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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 13 - Trial Balance

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Exercise/Page

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 13 - Trial Balance Page/Excercise 13.22

Solution PQ 1

 

 

Trial Balance

Sr. No.

Heads of Accounts

Dr.

(Rs.)

Cr.

(Rs.)

i.

Capital

 

2,00,000

ii.

Stock

70,000

 

iii.

Cash

1,80,000

 

iv.

Debtors

3,00,000

 

v.

Creditors

 

1,00,000

vi.

Bank Loan

 

1,50,000

vii.

Sales

 

3,00,000

viii.

Purchases

2,00,000

 

 

Total 

7,50,000

7,50,000

 

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 13 - Trial Balance Page/Excercise 13.23

Solution PQ 2

 

 

In the books of Mohan

Journal

Date

Particulars

 

L.F.

Dr.

Rs. 

Cr.

Rs. 

2018

April 01

 

Cash A/c 

 

Dr.

 

 

1,00,000

 

 

----------To Capital A/c

 

 

 

1,00,000

 

(Being business started with cash)

 

 

 

 

 

 

 

 

 

 

April 03

Purchases A/c 

Dr.

 

5,000

 

 

 ----------To Cash A/c

 

 

 

5,000

 

(Being bought goods)

 

 

 

 

 

 

 

 

 

 

April 04

Gopal A/c

Dr.

 

4,000

 

 

----------To Sales A/c

 

 

 

4,000

 

(Being goods sold to Gopal)

 

 

 

 

 

 

 

 

 

 

April 10

Purchases A/c 

Dr.

 

8,000

 

 

----------To Ram A/c

 

 

 

8,000

 

(Being bought goods from Ram)

 

 

 

 

 

 

 

 

 

 

April 15

Trade Expenses A/c 

Dr.

 

2,000

 

 

----------To Cash A/c

 

 

 

2,000

 

(Being paid trade expenses) 

 

 

 

 

 

 

 

 

 

 

April 20

Cash A/c 

Dr.

 

3,950

 

 

Discount Allowed A/c

Dr.

 

50

 

 

----------To Gopal A/c

 

 

 

4,000

 

(Being cash received from Gopal and discount allowed)

 

 

 

 

 

 

 

 

 

 

April 25

Wages A/c 

Dr.

 

700

 

 

----------To Cash A/c

 

 

 

700

 

(Being paid wages)

 

 

 

 

 

 

 

 

 

 

April 27

Ram 

Dr.

 

8,000

 

 

----------To Cash A/c

 

 

 

7,700

 

----------To Discount Received A/c

 

 

 

300

 

(Being paid Ram in full settlement)

 

 

 

 

 

 

 

 

 

 

April 30

Rent A/c 

Dr.

 

1,500

 

 

----------To Cash A/c

 

 

 

1,500

 

(Being paid Rent)

 

 

 

 

 

 

 

 

Cash Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2017

April 01

 

To Capital A/c

 

 

 

1,00,000

2017

April 03

 

By Purchases A/c

 

 

5,000

April 20

To Gopal A/c

 

3,950

April 15

By Trade Expenses A/c

 

2,000

 

 

 

 

April 25

By Wages A/c

 

700

 

 

 

 

April 27

By Ram A/c

 

7,700

 

 

 

 

April 30

By Rent A/c

 

1,500

 

 

 

 

April 30

By Balance c/d

 

87,050

 

 

 

1,03,950

 

 

 

1,03,950

 

 

 

Capital Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

Apr 30

 

To Balance c/d

 

 

 

1,00,000

2018

Apr 01

 

By Cash A/c

 

1,00,000

 

 

 

1,00,000

 

 

 

1,00,000

 

 

 

Purchase Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 03

To Cash A/c

 

5,000

Apr 30

By Balance c/d

 

13,000

Apr 10

To Ram A/c

 

8,000

 

 

 

 

 

 

 

13,000

 

 

 

13,000

 

 

 

Sales Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Balance c/d

 

4,000

Apr 04

By Gopal A/c

 

4,000

 

 

 

4,000

 

 

 

4,000

 

 

 

Gopal Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 04

To Sales A/c

 

4,000

Apr 20

By Cash A/c

 

3,950

 

 

 

 

Apr 20

By Discount Allowed A/c

 

50

 

 

 

4,000

 

 

 

4,000

 

 

 

Ram Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 27

To Cash A/c

 

7,700

Apr 10

By Purchases A/c

 

8,000

Apr 27

To Discount Received A/c

 

300

 

 

 

 

 

 

 

8,000

 

 

 

8,000

 

 

 

Trade Expenses Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 15

To Cash A/c

 

2,000

Apr 30

By Balance c/d

 

2,000

 

 

 

2,000

 

 

 

2,000

 

 

 

 

Discount Received Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Balance c/d

 

300

Apr 20

By Ram A/c

 

300

 

 

 

300

 

 

 

300

 

 

 

Wages Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 25

To Cash A/c

 

700

Apr 30

By Balance c/d

 

700

 

 

 

700

 

 

 

700

 

 

 

Discount Allowed Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 27

To Gopal A/c

 

50

Apr 30

By Balance c/d

 

50

 

 

 

50

 

 

 

50

 

 

 

Rent Account 

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

Apr 30

To Cash A/c

 

1,500

Apr 30

By Balance c/d

 

1,500

 

 

 

1,500

 

 

 

1,500

 

 

Trial Balance

Sr. No.

Head of Accounts

L.F.

Dr.

(Rs.)

Cr.

(Rs.)

i.

Cash

 

87,050

 

ii.

Capital

 

 

1,00,000

iii.

Sales

 

 

4,000

iv.

Trade Expense

 

2,000

 

v.

Discount Received

 

 

300

vi.

Wages

 

700

 

vii.

Discount Allowed

 

50

 

viii.

Rent

 

1,500

 

ix.

Purchases

 

13,000

 

 

Total 

 

1,04,300

1,04,300

 

 

 

Solution PQ 3

 

 

Trial Balance

as on 31st March, 2018

Sr. No.

Heads of Accounts

Dr.

(Rs.)

Cr.

(Rs.)

 i.  

Bank Overdraft

 

85,000

 ii.  

Sales

 

8,10,000

 iii.  

Purchase Return

 

22,500

 iv.  

Debtors

4,00,500

 

 v.  

Wages

96,000

 

 vi.  

Capital (Balancing Fig.)

 

1,58,750

 vii.  

Purchases

4,45,000

 

 viii.  

Cash in Hand

8,500

 

 ix.  

Creditors

 

2,15,000

 x.  

Sales Return

15,750

 

 xi.  

Equipment

25,000

 

 xii.  

Opening Stock

3,00,500

 

 

Total 

12,91,250

12,91,250

 

Solution PQ 4

Trial Balance

as on ………….

Sr. No.

Heads of Accounts

Dr.

(Rs.)

Cr.

(Rs.)

 i.  

Capital

 

24,000

 ii.  

Opening Stock

8,500

 

 iii.  

Furniture

2,600

 

 iv.  

Purchases

8,950

 

 v.  

Cash

7,300

 

 vi.  

Carriage

300

 

 vii.  

Sales

 

22,500

 viii.  

Building

12,000

 

 ix.  

Return Inward

1,900

 

 x.  

Return Outward

 

350

 xi.  

Trade Expenses 

1,000

 

 xii.  

Discount Received

 

970

 xiii.  

Salary

3,000

 

 xiv.  

Office Rent

2,270

 

 

Total 

47,820

47,820

 

Solution PQ 5

 

 

Trial Balance

as on March 31, 2018

S.No.

List of Items

Debit Balances

Credit Balances

1

Cash

2,000

 

2

Capital

 

80,000

3

Purchases

85,000

 

4

Sales

 

1,08,400

5

Purchases Return

 

6,000

6

Sales Return

4,000

 

7

Transportation

1,800

 

8

Discount Allowed

500

 

9

Printing

5,000

 

10

Sundry Debtors

70,000

 

11

Input CGST A/c

2,500

 

12

Input SGST A/c

2,500

 

13

Input IGST A/c

4,000

 

14

Sundry Creditors

 

40,000

15

Investments

8,000

 

16

Plant and Machinery

15,000

 

17

Building

20,000

 

18

Furniture

6,000

 

19

Electricity

700

 

20

Postage

400

 

21

Drawings

8,000

 

22

Salaries

6,000

 

23

Travelling Expenses

2,000

 

24

Output CGST A/c

 

1,500

25

Output SGST A/c

 

1,500

26

Output IGST A/c

 

6,000

 

Total

2,43,400

2,43,400

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 13 - Trial Balance Page/Excercise 13.24

Solution PQ 6

 

 

Trial Balance

as on March 31, 2018

S.No.

List of Items

Debit Balances

Credit Balances

1

Capital Accounts

 

1,25,000

2

Furniture and Fittings

6,400

 

3

Motor Car

62,500

 

4

Buildings

75,000

 

5

Total Debtors

38,000

 

6

Total Creditors

 

25,000

7

Bad Debts

1,250

 

8

Opening Stock

34,600

 

9

Purchases

54,750

 

10

Input IGST A/c

3,000

 

11

Output CGST A/c

 

1,500

12

Sales

 

1,54,500

13

Bank Overdraft

 

28,500

14

Purchases Return

 

1,250

15

Commission (Cr.)

 

3,750

16

Sales Return

2,000

 

17

Advertisement

2,500

 

18

Interest Account (Dr.)

1,180

 

19

Cash Balance

6,500

 

20

Insurance and Tax

12,500

 

21

Salaries

40,820

 

22

Output SGST A/c

 

1,500

 

Total

3,41,000

3,41,000

 

 

 

Solution PQ 7

 

Trial Balance

as on March 31, 2018

S.No.

List of Items

Debit Balances

Credit Balances

1

Sundry Debtors

58,500

 

2

Sundry Creditors

 

1,00,000

3

Rent (Cr.)

 

6,300

4

Miscellaneous Expenses

3,200

 

5

Plant and Machinery

7,08,750

 

6

Creditors for Furniture

 

30,000

7

Opening Stock

40,000

 

8

Discount (Cr.)

 

9,900

9

Buildings

9,81,000

 

10

Rent

12,000

 

11

Loan (Cr.)

 

10,00,000

12

Input IGST A/c

2,500

 

13

Input CGST A/c

1,000

 

14

Interest on Loan

10,000

 

15

Conveyance

200