chapter 14 Trial balance notes
class 11 accounts chapter 14 trial balance practical problems solutions ts grewal
trial balance class 11 ts grewal solutions 2026-27
Without Goods and Services Tax (GST)
Q1. Prepare a Trial Balance with the following information:
Solution-
From the following ledger balances, prepare Trial Balance:
Capital Rs.20,800; Rent outstanding Rs.1420; Amount due to Mohan Rs.15,000; Drawings Rs.2,800; Goodwill rs.12,000; Interest received Rs.2,000; Discount received Rs.1580; Amount due from Kabir Rs.26,000.
Solution –
Q3. Journalise the following transactions, post them into Ledger and Prepare a Trial Balance:
Solution – Following are the Journal Entries
Books of Mohan
Journal
Ledger
Dr Capital Account Cr
Trial Balance
Q4. Prepare a Trial Balance from the following items:
Solution– Trial Balance
As on March 31, 2026
Q5. Prepare the Trial Balance of Rajesh as on 31st March, 2026. He has omitted to open a Capital Account:
Solution – Trial Balance of Ankit
As on March 31, 2026
Working Note:-
Amount of Capital A/c = Sum of Debit Side – Sum of Credit Side
Amount of Capital A/c = 12, 91,250 – 11, 32,500
Amount of Capital A/c = 1, 58,750
With Goods and Services Tax (GST)
Q6. From the following information, Prepare a Trial Balance of Gurman for the year ended 31st March, 2026:
Solution – – Trial Balance of Gurman
As on March 31, 2026
Q7. The following are the balances extracted from the books of Arvind. Prepare a Trial Balance as on 31st March, 2026:
Solution – Trial Balance of Arvind
As on March 31, 2026
Q8. From the following balances extracted from the Ledger of Nagrath, prepare Trial Balance as on 31st March, 2026:
Solution –Trial Balance of Nagrath
As on March 31, 2026
Q9. From the following Ledger account balances extracted from the books of Shivam, prepare a Trial Balance as on 31st March, 2026:
Solution – Trial Balance of ShivamAs on March 31, 2026
Redrafting of a Trial Balance
Q10. Following Trial Balance is given but it is not correct. Prepare correct Trial Balance.
Solution – Trial Balance
As on March 31, 2026
Q11. Redraft correctly the Trial Balance given below:
Solution – Trial Balance
As on March 31, 2026
Q12. Prepare correct Trial Balance from the following Trial Balance in which there are certain mistakes:
Solution – Trial Balance
As on March 31, 2026
Q13. Following Trial Balance was drawn from the books of Raja Traders on 31st March, 2026:
Solution – Trial Balance
As on March 31, 2026
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