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

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Std: 11th Standard - Accountancy

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Questions:

Generic 5

5 x 5 = 25

The following balances are extracted from the books of Ravichandran on 31st December, 2016. Prepare the trial balance.

Particulars	Rs	Particulars	Rs
Capital	1,50,000	Sales	75,000
Debtors	22,800	Return inwards	1,000
Rent received	500	Discount allowed	800
Bank overdraft	3,100	Discount received	1,000
Creditors	5,500	Wages	2,900
Premises	1,46,000	Salaries	3,500
Opening Stock	10,000	Commission paid	1,100
Purchases	45,000	General expenses	2,000

From the following balances of Rohini, prepare the trial balance as on 31.03.2018.

	Rs		Rs
Capital	60,000	Sales	82,000
Discount received	3,250	Lighting	800
Purchases	58,000	Drawings	5,250
Plant and machinery	40,000	Car expenses	1,200
Advertising expenses	5,000	Motor car	35,000

Prepare the trial balance from the following balances of Rajesh as on 31^st March, 2017.

Particulars	Rs	Particulars	Rs
Bills receivable	13,000	Drawings	7,000
Bank charges	750	Sundry debtors	17,100
Conveyance charges	350	Bills payable	12,000
Discount received	1,300	Capital	25,900
Cash in hand	1,000

Prepare the trial balance from the following balances of Babu as on 31st March ,2016.

Particulars	Rs	Particulars	Rs
Cash in Hand	7,000	Bills receivable	7,000
Sundry Debtors	5,400	Sundry creditors	11,800
Salaries	6,800	Capital	25,000
Bad Debts	200	Purchases	45,000
Opening Stock	15,400	Sales	50,000

Prepare the trial balance from the following information:

Name of the account	Rs	Name of the account	Rs
Bank Loan	2,00,000	Purchases	1,80,000
Bills Payable	1,00,000	Sales	3,00,000
Stock	70,000	Debtors	4,00,00
Capital	2,50,000	Bank	2,00,000

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Answers Key:

Generic 5

5 x 5 = 25

In the books of Ravichandran trial balance as on 31.12.2016
S.No	Name of account	Debit balance Rs	Credit balance Rs
1.	Capital		1,50,000
2.	Debtors	22,800
3.	Rent received		500
4.	Bank overdraft		3,100
5.	Creditors		5,500
6.	Premises	1,46,000
7.	Opening Stock	10,000
8.	Purchases	45,000
9.	Sales		75,000
10.	Return inwards	1,000
11.	Discount allowed	800
12.	Discount received		1,000
13.	Wages	2,900
14.	Salaries	3,500
15.	Commission paid	1,100
16.	General expenses	2,000
	Total	2,35,100	2,35,100

In the books of Rohini Trial Balance as on 31.03.2016
S.No	Name of account	Debit balance Rs	Credit balance Rs
1.	Capital		60,000
2.	Discount received		3,250
3.	Purchases	58,000	10,000
4.	Plant and machinery	40,000
5.	Advertising expenses	5,000
6.	Sales		82,000
7.	Lighting	800
8.	Drawings	5,250
9.	Car expenses	1,200
10.	Motorcar	35,000	55,350
	Total	1,45,250	1,45,250

In the books of Rajesh Trial Balance as on 31.03.2017
S.No	Name of account	Debit balance Rs	Credit balance Rs
1.	Bills receivable	13,000
2.	Bank Charges	750
3.	Conveyance Charges	350
4.	Discount received		1,300
5.	Cash in hand	1,000
6.	Drawings	7,000	1,675
7.	Sundry Debtors	17,100
8.	Bills payable		12,000
9.	Capital		25,900
	Total	39,200	39,200

In the books of Babu Trial Balance as on 30.03.2016
S.No	Name of account	Debit Balance	Credit Balance
1	Cash in hand	7,000
2	Sundry debtors	5,400
3	Bills receivable	7,000
4	Sundry creditors		11,800
5	Salaries	6,800
6	Bad Debts	2,00
7	Opening Stock	15,400
8	capital		25,000
9	Purchases	45,000
10	Sales		50,000
	Total	86,800	86,800

Trial Balance

S.No	Name of account	Debit Balance	Credit Balance
1	Bank Loan		2,00,000
2	Bills Payable		1,00,000
3	Stock	70,000
4	Capital		2,50,000
5	Purchases	1,80,000
6	Sales		3,00,000
7	Debtors	4,00,000
8	Bank	2,00,000
	Total	8,50,000	8,50,000