Question

Following balances were extracted from the ledger of Shri Govinda on 31st March 2012. Prepare Trial Balance as on 31st March 2012.

Answer 1

In the books of Shri Govinda
Trial Balance
as on March 31,2012
Particulars	Debit Amount (Rs.)	Credit Amount (Rs.)
Stock 01-04-11	44,000
Purchases	1,70,000
Sales		3,20,000
Return Inward	10,000
Carriage	4,000
Motive Power	6,000
Wages	56,000
Plant and Machinery	60,000
Bills Payable		10,000
Trade Expenses	4,000
Debtors	72,000
Creditors		40,000
Salaries	38,000
Insurance	2,400
Postage	3,600
Commission Dr.	5,000
Commission Cr.		4,000
Cash in Hand	3,000
Furniture	16,000
Advertisement	8,000
Office Rent	10,000
Drawings	14,000
Goodwill	6,000
Bank Loan		32,000
Building	24,000
Capital		1,50,000
	5,56,000	5,56,000