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Trial Balance 13.11
Dr. BUILDING ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 1 To Balance b/d 3,80,000 Feb. 29 By Balance c/d 3,80,000
3,80,000 3,80,000
March 1 To Balance b/d 3,80,000
Dr. BANK ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 1 To Balance b/d 7,650 Feb. 15 By Purchases A/c 41,000
Feb. 3 To Bad Debts Recovered Feb. 21 By Creditors A/c 10,000
A/c (Note) 2,800 Feb. 29 By Wages and Office
Feb. 20 To Debtors A/c 5,000 Expenses A/c 13,100
Feb. 28 To Sales A/c 16,300
Feb. 29 To Balance c/d 32,350
64,100 64,100
March 1 By Balance b/d 32,350
Dr. BAD DEBTS RECOVERED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 29 To Balance c/d 2,800 Feb. 3 By Bank A/c (Note) 2,800
March 1 By Balance b/d 2,800
Dr. DEBTORS ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 5 To Sales A/c 37,750 Feb. 20 By Bank A/c 5,000
Feb. 20 By Discount Allowed A/c 250
Feb. 29 By Balance c/d 32,500
37,750 37,750
March 1 To Balance b/d 32,500
Dr. DISCOUNT ALLOWED ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2022 2022
Feb. 20 To Debtors A/c 250 Feb. 29 By Balance c/d 250
March 1 To Balance b/d 250
