Page 196 - Office Practice and Accounting -9

Buildings 6,75,000
Bank 63,000
Cash 4,500
Carriage in 23,700
Purchase 7,80,000
Telephone 21,300
Stationery 9,000
Advance income 1,50,000
Drawing 15,000
Insurance 26,250
Wages 60,000
Sales 10,80,000
Advertisement 37,500
Investment 1,50,000
Capital 8,25,000
Bill Receivable 60,000

Trial Balance
XYZ Company Limited
As on 31-12-2015

Particulars Debit (Rs.) Credit (Rs.)
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 –
Purchase 7,80,000 –
Telephone 21,300 –
Stationery 9,000 –
Advance income – 1,50,000
Drawing 15,000 –

192 Office Practice and Accounting 9