Page 78 - Office Practice and Accounting 10

Ans :
Trial Balance
X Company Limited
As on 31 Chaitra

Particulars Debit (Rs.) Credit (Rs.)
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 –
Total 7,00,000 7,00,000
3. The following is the ledger balance of Mr. Dipendra, as on 31st
December 2016. You are required to prepare Trial Balance.

Plant and Machinery 1,20,000
Furniture 30,000
Debtors 1,00,000
Opening stock 70,000
Capital 1,60,000
Loan 40,000
Bills payable 44,000
Purchase 2,40,000
Cash in hand 2,000
Bills receivable 40,000
Sundry creditors 48,000
Provision for bad debt 2,400
Rent and tax 20,000
Wages 32,000
Salaries 46,000
Sales 4,05,600

72 Office Practice and Accounting 10