Question

8.1
Preparation of Final Ac
30. (GST) Mr. Neel of Agra had prepared the following Trial Balance from his Ledger as on 31 March, 2020:
Particulars
Dr.
Cr.
Stock as on 1 April, 2019
Purchases and Returns
Sales and Returns
5,00,000
31,00,000
55,000
2,50,000
1,90,000
45,000
39,50,000
Cash in hand
Cash at Bank
22,59,200
50,000
45,000
1,05,0000
-
90,000
78,000
Trader's Capital
Rates and Taxes
Drawings
Salaries 95,000
Postage and Telegram
Insurance
Salesman Commission
Output IGST
Output CGST
Output SGST
Printing and Stationery
Advertisement
60,000
70,000
70,000
95,500
1,70,000
5,50,000
Furniture and Fittings
48,000
-​

Answer 1

Answer:

8.1

Preparation of Final Ac

30. (GST) Mr. Neel of Agra had prepared the following Trial Balance from his Ledger as on 31 March, 2020:

Particulars

Dr.

Cr.

Stock as on 1 April, 2019

Purchases and Returns

Sales and Returns

5,00,000

31,00,000

55,000

2,50,000

1,90,000

45,000

39,50,000

Cash in hand

Cash at Bank

22,59,200

50,000

45,000

1,05,0000

-

90,000

78,000

Trader's Capital

Rates and Taxes

Drawings

Salaries 95,000

Postage and Telegram

Insurance

Salesman Commission

Output IGST

Output CGST

Output SGST

Printing and Stationery

Advertisement

60,000

70,000

70,000

95,500

1,70,000

5,50,000

Furniture and Fittings

48,000

-