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TS Grewal Solutions for Class 11 Accountancy Chapter 10 – Trial Balance is a concept that students should consider while preparing for their Accountancy exam. Here, are a few solutions rendered in a simple and step-wise method.
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Trial Balance Solution of Ts Grewal Book 2022 Accountancy Class 11th CBSE
| Answer: | |||
|---|---|---|---|
| 1 | |||
| TRIAL BALANCE | |||
| as on 31st March, … | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Capital | 200000 | ||
| Cash | 180000 | ||
| Creditors | 100000 | ||
| Sales | 300000 | ||
| Stock | 70000 | ||
| Debtors | 300000 | ||
| Bank Loan | 150000 | ||
| Purchases | 200000 | ||
| TOTAL | 750000 | 750000 | |
| 3 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Capital | 240000 | ||
| Opening Stock | 85000 | ||
| Furniture | 26000 | ||
| Purchase | 89500 | ||
| Cash | 73000 | ||
| Carriage | 3000 | ||
| Sales | 225000 | ||
| Building | 120000 | ||
| Returns Inward | 19000 | ||
| Returns Outward | 3500 | ||
| Trade Expenses | 10000 | ||
| Discount Received | 9700 | ||
| Salary | 30000 | ||
| Office Rent | 22700 | ||
| TOTAL | 478200 | 478200 | |
| 4 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Bank Overdraft | 85000 | ||
| Sales | 810000 | ||
| Purchase Return | 22500 | ||
| Debtors | 400500 | ||
| Wages | 96000 | ||
| Purchases | 445000 | ||
| Cash in Hand | 8500 | ||
| Creditors | 215000 | ||
| Sales Return | 15750 | ||
| Equipment | 25000 | ||
| Opening Stock | 300500 | ||
| Capital (Balance Figure) | -158750 | ||
| Total | 1132500 | 1132500 | |
| 5 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Cash | 2000 | ||
| Capital | 80000 | ||
| Purchase | 85000 | ||
| Sales | 108400 | ||
| Purchases Return | 6000 | ||
| Sales Return | 4000 | ||
| Transportation | 1800 | ||
| Discount Allowed | 500 | ||
| Printing | 5000 | ||
| Sundry Debtors | 70000 | ||
| Input CGST A/c | 2500 | ||
| Input SGST A/c | 2500 | ||
| Input IGST A/c | 4000 | ||
| Sundry Creditors | 40000 | ||
| Investment | 8000 | ||
| Plant and Machinery | 15000 | ||
| Building | 20000 | ||
| Furniture | 6000 | ||
| Electricity | 700 | ||
| Postage | 400 | ||
| Drawings | 8000 | ||
| Salaries | 6000 | ||
| Travelling Expenses | 2000 | ||
| Output CGST A/c | 1500 | ||
| Output SGST A/c | 1500 | ||
| Output IGST A/c | 6000 | ||
| TOTAL | 243400 | 243400 | |
| 6 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Capital Account | 125000 | ||
| Furniture and Fittings | 6400 | ||
| Motor Car | 62500 | ||
| Buildings | 75000 | ||
| Total Debtors | 38000 | ||
| Total Creditors | 25000 | ||
| Bad debts | 1250 | ||
| Stock (1st April, 2021) | 34600 | ||
| Purchases | 54750 | ||
| Input IGST A/c | 3000 | ||
| Output CGST A/c | 1500 | ||
| Sales | 154500 | ||
| Bank (Cr. Balance) | 28500 | ||
| Purchases Return | 1250 | ||
| Commission (Cr.) | 3750 | ||
| Sales Return | 2000 | ||
| Advertisement | 2500 | ||
| Interest Account (Dr.) | 1180 | ||
| Cash Balance | 6500 | ||
| Insurance and Taxes | 12500 | ||
| Salaries | 40820 | ||
| Output SGST A/c | 1500 | ||
| TOTAL | 341000 | 341000 | |
| 7 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Capital | 7500000 | ||
| Plant | 1500000 | ||
| Cash in Hand | 2500 | ||
| Commission Received | 175000 | ||
| Discount (Dr.) | 55000 | ||
| Purchase Return | 50000 | ||
| Interest Received | 30000 | ||
| Repairing Charges | 125000 | ||
| General Expenses | 300000 | ||
| Wages | 500000 | ||
| Furnitures | 120000 | ||
| Sales Return | 90000 | ||
| Loan Advanced | 600000 | ||
| Office Salaries | 625000 | ||
| Building | 750000 | ||
| Stock on 1st April, 2021 | 1250000 | ||
| Cash at Bank | 575000 | ||
| Rates, Taxes and Insurance | 30000 | ||
| Discount (Cr.) | 45000 | ||
| Sundry Creditors | 250000 | ||
| Sales | 6250000 | ||
| Book Debts | 1500000 | ||
| Rent | 62500 | ||
| Purchases | 4800000 | ||
| Carriage and Freight | 75000 | ||
| Delivery Van | 500000 | ||
| Travelling Expenses | 50000 | ||
| Drawings | 600000 | ||
| Suspense A/c | 190000 | ||
| TOTAL | 14300000 | 14300000 | |
| 8 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Purchases | 104000 | ||
| Sundry Debtors | 18550 | ||
| Premises | 62000 | ||
| Sales | 149000 | ||
| Returns Outward | 8900 | ||
| Rates and Taxes | 780 | ||
| Cash at Bank | 1560 | ||
| Carriage Inwards | 650 | ||
| Salaries | 3900 | ||
| Stock (1st April, 2021) | 25000 | ||
| Input IGST A/c | 5000 | ||
| Input CGST A/c | 2500 | ||
| Input SGST A/c | 2500 | ||
| Drawings | 7950 | ||
| Sundry Creditors | 8300 | ||
| Returns Inward | 5360 | ||
| Furniture | 15600 | ||
| Cash in hand | 390 | ||
| Capital | 85000 | ||
| Factory Wages | 5830 | ||
| Carriage Outwards | 260 | ||
| Rent Received | 2990 | ||
| Insurance | 2100 | ||
| Bad Debts | 260 | ||
| Output IGST A/c | 10000 | ||
| TOTAL | 264190 | 264190 | |
| 9 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Building | 300000 | ||
| Machinery | 85000 | ||
| Return Outward | 13000 | ||
| Bad Debts | 14000 | ||
| Cash | 2000 | ||
| Discount Received | 15000 | ||
| Bank Overdraft | 50000 | ||
| Creditors | 250000 | ||
| Purchase | 500000 | ||
| Capital | 368000 | ||
| Furniture | 28000 | ||
| Sales | 520000 | ||
| Debtors | 300000 | ||
| Interest Received | 13000 | ||
| TOTAL | 1229000 | 1229000 | |
| 10 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Capital | 8000 | ||
| Bad Debts Recovered | 250 | ||
| Creditors | 1250 | ||
| Return Outward | 350 | ||
| Bank Overdraft | 1570 | ||
| Rent | 360 | ||
| Salaries | 850 | ||
| Trade Expenses | 300 | ||
| Cash in Hand | 210 | ||
| Opening Stock | 2450 | ||
| Purchase | 11870 | ||
| Debtors | 7580 | ||
| Bank Deposits | 2750 | ||
| Discount Allowed | 40 | ||
| Drawings | 600 | ||
| Return Inward | 450 | ||
| Sales | 13690 | ||
| Bills Payable | 1350 | ||
| Grant Received | 1000 | ||
| TOTAL | 27460 | 27460 | |
| 11 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Adjusted Purchases | 150000 | ||
| Closing Stock | 40000 | ||
| Debtors | 60000 | ||
| Creditors | 30000 | ||
| Fixed Assets | 50000 | ||
| Expenses | 20000 | ||
| Sales | 200000 | ||
| Capital | 90000 | ||
| TOTAL | 320000 | 320000 | |
| 12 | |||
| TRIAL BALANCE | |||
| as on 31st March, 2022 | |||
| Heads of Accounts | L.F. | Dr. Balance (₹) | Cr. Balance (₹) |
| Opening Stock | 102600 | ||
| Return Outward | 48000 | ||
| Salaries | 36000 | ||
| Creditors | 84000 | ||
| Bank | 135000 | ||
| Carriage Inwards | 18000 | ||
| Rent Received | 9000 | ||
| Discount Allowed | 6000 | ||
| Purchases | 300000 | ||
| Bills Payable | 60000 | ||
| Debtors | 45000 | ||
| Carriage Outwards | 15000 | ||
| Capital | 165600 | ||
| Machinery | 54000 | ||
| Returns Inward | 9000 | ||
| Insurance Claim Received | 12000 | ||
| Trade Expenses | 18000 | ||
| Sales | 420000 | ||
| Building | 60000 | ||
| TOTAL | 798600 | 798600 | |
| The End |
