Question

Prepare a Trial balance in the books of a businessman as on
31-12-2018from the giver balances: Purchases Rs40000; Sales
Rs65000; Advertisement Rs5000;Opening stock
Rs. 15000:Salaries Rs. 10000:Furniture Rs.5000;Plant
Rs.20000;Debtors Rs.5000;Creditors Rs.9560;Capital
Rs.25000;Purchase returns Rs.500;Closing stock Rs.12000.​

Answer 1

Answer:

Trial Balance

as on 31.12.2018

particular. dr. cr

purchase. 40000

sales. 65000

advertisement. 5000

opening stock 15000

salaries. 10000

furniture. 5000

plant 20000

debtors 5000

creditors. 9500

capital. 25000

purchase return. 500

total. 100000. 100000

closing stock 12000

(closing stock is not shown in the trial balance

Answer 2

Answer :

Trial Balance :

Purchases - Debit balance

Sales - Credit Balance

Advertisement - Debit balance

Opening Stock - Debit Side

Salaries , Furniture - Debit balance

Plant - Debit balance

Debtors - Debit balance

Creditors - Credit Balance

Capital - Credit Balance

Purchase Return - Credit Balance

Total Of Trial Balance : 1,00,000

Note :

• Write Amount correctly in both debit and credit sides.

• Creditors = 9500

• Closing Stock is not recorded in trial balance it is shown in adjustments.

• Trial Balance is in the attachment ;