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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