Page 80 - Office Practice and Accounting 10

Ans :
Trial Balance
Bright Company Limited
As on 31-12-2072

Particulars Debit (Rs.) Particulars Credit (Rs.)
Insurance 17,200 Equity share capital 5,37,000
Opening stock 1,15,000 Debenture 1,61,250
Plant 8,60,000 Sales revenue 7,96,000
Interim dividend 5,400 Retained earnings 51,600
Purchase 3,87,000
General expenses 53,750
Tax paid 7,500
Wages and salary 1,00,000
Total 15,45,850 15,45,850

5. You are given the following information of XYZ Company Ltd as on
31st December 2015.

Office expenses 74,250
Machinery 1,35,000
Dividend received 15,000
Stock 1,87,500
Salary 78,000
Interest income 9,000
Bad debt recovered 6,000
Bank loan 4,50,000
Bad debt provision 15,000
Debtors 4,50,000
Creditors 3,00,000
Buildings 6,75,000
Bank 63,000
Cash 4,500
Carriage in 23,700

74 Office Practice and Accounting 10