Balancing of an account have been shown on 27th July,

2021 in the morning class:

Dr. Cash A/c

Cr.
J. Amount Amount
Date Particulars Date Particulars J.F.
F. (Rs.) (Rs.)
2012 2012
Jan 1 To Capital A/c 5,00,000 Jan 2 By Bank A/c 4,00,000
Jan 12 To Sales A/c 10,000 Jan 8 By Purchases A/c 30,000
Jan 21 To Johnson’s A/c 12,000 Jan 17 By Stationeries A/c 500
Jan 24 By S. Khan’s A/c 20,000
Jan 27 By Wages A/c 2,000
Jan 30 By Bank A/c 5,000
Jan 31 By Balance c/d 64,500
5,22,000 5,22,000
Feb To Balance b/d 64,500
1
Steps in Balancing an Account:
1. Find out the rough total of both the sides separately.
2. Then find out the difference separately.
3. Put the bigger total in both the boxes.
4. Then you do the total in the respective debit column and credit column and put the
difference in the shorter side.
Dr. Total = Rs. 5,22,000 must be Debit balance
Cr. Total = Rs. 4,57,500 must be Credit balance
 Difference is Rs. 64,500
So the question is: What is this Rs. 64,500?
Answer: It is the excess of debit balance over credit balance.
So the question is: What type of balance it is?
The Answer is: It is the Debit balance

The credit balance should come sit in the credit side only
And the debit balance should come in the debit side only
Balance c/d meaning is Balance is carried down (take that
balance for the next day)
Balance b/d meaning is Balance is brought down from
previous day.

THIS GREEN PORTION WAS DISCUSSED AS TAMAL RAISED A

QUESTION:
Dr. Total = Rs. 5,22,000 (Debit balance)

Cr. Total = Rs. 5,50,500 (Credit balance)

Difference Rs. 28,500 (Cr.)

Dr. Cash A/c

Cr.
J. Amount Amount
Date Particulars Date Particulars J.F.
F. (Rs.) (Rs.)
2012 2012
Jan 1 To Capital A/c 5,00,000 Jan 2 By Bank A/c 4,00,000
Jan 12 To Sales A/c 10,000 Jan 8 By Purchases A/c 30,000
Jan 21 To Johnson’s A/c 12,000 Jan 17 By Stationeries A/c 500
Jan 31 To Balance c/d 28,500 Jan 24 By S. Khan’s A/c 20,000
Jan 27 By Wages A/c 20,000
Jan 30 By Bank A/c 80,000
5,50,500 5,50,500
Feb 1 By Balance b/d 28,500