TS Grewal Solutions for Class 11 Accountancy Chapter 10

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TS Grewal Solutions for Class 11 Accountancy Chapter 10 – Trial Balance

Question 1

With the following information prepare a trial balance.

Sr. No Name of Account Balance ₹ Sr. No Name of Account Balance ₹
i.
iii.
v.
vii.
Capital
Cash
Creditors
Sales
2,00,000
1,80,000
1,00,000
3,00,000
ii.
iv.
vi.
viii.
Stock
Debtors
Bank Loan
Purchases
70,000
3,00,000
1,50,000
2,00,000

Solution 1

Trial Balance
Sr. No Heads of Account Dr. (Rs) Cr. (Rs)
1 Capital 70,000 2,00,000
2 Stock 1,80,000 1,00,000
3 Cash 3,00,000 1,50,000
4 Debtors 3,00,000
5 Creditors
6 Bank Loan
7 Sales
8 Purchase 7,50,000 7,50,000

Question 2

Arrange the Trial Balance of Anu as on 31st March 2018. He has omitted to open a capital account.

Bank Overdraft
Sales
Purchases Return
Debtors
Wages
Capital

85,000
8,10,000
22,500
4,00,000
96,000
?
Purchase
Cash in Hand
Creditors
Sales Return
Equipment
Opening Stoc

4,45,000
8,500
2,15,000
15,750
25,000
3,00,000

Solution 2

Trial Balance as on 31st March 2018
Heads of Account Dr. (Rs) Cr. (Rs)
Bank Overdraft
Sales
Purchase Return
Debtors
Wages
Capital (Balancing Fig.)
Purchase
Cash in Hand
Creditors
Sales Return
Equipment
Opening Stock
4,00,000
96,000
4,45,000
8,500
15,750
25,000
3,00,500
85,000
8,10,000
22,500
1,58,750
2,15,000
12,91,250 12,91,250

Question 3

Arrange the Trail Balance.

Capital
Opening Stock
Furniture
Purchases
Cash
Carriage
Sales

24,000
8,500
2,600
8,950
7,300
300
22,500
Building
Returns Inward
Return Outward
Trade Expenses
Discount Received
Salary
Office Rent

12,000
1,900
350
1,000
970
3,000
2,270

Solution 3

Trial Balance
Heads of Account Dr. (Rs) Cr. (Rs)
Capital
Opening Stock
Furniture
Purchases
Cash
Carriage
Sales
Building
Returns Inward
Return Outward
Trade Expenses
Discount Received
Salary
Office Rent
8,500
2,600
8,950
7,300
300
12,000
1,900
1,00
3,000
2,270
24,000
22,500
350
970
Total 47,820 47,820

Question 4

Prepare a trial balance as on 31st March 2018 from the books of Mohan.

Cash
Capital
Purchase
Sale
Purchase Return
Sales Return
TRansportation
Discount Allowed
Printing
Sundry Debtors
Input CGST A/c
Input SGST A/c
Input IGST A/c

2,000
80,000
85,000
1,08,400
6,000
4,000
1,800
500
5,000
70,000
2,500
2,500
4,000
Sundry Creditor
Investment
Plant & Machinery
Building
Furniture
Electricity
Postage
Drawings
Salaries
Traveling Expenses
Output CGST A/c
Output SGST A/c
Output IGST A/c

40,000
8,000
15,000
20,000
6,000
700
400
8,000
6,000
2,000
1,500
1,500
6,000

Solution 4

Trial Balance as on 31st March 2018
Sr. No Heads of Account Dr. (Rs) Cr. (Rs)
1 Cash 2,000 80,000
2 Capital 85,000 1,08,000
3 Purchase 4,000 6,000
4 Sale 1,800 40,000
5 Purchase Return 500 1,500
6 Sales Return 5,000 1,500
7 Transportation 70,000 6,000
8 Discount Allowed 2,500
9 Printing 2,500
10 Sundry Debtors 4,000
11 Input CGST A/c 8,000
12 Input SGST A/c 15,000
13 Input IGST A/c 20,000
14 Sundry Creditor 6,000
15 Investment 700
16 Plant & Machinery 400
17 Building 8,000
18 Furniture 6,000
19 Electricity 2,000
20 Postage
21 Drawings
22 Salaries
23 Traveling Expenses
24 Output CGST A/c
25 Output SGST A/c
26 Output IGST A/c
Total 2,43,400 2,43,400

Question 5

Prepare a trial balance as on 31st March 2018 from the books of Pranay.

Capital
Plant
Cash in hand
Commission Received
Discount(Dr)
Purchases Return
Interest Received
Repairing Charges
General Expenses
Wages
Furniture
Sales Return
Loan Advanced
Office Salaries

75,00,000
15,00,000
2,500
1,75,000
55,000
50,000
30,000
1,25,000
3,00,000
5,00,000
1,20,000
90,000
6,00,000
6,25,000
Building
Stock on 1st April 2017
Cash in Bank
Rates, Taxes & Insurance
Discount (Dr.)
Sundry Creditors
Sales
Book Debts
Rent
Purchases
Carriage & Freight
Delivery Van
Traveling Expenses
Drawings

7,50,000
12,50,000
5,75,000
30,000
45,000
2,50,000
62,50,000
15,00,000
62,500
48,00,000
75,000
5,00,000
50,000
6,00,000

Solution 5

Trial Balance as on 31st March 2018
Sr. No List of Items Debit Balances Credit Balances
1 Capital 15,00,000 75,00,000
2 Plant 25,00 1,75,000
3 Cash in hand 55,000 50,000
4 Commission Received 1,25,000 30,000
5 Discount(Dr) 3,00,000 45,000
6 Purchases Return 5,00,000 2,50,000
7 Interest Received 1,20,000 62,50,000
8 Repairing Charges 90,000
9 General Expenses 6,00,000
10 Wages 6,25,000
11 Furniture 7,50,000
12 Sales Return 12,50,000
13 Loan Advanced 5,75,000
14 Office Salaries 30,000
15 Building 15,00,000
16 Stock on 1st April 2017 62,500
17 Cash in Bank 48,00,000
18 Rates, Taxes & Insurance 75,000
19 Discount (Dr.) 5,00,000
20 Sundry Creditors 50,000
21 Sales 6,00,000
22 Book Debts 1,90,000
23 Rent
24 Purchases
25 Carriage & Freight
26 Delivery Van
27 Traveling Expenses
28 Drawings
29 Suspense Account
Total 1,43,00,000 1,43,00,000

Question 6

Redraft the mentioned below the trial balance.

Debit Balance Credit Balance
Capital
Bad Debts Recovered
Creditors
Return Outward
Bank Overdraft
Rent
Salaries
Trade Expenses
Cash in Hand
Opening Stock
Purchases
8,000
250
1,250
350
1,570
360
850
300
210
2,450
11,870
Debtors
Bank Deposits
Discount Allowed
Drawings
Return Inward
Sales
Bills Payable
Grant Received
7,580
2,750
40
600
450
13,690
1,350
1,000
27,460 27,460

Solution 6

Trial Balance
Debit Balance Credit Balance
Rent
Salaries
Trade Expenses
Cash in Hand
Opening Stock
Purchases
Debtors
Bank Deposits
Discount Allowed
Return Inward
Drawing
360
850
300
210
2,450
11,870
7,580
2,750
40
450
600
Capital
Bad Debt Recovered
Creditors
Return Outward
Bank Overdraft
Sales
Bills Receivable
Grant Received
8,000
250
1,250
350
1,570
13,690
1,350
1,000
27,460 27,460

Question 7

Redraft the mentioned below the trial balance.

Debit Balance Credit Balance
Opening Stock
Return Outward
Salaries
Creditors
Bank
Carriage Inwards
Rent Received
Discount Allowed
Purchases
Bills Payable
1,02,000
48,000
36,000
84,000
1,35,000
18,000
9,000
6,000
3,00,000
60,000
Debtors
Carriage Outward
Capital
Machinery
Return Inward
Discount Received
Trade Expenses
Sales
Building
45,000
15,000
1,65,600
54,000
9,000
12,000
18,000
4,20,000
60,000
7,98,600 7,98,600

Solution 7

Trial Balance
Debit Balance Credit Balance
Opening Stock
Salaries
Bank
Carriage Inwards
Discount Allowed
Purchases
Debtors
Carriage Outwards
Machinery
Return Inward
Trade Expenses
Building
1,02,600
36,000
1,35,000
18,000
6,000
3,00,000
45,000
15,000
54,000
9,000
18,000
60,000
Return Outward
Creditors
Rent Receivable
Bills Payable
Capital
Insurance Claim Received
Sales
48,000
84,000
9,000
60,000
1,65,600
12,000
4,20,00
7,98,600 7,98,600

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