2. From the following balances, taken from the books of M/s Dwarka Prashad & Sons as at 31st March 2023, prepare a Trial Balance in proper form :
| Name of Accounts | Rs. | Name of Accounts | Rs. |
|---|---|---|---|
| Cash in Hand | 4,500 | Machinery | 24,000 |
| Bank Overdraft | 8,000 | Land & Buildings | 50,000 |
| Opening Stock | 20,000 | Debtors | 18,400 |
| Purchases | 80,000 | Creditors | 8,500 |
| Purchases Returns | 2,000 | Bills Receivable | 2,850 |
| Sales | 1,30,000 | Bills Payable | 1,650 |
| Sales Returns | 5,000 | Capital | 60,000 |
| Travelling Expenses | 1,800 | Drawings | 6,000 |
| Discount Allowed | 600 | Rent | 3,700 |
| Discount Received | 1,500 | Salaries | 3,600 |
| Loan (Cr.) | 10,000 | ||
| Interest on Loan | 1,200 |
D.K.Goel/2024 Edition/Practical Questions/Q-02
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
Answer :