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11th Standard English Medium Accountancy Subject Trial Balance Book Back 5 Mark Questions with Solution Part - II

11th Standard

    Reg.No. :
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Accountancy

Time : 00:30:00 Hrs
Total Marks : 25

    Part I

    5 x 5 = 25
  1. From the following balances extracted from the books of Raju a trader on automobiles, prepare trial balance as on 31st March, 2017:

    Particulars Rs Particulars Rs
    Cash in hand 5,500 Direct expenses 5,000
    Discount received 300 Carriage outwards  3,500
    Creditors 15,000 Capital 45,000
    Building 50,000 Purchases 49,700
    Opening stock 6,000 Sales 59,400
  2. From the following balances extracted from the books of Pearl, a trader, prepare trial balance as on 31st March, 2017.

    Particulars Rs Particulars Rs
    Capital 44,000 Interest on investment 2,000
    Bills receivable 5,000 Customs duty 3,000
    Wages 800 Computer 20,000
    Drawings 4,000 Sales 72,000
    Purchases 75,000 Opening stock 10,200
  3. Prepare trial balance as on 31st December, 2017 from the following balances of Balaraman.

    Particulars Rs Particulars Rs
    Capital 2,20,000 Repairs 2,400
    Drawings 24,000 Office lighting 2,600
    Furniture 63,500 Printing and stationery 2,700
    Stock at the beginning 62,050 Bank loan 7,500
    Bills receivable 9,500 Computer 25,000
    Bills payable 8,750 Debtors 46,500
    Purchases 88,100 Cash in hand 15,000
    Sales 1,35,450 Cash at bank 27,250
    Discount allowed 7,100 General expenses 7,100
    Discount received 3,500 Creditors 7,600
  4. The following balances are extracted from the books of Prabhu, as on 31st March, 2017. Prepare trial balance and transfer the difference if any to suspense account.

    Particulars Rs Particulars Rs
    Discount allowed 250 Loan borrowed 7,000
    Cash in hand 4,200 Lighting 12,000
    Capital 50,000 Commission paid 3,000
    Salaries 12,000 Purchases 29,050
    Furniture 7,500 Sales 35,000
  5. From the following balances extracted from the books of Chitra, prepare trial balance as on 31st March, 2017.

    Particulars Rs Particulars Rs
    Adjusted purchases 60,000 Advertisement 4,000
    Rent paid 2,000 General expenses 700
    Discount received 1,000 Commission paid 1,500
    Carriage inward 2,700 Capital 40,000
    Closing stock 18,600 Sales 48,500

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