Page 85 - ISCDEBK-XI

13.2 Double Entry Book Keeping—ISC XI

• Trial Balance with given Ledger balances means Trial Balance preparing from the balances of Ledger
Accounts.
• Trial Balance with given Ledger balances and additional information is prepared after recording unrecorded
transactions in the books of account.
FORMAT OF TRIAL BALANCE (With Possible Heads of Debit and Credit)
TRIAL BALANCE as on ...
Heads of Accounts L.F. Dr. (`) Cr. (`)
Capital 
Cash in Hand 
Bank 
Purchases 
Purchases Return 
Sales 
Sales Return 
Drawings 
Discount Received 
Discount Allowed 
Salaries 
Furniture (Fixed Assets) 
Raj Furniture House (Vendor) 
Electricity Charges 
Cheques in Hand 
Carriage Inwards 
Carriage Outwards 
Bad Debts 
Bad Debts Recovered 
Bank Overdraft 
Interest (Paid) 
Interest (Received) 
Bills Payable 
Bills Receivable 
Opening Stock 
Adjusted Purchases 
Closing Stock 
Rent (Paid) 
Rent (Received) 
Investments 
Provision for Doubtful Debts 
Wages 
Power and Fuel 
Reserve 
Insurance Premium 
Land and Building 
Plant and Machinery 
Provision for Depreciation 
Expenses Payable 
Total  