11th | Trial Balance | Question No. 1 To 3 | Ts Grewal Solution 2025-2026

Question 1:

Prepare a Trial Balance with the following information:

Sr. No

Name of Account

Balance
(`)

Sr. No

Name of Account

Balance
(`)

(i)

(iii)

(v)

(vii)

Capital
Cash
Creditors
Sales

5,00,000

1,80,000

1,00,000

3,00,000

(ii)
(iv)

(vi)

(viii)

Stock
Debtors
Bank Loan
Purchases

70,000

6,00,000

1,50,000

2,00,000

Answer:

Trial Balance
S. No.	Account Title	Debit Balance (Rs)	Credit Balance (Rs)
(i)	Capital		5,00,000
(ii)	Stock	70,000
(iii)	Cash	1,80,000
(iv)	Debtors	6,00,000
(v)	Creditors		1,00,000
(vi)	Bank Loan		1,50,000
(vii)	Sales		3,00,000
(viii)	Purchases	2,00,000
		10,50,000	10,50,000

Question 2:

From the following ledger balances, prepare Trial Balance:

Capital ₹20,800; Rent outstanding ₹1,420; Amount due to Mohan ₹15,000; Drawings ₹2,800;

Goodwill ₹12,000; Interest received ₹2,000; Discount received ₹1,580; Amount due from Kabir ₹26,000.

Answer:

Account Title	Debit Balance (Rs)	Credit Balance (Rs)
Capital		20,800
Rent outstanding		1,420
Amount due to Mohan		15,000
Drawings	2,800
Goodwill	12,000
Interest received		2,000
Discount received		1,580
Amount due from Kabir	26,000
	40,800	40,800

Question 3:

Journalise the following transactions, post them into Ledger and prepare a Trial Balance:


2025		(`)	2025		(`)
April 1	Vijay commenced business with cash	1,00,000	April 20	Received cash from Gopal	3,950
April 3	Bought goods	5,000		Discount Allowed	50
April 4	Sold goods to Gopal	4,000	April 25	Paid wages	700
April 10	Bought goods from Ram	8,000	April 27	Paid to Ram in full settlement	7,700
April 15	Paid trade expenses	2,000	April 30	Paid rent	1,500

Answer:

Books of Vijay
Date	Particular		L.F.	Debit Amount (`)	Credit Amount (`)
2025
April 01	Cash A/c	Dr.		1,00,000
	To Capital A/c				1,00,000
	(Commenced business with Cash)

April 03	Purchases A/c	Dr.		5,000
	To Cash A/c				5,000
	(Bought goods)

April 04	Gopal	Dr.		4,000
	To Sales A/c				4,000
	(Goods Sold to Gopal)

April 10	Purchases A/c	Dr.		8,000
	To Ram				8,000
	(Bought goods from Ram)

April 15	Trade Expenses A/c	Dr.		2,000
	To Cash A/c				2,000
	(Paid trade expenses)

April 20	Cash A/c	Dr.		3,950
	Discount Allowed A/c	Dr.		50
	To Gopal				4,000
	(Cash received from Gopal and discount allowed)

April 25	Wages A/c	Dr.		700
	To Cash				700
	(Paid Wages)

April 27	Ram	Dr.		8,000
	To Cash A/c				7,700
	To Discount Received A/c				300
	(Paid to Ram and discount received from him)

April 30	Rent A/c	Dr.		1,500
	To Cash A/c				1,500
	(Paid Rent)

Cash Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 01	Capital		1,00,000	April 03	Purchases		5,000
April 20	Gopal		3,950	April 15	Trade Expenses		2,000
				April 25	Wages		700
				April 27	Ram		7,700
				April 30	Rent		1,500
					Balance c/d		87,050
			1,03,950				1,03,950

Capital Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 30	Balance c/d		1,00,000	April 01	Cash		1,00,000
			1,00,000				1,00,000

Purchases Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 03	Cash		5,000	April 30	Balance c/d		13,000
April 10	Ram		8,000
			13,000				13,000

Sales Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 30	Balance c/d		4,000	April 04	Gopal		4,000
			4,000				4,000

Gopals’ Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 04	Sales		4,000	April 20	Cash		3,950
				April 20	Discount Allowed		50
			4,000				4,000

Ram’s Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 27	Cash		7,700	April 10	Purchases		8,000
	Discount Received		300
			8,000				8,000

Trade Expenses Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 15	Cash		2,000	April 30	Balance c/d		2,000
			2,000				2,000

Discount Received Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F	(`)
2025				2025
April 20	Balance c/d		300	April 20	Ram		300
			300				300

Wages Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 25	Cash		700	April 30	Balance c/d		700
			700				700

Discount Allowed Account
Dr.								Cr.
Date	Particulars	J.F.	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 27	Gopal		50	April 01	Balance c/d		50
			50				50

Rent Account
Dr.								Cr.
Date	Particulars	J.F	(`)	Date	Particulars	J.F.	(`)
2025				2025
April 30	Cash		1,500	April 30	Balance c/d		1,500
			1,500				1,500

Trial Balance
S. No.	Account Title	L.F.	Debit Balance (`)	Credit Balance (`)
(i)	Cash		87,050
(ii)	Capital			1,00,000
(iii)	Sales			4,000
(iv)	Trade Expenses		2,000
(v)	Discount Received			300
(vi)	Wages		700
(vii)	Discount Allowed		50
(viii)	Rent		1,500
(ix)	Purchases		13,000
			1,04,300	1,04,300

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Ts Grewal Solution 2025-2026

Class 11th

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11th | Trial Balance | Question No. 1 To 3 | Ts Grewal Solution 2025-2026

Question 1:

Answer:

Question 2:

From the following ledger balances, prepare Trial Balance:

Capital ₹20,800; Rent outstanding ₹1,420; Amount due to Mohan ₹15,000; Drawings ₹2,800;

Goodwill ₹12,000; Interest received ₹2,000; Discount received ₹1,580; Amount due from Kabir ₹26,000.

Answer:

Question 3:

Answer:

Chapter 14 – Trail Balance

Question No. 1 To 3
Question No. 4 To 6
Question No. 7 To 9

Question No. 10 To 13

commercemine

11th | Trial Balance | Question No. 1 To 3 | Ts Grewal Solution 2025-2026

Question 1:

Answer:

Question 2:

From the following ledger balances, prepare Trial Balance:

Capital ₹20,800; Rent outstanding ₹1,420; Amount due to Mohan ₹15,000; Drawings ₹2,800;

Goodwill ₹12,000; Interest received ₹2,000; Discount received ₹1,580; Amount due from Kabir ₹26,000.

Answer:

Question 3:

Answer:

Chapter 14 – Trail Balance

Question No. 1 To 3Question No. 4 To 6Question No. 7 To 9

Question No. 10 To 13

Question No. 1 To 3
Question No. 4 To 6
Question No. 7 To 9