|
|
|
|||
₹ | ₹ | ||||
Cash | 2,000 | Sundry Creditors | 40,000 | ||
Capital | 80,000 | Investment | 8,000 | ||
Purchases | 85,000 | Plant and Machinery | 15,000 | ||
Sales | 1,08,400 | Building | 20,000 | ||
Purchases Return | 6,000 | Furniture | 6,000 | ||
Sales Return | 4,000 | Electricity | 700 | ||
Transportation | 1,800 | Postage | 400 | ||
Discount Allowed | 500 | Drawings | 8,000 | ||
Printing | 5,000 | Salaries | 6,000 | ||
Sundry Debtors | 70,000 | Travelling Expenses | 2,000 | ||
Input CGST A/c | 2,500 | Output CGST A/c | 1,500 | ||
Input SGST A/c | 2,500 | Output SGST A/c | 1,500 | ||
Input IGST A/c | 4,000 | Output IGST A/c | 6,000 | ||
Trial Balance
as on March 31, 2019
|
|||
S.No.
|
List of Items
|
Debit Balances
|
Credit Balances
|
1
|
Cash |
2,000
|
|
2
|
Capital |
|
80,000
|
3
|
Purchases |
85,000
|
|
4
|
Sales |
|
1,08,400
|
5
|
Purchases Return |
|
6,000
|
6
|
Sales Return |
4,000
|
|
7
|
Transportation |
1,800
|
|
8
|
Discount Allowed |
500
|
|
9
|
Printing |
5,000
|
|
10
|
Sundry Debtors |
70,000
|
|
11
|
Input CGST A/c |
2,500
|
|
12
|
Input SGST A/c |
2,500
|
|
13
|
Input IGST A/c |
4,000
|
|
14
|
Sundry Creditors |
|
40,000
|
15
|
Investments |
8,000
|
|
16
|
Plant & Machinery |
15,000
|
|
17
|
Building |
20,000
|
|
18
|
Furniture |
6,000
|
|
19
|
Electricity |
700
|
|
20
|
Postage |
400
|
|
21
|
Drawings |
8,000
|
|
22
|
Salaries |
6,000
|
|
23
|
Travelling Expenses |
2,000
|
|
24
|
Output CGST A/c |
|
1,500
|
25
|
Output SGST A/c |
|
1,500
|
26
|
Output IGST A/c |
|
6,000
|
|
Total |
2,43,400
|
2,43,400
|