Page 143 - DMGT104_FINANCIAL_ACCOUNTING

Unit 7: Trial Balance

Salaries Account Notes
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
31 March To Balance b/d 5,20,000 31 March By Rent A/c 10,000
31 March By Balance c/d 5,10, 000
5,20,000 5,20,000

Carriage Outward Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
31 March To Balance b/d 55,000 31 March By Balance c/d 62,500
31 March To Carriage inward 7,500
A/c
62,500 62,500

Carriage Inward Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
31 March To Balance b/d 87,500 31 March By Carriage 7,500
outward A/c
31 March By Balance c/d 80,000
87,500 87,500

Purchases Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
31 March To Balance b/d 18,75,000 31 March By Suspense A/c 45,000
31 March By Balance c/d 18,30,000
18,75,000 18,75,000

Sales Account
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
31 March To Balance c/d 25,95,000 31 March By Balance b/d 25,50,000
31 March By Suspense A/c 45,000
25,95,000 25,95,000

LOVELY PROFESSIONAL UNIVERSITY 137