Page 77 - Office Practice and Accounting 10

Ans:
Trial Balance
Pathivara Company
As on 31-12-2072

Particulars Debit (Rs.) Credit (Rs.)
Share capital – 3,00,000
Revenue – 8,00,000
Bank loan – 2,50,000

Creditors - 50,000
Cash in hand 40,000 –
Debtors 60,000 –

Fixed assets 7,00,000 –
Administrative expenses 2,00,000 –

Salaries 2,50,000 –
Selling expenses 1,50,000 –
Total 14,00,000 14,00,000

2. The ledger balance of X Co. Ltd. as on 31st Chaitra is given below:

Share capital 2,50,000

Sales 4,00,000
Purchases 2,95,000
Wages 20,000

Carriage 5,000
Salaries 30,000
Fixed assets 3,00,000

Creditors 50,000
Debtors 40,000
Insurance 10,000

Required: Trial Balance

Office Practice and Accounting 10 71