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Trial Balance 14.7
Dr. C. CHAND & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance c/d 25,000 By Balance b/d 25,000
Dr. VIKAS TRADING CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance c/d 20,000 By Purchases A/c 20,000
Dr. VIJAY SALES Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance b/d 15,000 By Cash A/c 5,000
By Balance c/d 10,000
15,000 15,000
Dr. AKASH SALES Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance b/d 10,000 By Balance c/d 10,000
Dr. AMIT & CO. Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Sales A/c 15,000 By Balance c/d 15,000
Dr. PURCHASES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance b/d 90,000 By Balance c/d 1,10,000
To Vikas Trading Co. 20,000
1,10,000 1,10,000
Dr. SALES ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance c/d 15,000 By Amit & Co. 15,000
15,000 15,000
Dr. BANK ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
To Balance b/d 5,000 By Balance c/d 35,000
To Cash A/c 30,000
35,000 35,000
