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Sales 3,32,000
Purchase return 15,000
Insurance 40,000
Bank loan 23,000
Wages 22,000
Ans: Rs. 3,70,000
9. Prepare a Trial Balance of Medini Traders for the fiscal your 2071/2072
based on the following particulars.
Particulars Amount Particulars Amount
Capital Rs.3,50,000 Opening stock Rs. 2,00,000
Purchases Rs. 2,00,000 Bank Overdraft Rs. 55,000
Insurance Rs.20,000 Bills payable Rs. 50,000
Sales Rs.2,50,000 Furniture Rs. 2,85,000
Ans: Rs. 7,05,000
10. Prepare Trial balance of Binay Kagaj Udhyog, Pokhara as on 31st
Chaitra 2071 from the following particulars:
Capital Rs. 1,00,000
Customer Rs. 50,000
Due wages Rs. 30,000
Furniture Rs. 90,000
Bad debts recovered Rs. 10,000
Goodwill Rs, 20,000
Rent Rs. 20,000
A/C payable Rs. 40,000
Ans: Rs. 1,80,000
11. Prepare a Trail Balance of ABC Company on last of Chaitra 2069 from
the following transactions:
Particulars Amount Rs. Particulars Amount Rs.
Capital 35,000 Purchase 50,000
Sales 1,65,000 Wages 20,000
Salary 15,000 Machine 25,000
Land & Building 70,000 Debtors 20,000
Ans: Rs. 2,00,000
196 Office Practice and Accounting 9

