T. S. Grewal Solutions for Class 11-commerce Accountancy CBSE Chapter 13: Trial Balance

Trial Balance Exercise 13.23

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

Solution PQ 2

In the books of Mohan Journal
Date	Particulars		L.F.	Dr. Rs.	Cr. Rs.
2019 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.
2019 April 01	To Capital A/c		1,00,000	2019 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.
2019 Apr 30	To Balance c/d		1,00,000	2019 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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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 31^st March, 2019
	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

Trial Balance Exercise 13.24

Solution PQ 5

Trial Balance as on March 31, 2019
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

Solution PQ 6

Trial Balance as on March 31, 2019
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, 2019
S.No.	List of Items	Debit Balances	Credit Balances
1	Capital		75,00,000
2	Plant	15,00,000
3	Cash in Hand	2,500
4	Commission Received		1,75,000
5	Discount (Dr.)	55,000
6	Purchases Return		50,000
7	Interest Received		30,000
8	Repairing Charges	1,25,000
9	General Expenses	3,00,000
10	Wages	5,00,000
11	Furnitures	1,20,000
12	Sales Return	90,000
13	Loan Advanced	6,00,000
14	Office Salaries	6,25,000
15	Building	7,50,000
16	Opening Stock	12,50,000
17	Cash at Bank	5,75,000
18	Rates, Taxes and Insurance	30,000
19	Discount (Cr.)		45,000
20	Sundry Creditors		2,50,000
21	Sales		62,50,000
22	Book Debts	15,00,000
23	Rent	62,500
24	Purchases	48,00,000
25	Carriage and Freight	75,000
26	Delivery Van	5,00,000
27	Travelling Expenses	50,000
28	Drawings	6,00,000
29	Suspense A/c	1,90,000
	Total	1,43,00,000	1,43,00,000

Trial Balance Exercise 13.25

Solution PQ 8

Trial Balance as on March 31, 2019
S.No.	List of Items	Debit Balances	Credit Balances
1	Purchases	1,04,000
2	Sundry Debtors	18,550
3	Premises	62,000
4	Sales		1,49,000
5	Returns Outward		8,900
6	Rates and Taxes	780
7	Cash at Bank	1,560
8	Carriage Inwards	650
9	Salaries	3,900
10	Stock	25,000
11	Input IGST A/c	5,000
12	Input CGST A/c	2,500
13	Input SGST A/c	2,500
14	Drawings	7,950
15	Sundry Creditors		8,300
16	Returns Inwards	5,360
17	Furniture	15,600
18	Cash in Hand	390
19	Capital		85,000
20	Factory Wages	5,830
21	Carriage Outwards	260
22	Rent Received		2,990
23	Insurance	2,100
24	Bad Debts	260
25	Output IGST A/c		10,000
	Total	2,64,190	2,64,190

Solution PQ 9

Trial Balance as on ………….
	Debit Balances	Rs.	Credit Balances	Rs.
	Building	3,00,000	Return Outward	13,000
	Machinery	85,000	Discount Received	15,000
	Bad Debts	14,000	Bank Overdraft	50,000
	Cash	2,000	Creditors	2,50,000
	Purchases	5,00,000	Capital	3,68,000
	Furniture	28,000	Sales	5,20,000
	Debtors	3,00,000	Interest Received	13,000

		12,29,000		12,29,000

Solution PQ 10

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

Trial Balance Exercise 13.26

Solution PQ 11

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

Solution PQ 12

Trial Balance
Head of Accounts	L.F.	Dr. (Rs.)	Cr. (Rs.)
Cost of Goods Sold		1,50,000	------
Closing Stock		40,000	------
Debtors		60,000	------
Creditors		------	30,000
Fixed Assets		50,000	------
Expenses		20,000	------
Sales		------	2,00,000
Capital		------	90,000
Total		3,20,000	3,20,000

Cost of Goods Sold = Opening Stock + Purchases

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Class 11-commerce T S GREWAL Solutions Accountancy Chapter 13: Trial Balance

Trial Balance Exercise 13.23

Solution PQ 1

Solution PQ 2

Solution PQ 3

Solution PQ 4

Trial Balance Exercise 13.24

Solution PQ 5

Solution PQ 6

Solution PQ 7

Trial Balance Exercise 13.25

Solution PQ 8

Solution PQ 9

Solution PQ 10

Trial Balance Exercise 13.26

Solution PQ 11

Solution PQ 12

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