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5. Prepare a Trial balance as on 31st December 2010 from the following
particulars.
Particulars Amount (Rs) Particulars Amount (Rs)
Capital 5,00,000 Outstanding Exp. 10,000
Purchase 3,60,000 Salary 1,80,000
Wage 1,40,000 Bad debt 30,000
Machinery 3,10,000 Sales Revenue 7,50,000
Creditors 25,000 Cash and bank 2,65,000
Ans: Rs. 12,85,000

6. Prepare trial balance of Peace Land Academy for the year 2013 from the
following particulars:

Capital 4,25,000
Drawing 60,000
Purchases 6,60,000
Carriage outward 75,000
Opening stock 3,25,000
Bills payables 75,000
Sales 6,00,000
Discount Received 20,000
Ans: Rs. 11,20,000
7. Prepare a Trial Balance of Kathmandu Stores for the year 2070/071 from
the following particulars.
Purchases 4,50,000
Loan from bank 3,35,000
Carriage inwards 40,000
Machinery 3,50,000
Bills receivables 30,000

Depreciation 20,000
Bad debt recovered 20,000
Sales 5,35,000
Ans: Rs. 8,90,000
8. Prepare trial balance of Gajurmukhi Limited as at 2072 Ashar 31 on the
basis of following transactions.

Opening stock 27,000
Depreciation 35,000

Purchase 2,46,000

Office Practice and Accounting 9 195