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प्रश्न
Correct the following trial balance:
| Particulars | Debit Balance ₹ | Credit Balance ₹ |
| Opening Stock | 1,00,000 | |
| Salaries | 36,000 | |
| Creditors | 1,32,000 | |
| Bank | 35,000 | |
| Carriage inwards | 18,000 | |
| Rent received | 9,000 | |
| Discount allowed | 6,000 | |
| Purchases | 3,48,000 | |
| Bills payable | 60,000 | |
| Debtors | 45,000 | |
| Carriage outwards | 15,000 | |
| Capital | 1,63,000 | |
| Returns inward | 9,000 | |
| Discount received | 12,000 | |
| Trade expenses | 18,000 | |
| Sales | 3,68,000 | |
| Building | 1,14,000 | |
| Total | 7,44,000 | 7,44,000 |
खातेवही
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उत्तर
The Corrected Trial balance
| S. No. | Particulars | L.F. | Debit balance ₹ |
Credit balance ₹ |
| 1. | Opening Stock | 1,00,000 | ||
| 2. | Salaries | 36,000 | ||
| 3. | Creditors | 1,32,000 | ||
| 4. | Bank | 35,000 | ||
| 5. | Carriage inwards | 18,000 | ||
| 6. | Rent received | 9,000 | ||
| 7. | Discount allowed | 6,000 | ||
| 8. | Purchases | 3,48,000 | ||
| 9. | Bills payable | 60,000 | ||
| 10. | Debtors | 45,000 | ||
| 11. | Carriage outwards | 15,000 | ||
| 12. | Capital | 1,63,000 | ||
| 13. | Returns inward | 9,000 | ||
| 14. | Discount received | 12,000 | ||
| 15. | Trade expenses | 18,000 | ||
| 16. | Sales | 3,68,000 | ||
| 17. | Building | 1,14,000 | ||
| Total | 7,44,000 | 7,44,000 |
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