Question

From the following ledger balances Prepare Trial Balance of Mr. Ramakant as on 31^st March, 2012.

Particulars	Rs	Particulars	Rs	Particulars	Rs
Machinery	1,00,000	Sundry Debtors	1,20,800	Furniture	36,000
Stock (1-4-11)	20,000	Wages	1,800	Salary	3,200
Insurance	5,000	Factory Rent	4,600	Printing & Stationery	1,400
Travelling expenses	3,600	Advertisement	1,000	Office Rent	3,000
Purchases	49,300	Sales Returns	2,800	Discount (Dr.)	1,500
Bad Debts	1,200	Drawings	12,000	Discount (Cr.)	2,000
Sales	77,500	Purchase Returns	4,800	Creditors	52,000
Bank Loan	76,000	Bills payable	17,300	R.D.D.	1,600
Bank Overdraft	36,000	Capital	1,00,000

Answer 1

In the Books of Mr. Ramakant
Trial Balance as on March 31,2012
S. No.	Name of Account	Debit Amount (Rs)	Credit Amount (Rs)
1	Machinery	1,00,000	–
2	Stock 01-04-11	20,000	–
3	Insurance	5,000	–
4	Travelling Expenses	3,600	–
5	Purchases	49,300	–
6	Bad Debts	1,200	–
7	Sales	–	77,500
8	Bank Loan	–	76,000
9	Bank Overdraft	–	36,000
10	Sundry Debtors	1,20,800	–
11	Wages	1,800	–
12	Factory Rent	4,600	–
13	Advertisement	1,000	–
14	Sales Return	2,800	–
15	Drawings	12,000	–
16	Purchase Return	–	4,800
17	Bills Payable	–	17,300
18	Capital	–	1,00,000
19	Furniture	36,000	–
20	Salary	3,200	–
21	Printing and stationery	1,400	–
22	Office Rent	3,000	–
23	Discount (Dr.)	1,500	–
24	Discount (Cr.)	–	2,000
25	Creditors	–	52,000
26	R.D.D.	–	1,600
		3,67,200	3,67,200