Excise Sum 1

Prepare a Trial Balance of M/s. SRI ltd march 31st 2024

Particular RS Particular RS

Capital 920000 Cash at bank 145340

Creditors 188520 Bills receivable 58440

Bills payable 69300 Purchase 855220

Sales 1218500 Carriage inwards 12910

Provisions 13200 Carriage outwards 8000

Interest received 3400 General exp 60850

Building 700000 Insurance 7830

Machinery 120000 Bad debit 6130

Furniture 16400 Audit fee 4000

Debtors 156000 Traveling exp 3250

Opening stock 150400 Discount 6200

Cash 19880 Sales return 2850

Purchase return 10000 Investment 89220

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Excise Sum 2

Prepare a Trial Balance of Mr. Senthil June 11th 2024

Particular RS Particular RS

Land 150000 Capital 100000

Cash 20000 Bills payable 30000

Carriage in ward 10000 Creditors 50000

Bad debit 5000 Loan 75000

Audit fee 13000 sales 45000

Sales return 20000 Bank o/d 8000

Carriage outward 20000 provision 30000

debtors 35000 Rent 30000

salaries 35000

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Excise Sum 3
Prepare a Trial Balance of Mr .Saran March 22th 2024

Particular RS Particular RS
Building 50000 Capital 100000

Purchase 100000 Bills Payable 20000

Debtors 5000 Sales 70000

Wages 10000 Creditors 150000

Cash 100000 Purchase Return 65000

Bank 35000 Provision 80000

Insurance 70000 Investment 50000

postage 65000

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Excise Sum 4
Prepare a Trial Balance In the books of M/s. Ravi as on 31st march 2024

800
Particular DR CR

Capital 50000

Plant 80000

Sales 177000

Purchase 60000

Return 1000 750

Opening stock 30000

Discount 350

Bank charges 75

Debtors 45000

Creditors 25000

Salaries 6800

Wages 10000

Carriage in 750

Carriage out 1200

Provision 525

Rent 10000

Advertisement 2000

Cash 900

Bank 6000

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Excise Sum 5

Prepare a Trial Balance for the following particulars:

Particular RS Particular RS

Capital 60000 Drawing 2000

Land & building 36000 Salaries 4000

Printing & stationery 600 Wages 4000

Rent 600 Purchase 40000

Insurance 600 Stock 10000

Sales 62000 Carriage 400

Fuel & power 1700 Loan 5000

Debtors 21000 Creditor 10000

Sales return 1500 Machinery 10000

Commission received 400 Purchase return 1200

Bills receivable 1000 Furniture 2000

Cash 2000 Discount 1200

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Excise Sum 6
Prepare a Trial Balance of Mr.Saranya March 22th 2024

Particular RS Particular RS

Purchase 100000 Capital 300000

Furniture 30000 Investment 10000

Cash 70000 Bank 200000

Debtors 4000 Sales Return 1000

Carriage inward 9000 wages 50000

Audit fee 1000 Insurance 8000

Drawing 3000 Stock 2000

Bank o/d 31000 Creditor 50000

Provision 22000 Bills payable 10000

Sales 5000 Interest received 6000

Secured loan 9000 Return outward 50000

Commission Received 5000

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Excise Sum 7

The following Trial Balance has been prepared wrongly.You are asked
prepare the Trial balance correctly.

Particular RS Particular RS

Capital 22000 Stock 10000

Debtors 8000 Creditors 12000

Machinery 20000 Cash in hand 2000

Bank O/d 14000 Sales return 8000

Purchase return 4000 Misc. Exp 12000

Sales 44000 Purchase 26000

Wages 10000 Salaries 12000

Prepaid insurance 200 Bills payable 10800

O/s salary 1400

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Excise Sum 8
The following Trial Balance has been prepared wrongly.You are asked prepare the Trial
balance correctly.

Particular RS

Capital 40000

Purchase 36000

Carriage outward 2300

Sales 60000

Return inwards 300

Return outward 700

Rent and taxes 1200

Plant & machinery 10700

Stock 1.4.2024 15500

Debtor 20200

Creditors 12000

Commission 1800

Cash in hand 100

Cash at bank 10100

Motor cycle 4600

Stock on 31.3.2025 18300

Total 112700

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Excise Sum 9
Prepare a trial balance as on 31st march 2024

Particular RS Particular RS

Stock 15500 Capital 90000

Land 35000 Creditors 9600

Machinery 50000 Purchase return 2100

Furniture 5000 Sundry income 1200

Purchase 106000 Reserve for bad debit 300

Salaries 11000 Sales 207000

General exp 2500 Postage 1400

Rent 3000 Stationery 1300

Wages 26000 Fright charges 2800

Carriage on sales 4000 Repair charges 4500

Debtors 30000 Bad debit 600

Cash 100 Bank 6400

Sales return 5100

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Excise Sum 10
Prepare a Trial Balance as on 31st March 2024

Particular RS Particular RS

Capital 920000 Creditors 188520

Bills payable 69300 Sales 1218500

Provision 13200 Interest 3400

Building 700000 Machinery 120000

Furniture’s 16400 Debtors 156000

Stock 150400 Cash 9880

Bank 145340 Bills receivable 58440

Purchase 855220 Carriage inwards 12910

Carriage outwards 8000 General exp 60850

Insurance 7830 Bad debit 6130

Audit fee 4000 Traveling exp 3250

Discount 6200 Sales return 2850

Investment 89220

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Excise Sum 11

Prepare a Trial Balance of Mr. Arun on 31st March 2024

Particular RS Particular RS

Capital 1100000 Furniture’s 11000

Creditors 50000 Interest 1400

Sales 115000 Debtors 50000

Stack 10400 Purchase 10000

Bad debit 15000 Building 800000

Discount 20000 Sales return 25000

Provision 50000 Purchase return 10000

Bills receivable 200000 Investment 80000

Bank 8000 Audit fees 7000

Cash 87200

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Excise Sum 12
Trial Balance of Mr. Ramesh ltd. March 31st 2024

Particular RS Particular RS

Capital 112000 Discount 10000

Creditors 55000 Insurance 12000

Provision 13000 Cash 47000

Purchases 70000 Bills payable 50000

Sales 80000 Bills receivable 44000

Audit fees 1500 General exp 6000

Investment 22000 Travelling exps 5000

Debtors 40000 Sales return 50000

Bad debit 2500

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Excise Sum 13
Prepare Trial Balance for Mr.Ravi Pvt. Ltd as on 31st March 2024 from
the following ledgers

Particular RS Particular RS

Capital 180000 Wages 800

Creditors 30000 Discount 10000

Debtors 77500 Interest 1500

Purchase 20000 Bills payable 350

Bad debts recovered 5000 Bills receivable 1900

Purchase return 2300 Bank O/D 4600

Sales 10000 Salaries 32000

Sales return 400 Stock 4600

Plant & machinery 45000 Cash 50000

Carriage outward 10850 Bank charges 800

Provision 55000 Carriage inward 10100

Telephone charges 1800 Type writer 20000

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Excise Sum 14

Prepare a Trial Balance for Mr.SIVA &Co following particulars:-

Particular RS Particular RS

Purchase 200000 Advertisement 25000

Insurance 50000 Wages 2000

Cash at bank 500000 Bank 3000

Discount 10000 Land & Building 2500

Creditors 500 Printing 500

Capital 800000 Misc.exp 12000

Sales 150000 Debtors 1520

Purchase return 1020 Investment 200000

Reserve for bad debit 60000 Plant 5000

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Excise Sum 15

Prepare a Trial Balance for Mr.Vikram & CO following particulars:

Particular RS Particular RS

Capital 947900 Commission 3000

Sundry Creditors 50000 Cash at bank 75000

Bank o/d 4500 Motor Cycle 20000

Sales 55000 Discount 1500

Bills Payable 1500 Misc. Expenses 14500

Outstanding Salary 300 Travelling Expenses 16000

Bank 5000 Sales return 3000

Purchase 30000 Wages 1900

Stock 700000 Investment 5000

Sundry Debtors 10000 Insurance 7000

Machinery 100000 Rent & Taxes 9000

Cash in hand 60000 Dividend received 1700

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