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Trial Balance 14.3
2. From the following information, prepare Trial Balance of Punjab General Store as
on 31st March, 2024:
Dr. CASH BOOK Cr.
Particulars ` Particulars `
To Capital A/c 1,00,000 By Furniture A/c 30,000
To Mohan 2,50,000 By Salaries A/c 25,000
To Sales A/c 50,000 By Ram 2,10,000
By Purchases A/c 10,000
By Drawings A/c 5,000
By Balance c/d 1,20,000
4,00,000 4,00,000
Dr. CAPITAL ACCOUNT Cr.
Particulars ` Particulars `
To Balance c/d 1,00,000 By Cash A/c 1,00,000
Dr. DRAWINGS ACCOUNT Cr.
Particulars ` Particulars `
To Cash A/c 5,000 By Balance c/d 5,000
Dr. FURNITURE ACCOUNT Cr.
Particulars ` Particulars `
To Cash A/c 30,000 By Balance c/d 30,000
Dr. SALARIES ACCOUNT Cr.
Particulars ` Particulars `
To Cash A/c 25,000 By Balance c/d 25,000
Dr. PURCHASES ACCOUNT Cr.
Particulars ` Particulars `
To Cash A/c 10,000 By Balance c/d 2,60,000
To Sundries as per Purchases Book 2,50,000
2,60,000 2,60,000
Dr. PURCHASES RETURN ACCOUNT Cr.
Particulars ` Particulars `
To Balance c/d 5,000 By Sundries as per Purchases Return Book 5,000
