8. From the following Ledger account balances extracted from the books of Shivan, prepare a Trial Balance as on 31lst March, 2024:
| ₹ | ₹ | ||
|---|---|---|---|
| Purchases | 1,04,000 | Drawings | 7,950 |
| Sundry Debtors | 18,550 | Sundry Creditors | 8,300 |
| Premises | 62,000 | Returns Inward | 5,360 |
| Sales | 1,49,000 | Furniture | 15,600 |
| Returns Outward | 8,900 | Cash in Hand | 390 |
| Discount Allowed | 780 | Capital | 85,000 |
| Cash at Bank | 1,560 | Factory Wages | 5,830 |
| Carriage Inwards | 650 | Carriage Outwards | 260 |
| Salaries | 3,900 | Rent Received | 2,990 |
| Stock (1st April, 2023) | 25,000 | Insurance | 2,100 |
| Input IGST A/c | 5,000 | Bad Debts | 260 |
| Input CGST A/c | 2,500 | Output IGST A/C | 10,000 |
| Input SGST A/C | 2,500 |
T.S.Grewal/2024 Edition/Practical Problems/Q-08
For full question, please refer to the text book T.S.Grewal’s Double Entry Book Keeping-Financial Accounting, Textbook for CBSE Class XI published by Sultan Chand & Sons Pvt. Ltd.
Answer :