Page 125 - Account 10

7. Prepare a trial balance of Shyam and Company for the fiscal year 2075/076
based on the following particulars. 2067 (S)

Description Amount Description Amount
Capital Rs. 2,40,000/- Sales Rs. 1,50,000/-
Salary Rs. 40,000/- Maintenance expenses Rs. 60,000/-
Purchase Rs. 2,45,000/- Furniture Rs. 50,000/-
Interest received Rs. 15,000/- Bad debts Rs. 10,000/-
Ans: 4,05,000
8. From the following particulars, prepare trial balance of Remesh & Sons Store
Pokhara for the fiscal year end of Ashadh 2075/067. 2067(R)
Description Amount Description Amount
Opening stock Rs. 40,000/- Purchase Rs. 1,45,000/-
Capital Rs. 2,10,000/- Sales Rs. 1,89,000/-
Wages Rs. 70,000/- Bank balance Rs. 1,80,000/-
Commission received Rs. 6,000/- Creditors Rs. 30,000/-
Ans: Trial balance total Rs. 43,500
9. Prepare a trial balance of Patan Garment Industry for the fiscal year 2064/2065
upto the end of Asar from the following particulars : 2066(S)
Description Amount Description Amount
Capital Rs. 5,50,000/- Purchase return Rs. 50,000/-
Opening stock Rs. 4,30,000/- Salary Rs. 2,00,000/-
Purchase Rs. 6,90,000/- Advertisement Rs. 30,000/-
Sales Rs. 7,10,000/- Reserve fund Rs. 40,000/-
Ans: Rs. 13,50,000
10. Prepare a Trial Balance of Saman Wood Industry as on 31st Ashad, 2065 from
the following particulars. 2066 (R)
Description Amount Description Amount
Capital Rs. 2,50,000 Purchase Rs. 4,00,000
Sales Rs. 3,30,000 Drawing Rs. 25,000
Bank Loan Rs. 20,000 Creditors Rs. 25,000
Depreciation Rs. 10,000 Machine Rs. 1,90,000
Ans: Trial Balance Total = Rs. 6,25,000
11. Prepare a Trial Balance of Kathmandu Cold Store for the fiscal year end of
Asar, 2064/2065 from the following particulars. 2065(S)

Description Amount Description Amount
Capital Rs. 1,70,000/- Purchase Rs. 2,35,000/-
Sales Rs. 4,95,000/- Opening stock Rs. 80,000/-
Sales Return Rs. 14,000/- Salaries Rs. 3,50,000/-
Stationery Rs. 63,000/- Bank overdraft Rs. 77,000/-
Ans: Total of Trial Balance Rs. 742000

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