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 :



Trial Balance Of .......
As on 31 st March, 2009


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