Grade 9 ch_3_trial balance
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Practice sheet of Trial Balance questions.
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ANAND NIKETAN INTERNATIONAL
Satellite Campus
Worksheet-Accounting-Ch.3
Grade: 9 Date: 23/07/2018
Name: ________________________________
1. Prepare Trial Balance as on 31.12.2017 from the following balances of Mr. Aarav.
$ $
Capital 3,40,000 Purchases 94,000
Trade Payables 13,000 Sales Returns 3,400
Drawings 4,000 Purchases Return 2,400
Salaries 38,200 Carriage inwards 1,400
Furniture 5,800 Printing & Stationery 5,000
Loan taken 7,000 Inventory 29,900
Trade Receivable 16,000 Machinery 50,000
Sales 1,44,000 Wages 5,000
Insurance 2,200 Rent 1,600
Land 2,50,000 Interest received 1,700
Commission received 800 Electricity charges 2,400
[Answer : $ 5,08,900]
2. The following balances are extracted from the books of Miss. Archi. Prepare Trial Balance
as on 30.6.2017.
$ $
Capital 4,70,200 Machinery 1,58,800
Cash in hand 6,000 Customers 48,000
Building 3,20,000 Repairs 5,400
Stock 33,000 Insurance premium 3,300
Suppliers 26,000 Sales 2,90,000
Commission paid 750 Telephone charges 6,450
Rent & Taxes 6,300 Furniture 11,000
Purchases 1,65,000 Discount earned 1,100
Salaries 70,600 Loan from Mohammed 57,000
Discount allowed 650 Bank (cr.) 5,900
Drawings 5,000 Motor Vehicle 8,600
Bad debts 1,350
[Answer : $ 8,50,200]](https://image.slidesharecdn.com/grade9ch3trialbalance-180723043722/85/Grade-9-ch_3_trial-balance-1-320.jpg)
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3. Prepare Trial Balance as on 31.3.2016 from the books of Miss Hirva.
$ $
Capital 2,49,000 Drawings 24,000
General expenses 97,000 Building 78,000
Machinery 1,18,680 Stock 1,32,400
Wages 14,400 Insurance 2,610
Bad debts 1,100 Creditors 5,000
Sales 3,30,720 Loan (Cr.) 75,000
Commission 5,500 Purchases 2,10,800
Bills payable 7,700 Reserve Fund 15,000
Bank overdraft 28,600 Cash in hand 25,320
Discount 1,210
[Answer : $ 7,11,020]
4. Prepare Trial Balance as on 31.12.2017 from the following balances of Ms. Gaurav.
$ $
Drawings 74,800 Purchases 2,95,700
Inventory (1.1.2017) 30,000 Discount received 1,000
Capital 2,50,000 Discount allowed 950
Furniture 33,000 Sales 3,35,350
Trade Creditors 75,000 Rent 72,500
Printing charges 1,500 Sundry expenses 21,000
Bank loan 1,20,000 Trade Debtors 52,500
Freight 3,500 Carriage outwards 1,500
Income tax 9,500 Insurance 1,200
Machinery 2,15,400 Bank Overdraft 31,700
[Answer : $ 8,13,050]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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Grade 9 ch_3_trial balance
- 1. 1 | P a g e ANAND NIKETAN INTERNATIONAL Satellite Campus Worksheet-Accounting-Ch.3 Grade: 9 Date: 23/07/2018 Name: ________________________________ 1. Prepare Trial Balance as on 31.12.2017 from the following balances of Mr. Aarav. $ $ Capital 3,40,000 Purchases 94,000 Trade Payables 13,000 Sales Returns 3,400 Drawings 4,000 Purchases Return 2,400 Salaries 38,200 Carriage inwards 1,400 Furniture 5,800 Printing & Stationery 5,000 Loan taken 7,000 Inventory 29,900 Trade Receivable 16,000 Machinery 50,000 Sales 1,44,000 Wages 5,000 Insurance 2,200 Rent 1,600 Land 2,50,000 Interest received 1,700 Commission received 800 Electricity charges 2,400 [Answer : $ 5,08,900] 2. The following balances are extracted from the books of Miss. Archi. Prepare Trial Balance as on 30.6.2017. $ $ Capital 4,70,200 Machinery 1,58,800 Cash in hand 6,000 Customers 48,000 Building 3,20,000 Repairs 5,400 Stock 33,000 Insurance premium 3,300 Suppliers 26,000 Sales 2,90,000 Commission paid 750 Telephone charges 6,450 Rent & Taxes 6,300 Furniture 11,000 Purchases 1,65,000 Discount earned 1,100 Salaries 70,600 Loan from Mohammed 57,000 Discount allowed 650 Bank (cr.) 5,900 Drawings 5,000 Motor Vehicle 8,600 Bad debts 1,350 [Answer : $ 8,50,200]
- 2. 2 | P a g e 3. Prepare Trial Balance as on 31.3.2016 from the books of Miss Hirva. $ $ Capital 2,49,000 Drawings 24,000 General expenses 97,000 Building 78,000 Machinery 1,18,680 Stock 1,32,400 Wages 14,400 Insurance 2,610 Bad debts 1,100 Creditors 5,000 Sales 3,30,720 Loan (Cr.) 75,000 Commission 5,500 Purchases 2,10,800 Bills payable 7,700 Reserve Fund 15,000 Bank overdraft 28,600 Cash in hand 25,320 Discount 1,210 [Answer : $ 7,11,020] 4. Prepare Trial Balance as on 31.12.2017 from the following balances of Ms. Gaurav. $ $ Drawings 74,800 Purchases 2,95,700 Inventory (1.1.2017) 30,000 Discount received 1,000 Capital 2,50,000 Discount allowed 950 Furniture 33,000 Sales 3,35,350 Trade Creditors 75,000 Rent 72,500 Printing charges 1,500 Sundry expenses 21,000 Bank loan 1,20,000 Trade Debtors 52,500 Freight 3,500 Carriage outwards 1,500 Income tax 9,500 Insurance 1,200 Machinery 2,15,400 Bank Overdraft 31,700 [Answer : $ 8,13,050]