Aangepaste proefbalans
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Zakelijk balans blad Bedrag proces rs Proefbalans Datum
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Balance (Rs.) Balance (Rs.) Capital 100000 70000 Sales Purchases Vikram Pranaya Commission Rent received Drawings Closing Stock Cash at Bank 80000 46000 40000 1800 1500 2000 15000 66700 211500 211500 Illustration 2 From the following ledger accounts of Rohan Bros prepare Trial Balance by (i) total method (ii) combined method (both balance method and total method) : Cash A/c Dr. Date Cr Particulars JF Amount Rs 2006 Jan 1 Date Particulars JF Amount Rs 2006 Capital A/c ACCOUNTANCY 50000 Jan 2 Bank A/c 40000 191 MODULE - 2 Trial Balance Trial Balance and Computers ” 28 Ranjeet 9900 ” 12 ” 31 Freight A/c Salary A/c 200 3000 ” 31 Rent A/c 2400 59900 45600 Notes Bank A/c Dr. Date Cr Particulars JF Amount Rs 2006 Date Particulars JF Amount Rs 2006 Jan 2 Cash A/c 40000 Jan. 8 Furniture A/c 12000 ” 14 Sales A/c 16000 ” 10 Purchases A/c 20000 ”20 Vikas 12000 ” 31 Drawings 4000 56000 48000 Furniture A/c Dr. Date Cr Particulars JF Amount Date Particulars JF Rs 2006 Jan. 8 Amount Rs 2006 Bank A/c 12000 12000 Capital A/c Dr. Date Cr Particulars JF Amount Date Particulars Rs JF Amount Rs 2006 Jan. 1 Cash A/c 50000 50000 192 ACCOUNTANCY MODULE - 2 Trial Balance Trial Balance and Computers Purchases A/c Cr Dr. Date Particulars JF Amount Rs Date Particulars JF Amount Rs 2006 Jan. 10 Bank A/c 20000 ” 12 15000 Vikas Notes 35000 Sales A/c Dr. Date Cr Particulars JF Amount Rs Date Particulars JF Amount Rs 2006 Jan. 14 Bank A/c 16000 ” 20 14000 Ranjeet 30000 Vikas A/c Dr. Date Cr Particulars JF Amount Rs 2006 Date Particulars JF Amount Rs 2006 Jan. 20 Bank A/c 12000 Jan. 12 Purchases A/c 15000 12000 15000 Ranjeet A/c Dr. Date Cr Particulars JF Amount Rs 2006 Date Particulars JF Amount Rs 2006 Jan. 20 Sales A/c 14000 Jan. 25 Cash A/c ” 28 9900 Discount A/c 100 14000 10000 Freight A/c Dr. Date Cr Particulars JF Amount Rs 2006 Jan. 12 Cash A/c ACCOUNTANCY Date Particulars JF Amount Rs 2006 200 200 193 MODULE - 2 Trial Balance Trial Balance and Computers Salary A/c Dr. Date Cr Particulars
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