Page 102 - debkxi
P. 102

Trial Balance                                                                  14.9


                     Dr.                           SUNDRY EXPENSES ACCOUNT                            Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     March  1  To  Balance b/d           2,410   March  31  By  Balance c/d         2,410

                     Dr.                                SALES ACCOUNT                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `

                     2024                                       2024
                     March  31  To  Balance c/d         59,400   March  1  By  Balance b/d         43,400
                                                                March  31  By  Ramesh              14,000
                                                                March  31  By  Cash and Bank A/c      2,000
                                                        59,400                                     59,400

                     Dr.                           RETURNS INWARD ACCOUNT                             Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     March  1  To  Balance b/d            600   March  31  By  Balance c/d           600

                     Dr.                                   RAMESH                                     Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     March  1  To  Balance b/d           7,390   March  31  By  Balance c/d        23,070
                     March  31  To  Sales A/c           14,000
                     March  31  To  Output IGST A/c      1,680
                                                        23,070                                     23,070

                     Dr.                                   RAHUL                                      Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     March  31  To  Returns Outward A/c      400   March  1  By  Balance b/d        4,800
                     March  31  To  Input CGST A/c         24   March  31  By  Purchases A/c        8,000
                     March  31  To  Input SGST A/c         24   March  31  By  Input CGST A/c        480
                     March  31  To  Balance c/d         13,312   March  31  By  Input SGST A/c       480
                                                        13,760                                     13,760

                     Dr.                            CASH AND BANK ACCOUNT                             Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     March  1  To  Balance b/d          31,900   March  1  By  Output SGST A/c       500
                     March  31  To  Sales A/c            2,000   March  31  By  Balance c/d        33,640
                     March  31  To  Output CGST A/c       120
                     March  31  To  Output SGST A/c       120
                                                        34,140                                     34,140
   97   98   99   100   101   102   103   104   105   106   107