Page 195 - Office Practice and Accounting -9

Trial Balance
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. 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

Office Practice and Accounting 9 191