 Sales Return 7,000
(Ans: Total Rs. 3,12,000)
6. Prepare a Trial Balance of Rai Khadya Stores for the fiscal year 2075/076 on
last Asar, 2075 based on following particulars. 2068 (R)
Particulars Amount (Rs.)
Sales 2,00,000/-
Purchases 40,000/-
Sales Return 60,000/-
Creditors 15,000/-
Outstanding Expenses 25,000/-
Advance Income 40,000/-
Furniture 80,000/-
Machinery 1,00,000/-
Ans: Trial balance total = Rs. 280000

124 Aakar’s Office Practice and Accountancy - 10 Trial Balance 125