Page 125 - DMGT104_FINANCIAL_ACCOUNTING

Unit 7: Trial Balance

Trade Expenses A/c Notes
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 18 To Cash A/c 100 July 31 By Balance c/d 100
Aug. 1 To Balance b/d 100

Wages A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 25 To Cash A/c 50 July 31 By Balance c/d 50
Aug. 1 To Balance b/d 50

Rent A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 31 To Cash A/c 100 July 31 By Balance c/d 100
Aug. 1 To Balance b/d 100

Interest on Capital A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 31 To Capital A/c 500 July 31 By Balance c/d 500
Aug. 1 To Balance b/d 500

Discount A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 19 To Shyam 10 July 29 By Krishan 10
To Balance c/d 10 July 31 By Balance c/d 10
20 20
Aug. 1 To Balance b/d 10 Aug. 1 By Balance b/d 10

Notes: No balance is ascertained practically but the total of both the sides of discount A/c is brought
down in the trial balance.

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