INDIAN SCHOOL DARSAIT
Accountancy – Class XI
Topic: LEDGER & TRIAL BALANCE_
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Cla
Worksheet #____
Name of Teacher: _D.Devipriya Sunderraj _
Date:___________________________
1
2
Name of Student: ____________________
Class: XI
Enter the following transaction directly in the ledger of Mr. Kiran and prepare a Trial Balance.
2001
Rs.
Jan
1
Assets:Cash in hand
70,000
Cash at Bank
45,000
Stock
15,000
Furniture
4,500
Susmitha
15,000
Priya
20,000
Twinkle
10,000
Liabilities:Paul
13,500
Manish
21,500
Bill Payable
5,000
Harsha
18,000
4
Purchased goods from Manish
5,000
7
Paid to Paul by Cheque in full settlement of his account
13,000
10
Sold goods to Priya
11,000
12
Purchased goods from Paul
15,000
15
Sold goods to Twinkle
6,000
16
Purchased goods from Suhail @ 10% Trade discount
30,000
17
Payment made to Harsha in full settlement
17,500
18
Received Cheque from Priya
24,500
Allowed her discount
1,500
20
Payment received from Susmitha in full settlement
14,200
25
Paid for Salary
1,500
27
Paid rent by Cheque
3,500
30
Paid for Stationery
6,000
31
Honoured bill payable by bank
5,000
Enter the following transaction directly in the ledger of Sanjana and prepare a Trial Balance.
1. Sanjana started business with Cash Rs.50,000, Bank Rs.20,000, Stock Rs.16,000, and
Furniture Rs.10,000.
2. Goods sold costing Rs.2,000 for Cash Rs.5,000
3. Cash purchases of goods by cheque Rs.8,000.
4. Purchased goods from Sharma Rs.7000.
5. Purchased goods from Chintu on credit Rs.10,000.
6. Sold goods to Ritu for cash costing Rs.7,000 for Rs.15,000.
7. Sold goods costing Rs.10,000 to Agarwal for Rs.14,000.
8. Agarwal became bankrupt only 10ps in a rupee received as final claim.
9. Goods issued as charity Rs.1,000.
10. Goods withdrawn by Sarina worth Rs.4000 and cash Rs.6,000 for personal use.
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11. Payment made to Sharma Rs.6,500 in full settlement.
12. Received Rs.14500 as commission from Manoj
13. Salary paid to Kamat Rs.9000.
14. Rent paid Rs.1000 and Rent outstanding Rs.500.
15. Cash paid to Chintu in full settlement Rs.19,700.
16. Commission accrued Rs.8,000
17. Rent prepaid Rs.2,000
18. Sold goods to Bilal costing Rs.4,000 at a profit of 40%
19. Bill Receivable received from Bilal for Rs.3,000
20. Cash collected against B/R Rs.3,000
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4
5.
Post the following transactions of Miss. Swathi directly in to the ledger and prepare a Trial
balance.
1 Commenced Business with
Cash
80,000
Stock
20,000
2 Deposited in to bank
20,000
3 Bought Furniture for cash
5,000
4 Bought goods for cash
10,000
6 Purchased goods from Rajiv
5,500
26 Paid for carriage
250
27 Withdrew from bank
10,000
28 Paid to Arun cash on account
5,000
31 Paid for Rent
9,000
31 Paid Interest
8,000
31 Received Dividend
7,000
Enter the following transactions directly to ledger , Balance it and prepare a Trial balance.
Arun started business with Cash Rs.88,000, Bank Rs.40,000, Stock Rs.42,000..
2. Goods sold costing Rs.4,000 for Cash Rs.10,000
3. Cash purchases of goods by cheque Rs.16,000.
4. Purchased goods from Santhosh Rs.15000.
5. Purchased goods from Ragini on credit Rs.15,000.
6. Sold goods to Ruhae for cash costing Rs.15,000 for Rs.17,000.
7. Sold goods costing Rs.12,000 to Bhatia for Rs.16,000.
8. Bhatia became bankrupt only 50ps in a rupee received as final claim.
9. Goods Lost by fire Rs.2,000.
10. Goods withdrawn by Arun worth Rs.8000 and cash Rs.10,000 for personal use.
Enter the following transaction directly in the ledger of M/s Anjali Fashion House and post them
to the Ledger and Prepare a Trial Balance.
2008
Rs.
June 01 Business started with cash
3,00,000
June 02Opened a bank account with Vijaya Bank
80,000
June 08 Goods purchased on credit from
M/s Talwar & Co
30,000
June 12 Purchase office machines, paid by cheque
20,000
June 18 Rent paid by cheque
5,000
June 20 Sale of goods on credit to M/s Mahima
10,000
June 22 Cash sales
15,000
June 25 Cash paid to M/s Talwar & Co
30,000
June 28 Received a cheque from M/s Mahima
10,000
June 30 Salary paid in cash
ISD/Accountancy Worksheet/XI /2015-16
6,000
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Enter the following transaction directly in the ledger and prepare a Trial Balance.
2008.
Rs.
Dec. 01 Sumit started business with cash
1,00,000
Dec. 02 Open a bank account with SBI
30,000
Dec. 04 Purchased goods from Ashu
20,000
Dec.06 Sold goods to Rahul for cash
15,000
Dec.10 Bought goods from Tara for cash
40,000
Dec.13 Sold goods to Suman
20,000
Dec.16 Received cheque from Suman 19,500 and Discount allowed 500
Dec.20 Cheque given to Ashu on account
10,000
Dec.22 Rent paid by cheque
2,000
Dec.23 Deposited into bank
16,000
Dec.25 Machine purchased from Nirmay
10,000
Dec.26 Trade expenses
2,000
Dec.28 Cheque issued to Nirmay 9,600 in full settlement.
Dec.29 Paid telephone expenses by cheque
1,200
Dec.31 Paid salary 4,500 and Salary outstanding Rs.5,500.
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Prepare a Trial Balance from the following
Stock 50,000 , Sales 1,80,000,Wages 3,000 ,Purchases return 2,000, Salary 8,000 ,Discount
received 500, Purchases 1,75,000 Provision for bad debts 2,500,Sales return 3,000, Capital
3,00,000,Sundry Debtors 82,000 ,Bills payable 22,000
Discount allowed 1,000, Commission received 4,000,Insurance 3,200 Rent Received 6,000,Rent
Rates and Taxes 4,300, Loan 34,800,Fixtures and fittings 20,000,Trade expenses 1,500,Bad debts
2,000,Drawings 32,000,Repair and renewals 1,600
Travelling expenses 4,200,Postage 300,Telegram expenses 200,Legal fees 500,Bills receivable
50,000, Building 1,10,000
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Prepare a Trial Balance from the following
Sundry debtors 1,00,000 Bills payable 85,550, Bad debts 3,000 Sundry creditors 25,000, Trade
expenses 2,500 Provision for bad debts 1,500,Printing and Stationary 5,000 Return outwards
4,500,Rent, Rates and Taxes 3,450 Capital 2,50,000, Freight 2,250 Discount received 3,500,Sales
return 6,000 Interest received 11,260, Motor car 25,000 Sales 1,00,000, Opening stock
75,550,Furniture and Fixture 15,500, Purchases 75,000,Drawings 13,560, Investments
65,500,Cash in hand 36,000,Cash in bank 53,000
9
Prepare a Trial Balance from the following
Opening stock 2,26,000 Sales 6,80,000,Purchases 4,40,000, Return outwards 15,000,Drawings
75,000 Creditors 50,000,Buildings 1,00,000, Bills payable 63,700,Motor van 30,000, Interest
received 20,000,Freight inwards 3,400, Capital 3,50,000,Sales return 10,000,Trade expense
3,300,Heat and Power 8,000,Salary and Wages 5,000,Legal expense 3,000,Postage and Telegram
1,000,Bad debts 6,500,Cash in hand 79,000,Cash at bank 98,000, Sundry debtors 25,000,
Investments 40,000,Insurance 3,500 Machinery 22,000
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Prepare a Trial Balance from the following.
Drawings 20,000 Capital 2,00,000,Sundry debtors 80,000, Return outwards 2,000
Bad debts 1,000 ,Bank overdraft 12,000,Trade Expenses 2,400 ,Provision for bad debts 4,000,
Printing and Stationery 2,000, Sundry creditors 60,000,Rent Rates and Taxes 5,000, Bills payable
15,400,Feright 4,000, Sales 2,76,000, Return inwards 7,000,Opening stock 25,000, Purchases
1,80,000,Furniture and Fixture 20,000,Plant and Machinery 1,00,000, Bills receivable
14,000,Wages 10,000, Cash in hand 6,000,Discount allowed 2,000, Investments 40,000,Motor car
51,000
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