Question

From the following ledger balances, prepare a Trial balance as on 31st March 2012 of Mr. Uday Singh.

Answer 1

In the books of Mr. Udaysingh
Trial Balance
as on March 31,2012
Particulars	Debit Amount (Rs.)	Credit Amount (Rs.)
Goodwill	40,000
Salary	7,000
Carriage	5,500
Advertisement	4,800
Electricity Charges	1,650
Purchases	78,500
Sales		1,52,500
Capital		1,40,000
Plant and Machinery	60,000
General Expenses	2,200
Trade Expenses	3,000
Opening Stock	27,000
Sundry Debtors	31,500
Sundry Creditors		66,000
Land and building	70,000
Bank overdraft		35,000
Patents	20,000
Rent	9,000
Furniture	20,000
Printing and Stationery	10,200
Discount (Dr.)	2,300
Discount (Cr.)		3,650
Cash in Hand	4,500
	3,97,150	3,97,150