Class 11 TS Grewal Chapter 10 Trial Balance

Class 11 TS Grewal Chapter 10 Accountancy focuses on the Trial Balance. This is a key concept that students should pay attention to when preparing for their Accountancy exams. The Trial Balance is important because it helps ensure that all debit and credit entries in the accounting records are balanced, which is essential for accurate financial reporting.

To help students understand this concept better, we have provided solutions that are laid out in a simple, step-by-step format. These solutions make it easier for students to learn how to prepare a Trial Balance and identify any errors in the accounts. By following these steps, students can build a solid understanding of the Trial Balance, which will be valuable for their exams and future accounting studies.

Class 11 TS Grewal Chapter 9 Solutions Accountancy :

Board	CBSE
Class	Class 11
Subject	Accountancy
Chapter	Chapter 1o
Chapter Name	Trial Balance
Number of questions solved	32
Category	TS Grewal

TS Grewal Chapter 10 Solutions Accountancy – Trial Balance

Class 11 TS Grewal  Chapter 10 Accountancy Question 1 – 2 Solutions

Question 1:

Prepare a Trial Balance with the following information:

Sr. No.	Name of Account	Balance (₹)	Sr. No.	Name of Account	Balance (₹)
(i)	Capital	2,00,000	(ii)	Stock	70,000
(iii)	Cash	1,80,000	(iv)	Debtors	3,00,000
(v)	Creditors	1,00,000	(vi)	Bank Loan	1,50,000
(vii)	Sales	3,00,000	(viii)	Purchases	2,00,000

Answer:

Trial Balance

S. No.	Account Title	Debit Balance (₹)	Credit Balance (₹)
(i)	Capital		2,00,000
(ii)	Stock	70,000
(iii)	Cash	1,80,000
(iv)	Debtors	3,00,000
(v)	Creditors		1,00,000
(vi)	Bank Loan		1,50,000
(vii)	Sales		3,00,000
(viii)	Purchases	2,00,000
	Total	7,50,000	7,50,000

---

Question 2:

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

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

Answer:

Books of Mohan

Journal

Date	Particulars	L.F.	Debit Amount (₹)	Credit Amount (₹)
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	Amount (₹)	Date
April 01	Capital	1,00,000	April 03
April 20	Gopal	3,950	April 15
			April 25
			April 27
			April 30
	Total	1,03,950

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
	Total		1,04,300	1,04,300

---

Class 11 TS Grewal  Chapter 10 Accountancy Question 3 – 4 Solutions

Question 3:

Prepare the Trial Balance of Ankit as on 31st March, 2019. He has omitted to open a Capital Account:

Particulars	Amount (₹)	Particulars	Amount (₹)
Bank Overdraft	85,000	Purchases	4,45,000
Sales	8,10,000	Cash in Hand	8,500
Purchases Return	22,500	Creditors	2,15,000
Debtors	4,00,500	Sales Return	15,750
Wages	96,000	Equipment	25,000
Capital	?	Opening Stock	3,00,500

Answer:

Trial Balance
as on March 31, 2019

S.No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Bank Overdraft		85,000
2	Sales		8,10,000
3	Purchases Return		22,500
4	Debtors	4,00,500
5	Wages	96,000
6	Capital		1,58,750
7	Purchases	4,45,000
8	Cash in hand	8,500
9	Creditors		2,15,000
10	Sales Return	15,750
11	Equipment	25,000
12	Opening Stock	3,00,500
	Total	12,91,250	12,91,250

---

Question 4:

Prepare a Trial Balance from the following items:

Particulars	Amount (₹)	Particulars	Amount (₹)
Capital	24,000	Building	12,000
Opening Stock	8,500	Returns Inward	1,900
Furniture	2,600	Returns Outward	350
Purchases	8,950	Trade Expenses	1,000
Cash	7,300	Discount Received	970
Carriage	300	Salary	3,000
Sales	22,500	Office Rent	2,270

Answer:

Trial Balance
as on March 31, 2018

S.No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Capital		24,000
2	Opening Stock	8,500
3	Furniture	2,600
4	Purchases	8,950
5	Cash	7,300
6	Carriage	300
7	Sales		22,500
8	Building	12,000
9	Returns Inward	1,900
10	Returns Outward		350
11	Trade Expenses	1,000
12	Discount Received		970
13	Salary	3,000
14	Office Rent	2,270
	Total	47,820	47,820

Class 11 TS Grewal Chapter 10 Accountancy Question 5 – 6 Solutions

Question 5:

The following are the balances extracted from the books of Mr. A. Mukhopadhyay. Prepare a Trial Balance as on 31st March, 2019:

Particulars	Amount (₹)	Particulars	Amount (₹)
Cash	2,000	Sundry Creditors	40,000
Capital	80,000	Investment	8,000
Purchases	85,000	Plant and Machinery	15,000
Sales	1,08,400	Building	20,000
Purchases Return	6,000	Furniture	6,000
Sales Return	4,000	Electricity	700
Transportation	1,800	Postage	400
Discount Allowed	500	Drawings	8,000
Printing	5,000	Salaries	6,000
Sundry Debtors	70,000	Travelling Expenses	2,000
Input CGST A/c	2,500	Output CGST A/c	1,500
Input SGST A/c	2,500	Output SGST A/c	1,500
Input IGST A/c	4,000	Output IGST A/c	6,000

Answer:

Trial Balance
as on March 31, 2019

S.No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Cash	2,000
2	Capital		80,000
3	Purchases	85,000
4	Sales		1,08,400
5	Purchases Return		6,000
6	Sales Return	4,000
7	Transportation	1,800
8	Discount Allowed	500
9	Printing	5,000
10	Sundry Debtors	70,000
11	Input CGST A/c	2,500
12	Input SGST A/c	2,500
13	Input IGST A/c	4,000
14	Sundry Creditors		40,000
15	Investment	8,000
16	Plant & Machinery	15,000
17	Building	20,000
18	Furniture	6,000
19	Electricity	700
20	Postage	400
21	Drawings	8,000
22	Salaries	6,000
23	Travelling Expenses	2,000
24	Output CGST A/c		1,500
25	Output SGST A/c		1,500
26	Output IGST A/c		6,000
	Total	2,43,400	2,43,400

Question 6:

From the following information, prepare a Trial Balance of M/s. Prayag for the year ended 31st March, 2019:

Particulars	Amount (₹)	Particulars	Amount (₹)
Capital Accounts	1,25,000	Sales	1,54,500
Furniture and Fittings	6,400	Bank (Cr. Balance)	28,500
Motor Car	62,500	Purchase Returns	1,250
Buildings	75,000	Commission (Cr.)	3,750
Total Debtors	38,000	Sales Return	2,000
Total Creditors	25,000	Advertisement	2,500
Bad Debts	1,250	Interest Account (Dr.)	1,180
Stock (1st April 2018)	34,600	Cash Balance	6,500
Purchases	54,750	Insurance and Taxes	12,500
Input IGST A/c	3,000	Salaries	40,820
Output CGST A/c	1,500	Output SGST A/c	1,500

Answer:

Trial Balance
as on March 31, 2019

S.No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Capital Accounts		1,25,000
2	Furniture & Fittings	6,400
3	Motor Car	62,500
4	Buildings	75,000
5	Total Debtors	38,000
6	Total Creditors		25,000
7	Bad Debts	1,250
8	Opening Stock	34,600
9	Purchases	54,750
10	Input IGST A/c	3,000
11	Output CGST A/c		1,500
12	Sales		1,54,500
13	Bank Overdraft		28,500
14	Purchases Return		1,250
15	Commission (Cr.)		3,750
16	Sales Return	2,000
17	Advertisement	2,500
18	Interest Account (Dr.)	1,180
19	Cash Balance	6,500
20	Insurance & Tax	12,500
21	Salaries	40,820
22	Output SGST A/c		1,500
	Total	3,41,000	3,41,000

Question 7:

From the following balances extracted from the Ledger of Sri Narugopal, prepare a Trial Balance as on 31st March, 2019:

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Plant	15,00,000	Capital	75,00,000
Cash in Hand	2,500	Commission Received	1,75,000
Discount (Dr.)	55,000	Purchases Return	50,000
Repairing Charges	1,25,000	Interest Received	30,000
General Expenses	3,00,000	Sundry Creditors	2,50,000
Wages	5,00,000	Sales	62,50,000
Furniture	1,20,000
Sales Return	90,000
Loan Advanced	6,00,000
Office Salaries	6,25,000
Building	7,50,000
Opening Stock	12,50,000
Cash at Bank	5,75,000
Rates, Taxes & Insurance	30,000
Carriage & Freight	75,000
Delivery Van	5,00,000
Travelling Expenses	50,000
Drawings	6,00,000

Answer:

Trial Balance
as on March 31, 2019

S. No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Capital		75,00,000
2	Plant	15,00,000
3	Cash in Hand	2,500
4	Commission Received		1,75,000
5	Discount (Dr.)	55,000
6	Purchases Return		50,000
7	Interest Received		30,000
8	Repairing Charges	1,25,000
9	General Expenses	3,00,000
10	Wages	5,00,000
11	Furniture	1,20,000
12	Sales Return	90,000
13	Loan Advanced	6,00,000
14	Office Salaries	6,25,000
15	Building	7,50,000
16	Opening Stock	12,50,000
17	Cash at Bank	5,75,000
18	Rates, Taxes & Insurance	30,000
19	Carriage & Freight	75,000
20	Delivery Van	5,00,000
21	Travelling Expenses	50,000
22	Drawings	6,00,000
23	Sundry Creditors		2,50,000
24	Sales		62,50,000
25	Suspense A/c	1,90,000

Total | 1,43,00,000 | 1,43,00,000

---

Question 8:

From the following Ledger account balances extracted from the books of R.J. Gupta, prepare a Trial Balance as on 31st March, 2019:

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Purchases	1,04,000	Sales	1,49,000
Sundry Debtors	18,550	Sundry Creditors	8,300
Premises	62,000	Returns Outward	8,900
Returns Inward	5,360	Capital	85,000
Furniture	15,600	Rent Received	2,990
Cash in Hand	390	Output IGST A/c	10,000
Rates & Taxes	780
Cash at Bank	1,560
Factory Wages	5,830
Carriage Inwards	650
Carriage Outwards	260
Salaries	3,900
Insurance	2,100
Input IGST A/c	5,000
Bad Debts	260
Input CGST A/c	2,500
Input SGST A/c	2,500

Answer:

Trial Balance
as on March 31, 2019

S. No.	Particulars	Debit Balance (₹)	Credit Balance (₹)
(i)	Purchases	1,04,000
(ii)	Sundry Debtors	18,550
(iii)	Premises	62,000
(iv)	Sales		1,49,000
(v)	Returns Outward		8,900
(vi)	Rates & Taxes	780
(vii)	Cash at Bank	1,560
(viii)	Carriage Inwards	650
(ix)	Salaries	3,900
(x)	Stock (1st April, 2014)	25,000
(xi)	Drawings	7,950
(xii)	Sundry Creditors		8,300
(xiii)	Return Inwards	5,360
(xiv)	Furniture	15,600
(xv)	Cash in hand	390
(xvi)	Capital		85,000
(xvii)	Factory Wages	5,830
(xviii)	Carriage Outwards	260
(xix)	Rent Received		2,990
(xx)	Insurance	2,100
(xxi)	Bad Debts	260
(xxii)	Input IGST A/c	5,000
(xxiii)	Input CGST A/c	2,500
(xxiv)	Input SGST A/c	2,500
(xxv)	Output IGST A/c		10,000

Total | 2,64,190 | 2,64,190

Question 9:

Following Trial Balance is given but it is not correct. Prepare correct Trial Balance.

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Building	3,00,000	Capital	3,68,000
Machinery	85,000	Furniture	28,000
Returns Outward	13,000	Sales	5,20,000
Bad Debts	14,000	Debtors	3,00,000
Cash	2,000	Interest Received	13,000
Discount Received	15,000
Bank Overdraft	50,000
Creditors	2,50,000
Purchases	5,00,000

Answer:

Trial Balance
as on March 31, 2018

S. No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Building	3,00,000
2	Machinery	85,000
3	Returns Outward		13,000
4	Bad Debts	14,000
5	Cash	2,000
6	Discount Received		15,000
7	Bank Overdraft		50,000
8	Creditors		2,50,000
9	Purchases	5,00,000
10	Capital		3,68,000
11	Furniture	28,000
12	Sales		5,20,000
13	Debtors	3,00,000
14	Interest Received		13,000

Total | 12,29,000 | 12,29,000

---

Question 10:

Redraft correctly the Trial Balance given below:

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Capital	8,000	Debtors	7,580
Bad Debts Recovered	250	Bank Deposits	2,750
Creditors	1,250	Discount Allowed	40
Returns Outward	350	Drawings	600
Bank Overdraft	1,570	Returns Inward	450
Rent	360	Sales	13,690
Salaries	850	Bills Payable	1,350
Trade Expenses	300	Grant Received	1,000
Cash in Hand	210
Opening Stock	2,450
Purchases	11,870

Answer:

Trial Balance
as on March 31, 2018

S. No.	List of Items	Debit Balances (₹)	Credit Balances (₹)
1	Capital		8,000
2	Bad Debts Recovered		250
3	Creditors		1,250
4	Returns Outward		350
5	Bank Overdraft		1,570
6	Rent	360
7	Salaries	850
8	Trade Expenses	300
9	Cash in Hand	210
10	Opening Stock	2,450
11	Purchases	11,870
12	Debtors	7,580
13	Bank Deposits	2,750
14	Discount Allowed	40
15	Drawings	600
16	Returns Inward	450
17	Sales		13,690
18	Bills Payable		1,350
19	Grants Received		1,000

Total | 27,460 | 27,460

Question 11:

Correct the following Trial Balance:

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Opening Stock	1,02,600	Creditors	84,000
Debtors	45,000	Capital	1,65,600
Salaries	36,000	Rent Received	9,000
Bank	1,35,000	Discount Received	12,000
Carriage Inwards	18,000	Bills Payable	60,000
Discount Allowed	6,000	Sales	4,20,000
Purchases	3,00,000
Machinery	54,000
Trade Expenses	18,000
Building	60,000

Answer:

Trial Balance (Corrected)

Debit	Amount (₹)	Credit	Amount (₹)
Opening Stock	1,02,600	Creditors	84,000
Debtors	45,000	Rent Received	9,000
Salaries	36,000	Bills Payable	60,000
Bank	1,35,000	Capital	1,65,600
Carriage Inwards	18,000	Discount Received	12,000
Discount Allowed	6,000	Sales	4,20,000
Purchases	3,00,000
Machinery	54,000
Trade Expenses	18,000
Building	60,000

Total | 7,98,600 | 7,98,600

---

Question 12:

Prepare correct Trial Balance from the following Trial Balance in which there are certain mistakes:

Heads of Accounts	Dr. (₹)	Cr. (₹)
Cost of Goods Sold	1,50,000	…
Closing Stock	…	40,000
Debtors	…	60,000
Creditors	…	30,000
Fixed Assets	50,000	…
Opening Stock	60,000	…
Expenses	…	20,000
Sales	…	2,00,000
Capital	90,000	…

Answer:

Trial Balance

S. No.	Account Title	Debit (₹)	Credit (₹)
(i)	Cost of Goods Sold	1,50,000
(ii)	Closing Stock	40,000
(iii)	Debtors	60,000
(iv)	Creditors		30,000
(v)	Fixed Assets	50,000
(vi)	Expenses	20,000
(vii)	Sales		2,00,000
(viii)	Capital		90,000

Total | 3,20,000 | 3,20,000

You can also access  Class 12 Accounts TS Grewal Solutions, including question papers, sample papers, and syllabus updates, visit SimplyAcad.