Trial Balance बनाने के तरीके को उदाहरण के द्वारा समझे ।
निम्नलिखित शेषों से 31 मार्च, 2009 को सही व उपयुक्त रूप में Trial Balance बनाइए :
| Purchase | 10,250 |
| Sales | 25,850 |
| Opening Stock | 3,800 |
| Wages | 2, 600 |
| Salaries | 3, 400 |
| Purchase Returns | 2,350 |
| Capital | 40,000 |
| Insurance | 1,200 |
| Rent And Taxex | 2,400 |
| Creditors | 6,700 |
| Commission | 500 |
| Buildings | 10,000 |
| Debtors | 5,800 |
| Bills Receivable | 4,000 |
| Machinery | 15,000 |
| Furniture | 4,500 |
| Interest On Investments | 1,200 |
| Investment | 15,000 |
| Sales Returns | 850 |
| Discount Received | 2,200 |
Solution :
| Ledger Accounts | L.F | Dabit Amount | Credit Amount |
|---|---|---|---|
| Rs. | Rs. | ||
| Purchase | 10,250 | ||
| Sales | 25,850 | ||
| Opening Stock | 3,800 | ||
| Wages | 2,600 | ||
| Salaries | 3,400 | ||
| Purchases Return | 2,350 | ||
| Capital | 40,000 | ||
| Insurance | 1,200 | ||
| Rent And Taxes | 2,400 | ||
| Creditors | 6,700 | ||
| Commission | 500 | ||
| Buildings | 10,000 | ||
| Debtors | 5,800 | ||
| Bills Receivable | 4,000 | ||
| Machinery | 15,000 | ||
| Furniture | 4,500 | ||
| Interest On Investments | 1,200 | ||
| Investment | 15,000 | ||
| Sales Returns | 850 | ||
| Discount Received | 2,200 | ||
| Total | Rs. | 78,800 | 78,800 |