Question

Prepare the trial balance from the following balances of Rajesh as on 31^st March, 2017.

Name of the account	₹	Name of the account	₹
Bills receivable	13,000	Drawings	7,000
Bank charges	750	Sundry debtors	17,100
Conveyance charges	350	Bills payable	12,000
Discount received	1,300	Capital	25,900
Cash in hand	1,000

Answer 1

Trial balance of Rajesh as on 31^st March, 2017

S. No.	Name of the account	L.F.	Debit balance ₹	Credit balance ₹
1.	Bills receivable		13,000
2.	Bank charges		750
3.	Conveyance charges		350
4.	Discount received			1,300
5.	Cash in hand		1,000
6.	Drawings		7,000
7.	Sundry debtors		17,100
8.	Bills payable			12,000
9.	Capital			25,900
	Total		39,200	39,200