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

Published on: 13/05/2022

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Questions:

Generic 5

5 x 5 = 25

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

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

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

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

From the following balances extracted from the books of Raju a trader on automobiles, prepare trial balance as on 31^st 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

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Answers Key:

Generic 5

5 x 5 = 25

In the books of Chitra Trial balance as on 31st March, 2017

S.No.	Name of the.account	Debit balance Rs	Credit balance Rs
1.	Adjusted purchases	60,000
2.	Rent paid	2,000
3.	Discount received		1,000
4.	Carriage inward	2,700
5.	Closing stock	18,600
6.	Advertisement	4,000
7.	General expenses	700
8.	Commission paid	1,500
9.	Capital		40,000
10.	Sales		48,500
	Total	89,500	89,500

In the books of Prabhu Trial balance as on 31st March, 2017

S.No.	Name of the account	Debit balance Rs	Credit balance Rs
1.	Discount allowed	250
2.	Cash in hand	4,200
3.	Capital		50,000
4.	Salaries	12,000
5.	Furniture	7,500
6.	Loan borrowed		7,000
7.	Lighting	12,000
8.	Commission paid	3,000
9.	Purchases	29,050
10.	Sales		35,000
11.	Suspense account*	24,000
	Total	92,000	92,000

In the books of Balaraman Trial balance as on 31st March, 2017

S.No.	Name of the account	Debit balance Rs.	Credit Balance Rs.
1.	Capital		2,20,000
2.	Drawings	24,000
3.	Furniture	63,500
4.	Stock at the beginning	62,050
5.	Bills receivable	9,500
6.	Bills payable		8,750
7.	Purchases	88,100
8.	Sales		1,35,450
9.	Discount allowed	7,100
10.	Discount received		3,500
11.	Repairs	2,400
12.	Office lighting	2,600
13.	Printing and stationery	2,700
14.	Bank loan·		7,500
15.	Computer	25,000
16.	Debtors	46,500
17.	Cash in hand	15,000
18.	Cash at bank	27,250
19.	General expenses	7,100
20.	Creditors		7,600
	Total	3.82,800	3,82,800

In the books of Pearl Trial balance as on 31st March, 2017

S.No.	Name of the account	Debit Balance Rs.	Credit Balance Rs.
1.	Capital		44,000
2.	Bills receivable	5,000
3.	Wages	800
4.	Drawings	4,000
5.	Purchases	75,000
6.	Interest on investment		2,000
7.	Customs duty	3,000
8.	Computer	20,000
9.	Sales		72,000
10.	Opening stock	10,200
	Total	1,18,000	1,18,000

In the books of Raju Trial balance as on 31^st March, 2017

S.No	Name of the account	Debit Balance Rs.	Credit Balance Rs.
1.	Cash in hand	5,500
2.	Discount received		300
3.	Creditors		15,000
4.	Buildings	50,000
5.	Opening stock	6,000
6.	Direct expenses	5,000
7.	Carriage outwards	3,500
8.	Capital		45,000
9.	Purchases	49,700
10.	Sales		59,400
	Total	1,19,700	1,19,700