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12. Prepare a trial balance of S.&S. Trade concern for the fiscal year 2063/64 based
on the following particulars : 2065(R)

Description Amount Description Amount
Capital Rs. 1,25,000 Salary Rs. 70,000
Sales Rs. 3,60,000 Advertisement Rs. 30,000
Purchases Rs. 2,00,000 Advance Income Rs. 15,000
Discount Rs. 2,000 Machine Rs. 1,98,000
Ans: Trial balance total = Rs. 5,00,000
13. Prepare a trial balance of Gauri Shankar Store, Charikot for the fiscal year
end of Asar, 2068/69 from the following particulars. SLC 2069
Particulars Amount Particulars Amount
Opening Stock 5,70,000 Sales 6,80,000
Purchase 3,30,000 Purchase return 1,80,000
Commission received 11,000 Creditors 1,59,000
Depreciation 20,000 Wages 1,10,000
Ans: Rs. 10,30,000

14. Prepare a trial balance of Amrit Sweet Home as an 31st Ashadh from the
following particulars. SLC 2070
Particulars Amount Particulars Amount
Capital 2,50,000 Purchase 3,00,000
Discount 5,000 Sales 4,60,000
Rent 70,000 Stationery 30,000
Furnitures 3,23,000 Loan 18,000
Ans: Rs 7,28,000

15. Prepare a trial balance of ABC Traders for the fiscal year end of Asar, 2070/071
from the following particulars. SLC 2071
Particulars Amount Particulars Amount
Capital 6,00,000 Bill Payable 60,000
Machine 5,80,000 Sales 7,50,000
Bank Overdraft 40,000 Sales return 20,000
Purchase 8,00,000 Office Expenses 50,000
Ans: Rs. 14,50,000
Project Work

a. Make a trial balance after observing and analyzing the journal and ledger
of any social or business organization.

T
rial Balance
Aakar’s Office Practice and Accountancy - 10
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