Page 79 - Office Practice and Accounting 10

Ans :
Trial Balance
Mr. Dipendra
As on 31-12-2016

Particulars Debit (Rs.) Credit (Rs.)
Plant and Machinery 1,20,000
Furniture 30,000
Debtors 1,00,000
Opening stock 70,000
Purchase 2,40,000
Cash in hand 2,000
Bills receivable 40,000
Rent and tax 20,000
Wages 32,000
Salaries 46,000
Capital 1,60,000
Loan 40,000
Bills payable 44,000
Sundry creditors 48,000
Provision for bad debt 2,400
Sales 4,05,600
Total 7,00,000 7,00,000

4. Bright company Limited has the following information on 31st Chaitra,
2072.

Insurance 17,200
Opening stock 1,15,000
Plant 8,60,000
Equity share capital 5,37,000
Debenture 1,61,250
Sales revenue 7,96,000
Interim dividend 5,400
Purchase 3,87,000
General expenses 53,750
Tax paid 7,500
Wages and salary 1,00,000
Retained earnings 51,600

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