39. The following trial balance of Md. Jamal of Ranaghat was wrongly prepared by an accountant. You are
required to draw a correct Trial Balance stating reasons :
Ledger acounts
Debit
₹
Credit
2,50,000
7,00,000
2,25,000
Capital
Purchases
Opening stock
Bills payable
Wages
1,50,000
7,500
8,00.00
Answers
CASH BOOK
Dr.
Cr.
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
2015 ₹ ₹ 2015 ₹ ₹
Jan. 1 To Capital A/c 5,00,000 Jan. 2 By Bank A/c C 4,30,000
Jan. 2 To Cash A/c C 4,30,000 Jan. 3 By Purchases A/c 42,000
Jan. 10 To Sales A/c 36,000
Jan. 12 To Sales A/c 20,000 Jan. 20 By Mukesh 5,52,000
Jan. 27 By Rent A/c 8,000
Jan. 15 To Navdeep 4,70,000
Jan.18 To Onkareshwar 2,65,000
5,36,000 11,85,000 4,38,000 5,94,000
Jan. 31 By Balance c/d 98,000 5,91,000
5,36,000 11,85,000 5,36,000 11,85,000
Feb. 1 To Balance b/d 98,000 5,91,000
CAPITAL ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ 2015 ₹
Jan. 31 To Balance c/d 5,00,000 Jan. 1 By Cash A/c 5,00,000
Feb.1 By Balance b/d 5,00,000
PURCHASES ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ ₹
Jan. 3 To Bank A/c 42,000
Jan. 31 To Sundries as per Purchase Book
6,40,000
PURCHASES RETURN ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
₹ 2015 ₹
Jan. 31 By Sundries as per Purchase Return Book
10,000
SALES ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
₹ 2015 ₹
Jan. 10 By Cash A/c 36,000
Jan. 12 By Bank A/c 20,000
Jan. 31 By Sundries as per Sales Book
9,25,000
SALES RETURN ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ ₹
Jan. 31 To Sundries as per
Sales Return
Book 15,000
MUKESH
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ 2015 ₹
Jan. 7 To Purchase Return A/c 10,000 Jan. 6 By Purchases A/c 6,40,000
Jan. 20 To Bank A/c 5,52,000
Jan. 31 To Balance c/d 78,000
6,40,000 6,40,000
Feb. 1 By Balance b/d 78,000
NAVDEEP
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ 2015 ₹
Jan. 13 To Sales A/c 6,00,000 Jan. 15 By Bank A/c 4,70,000
Jan. 31 By Balance c/d 1,30,000
6,00,000 6,00,000
Feb. 1 To Balance b/d 1,30,000
ONKARESHVAR
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ ₹
Jan. 14 To Sales A/c 3,25,000 Jan. 15 By Sales Return A/c 15,000
Jan. 18 By Bank A/c 2,65,000
Jan. 31 By Balance c/d 45,000
3,25,000 3,25,000
Feb. 1 To Balance b/d 45,000
RENT ACCOUNT
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
2015 ₹ ₹
Jan. 27 To Cash A/c 8,000