Given below is a Cash Book and Ledger extracts relating to the books of M/s Ram Chander & Sons as at 31st January 2025. You are required to prepare a Trial Balance.
Given below is a Cash Book and Ledger extracts relating to the books of M/s Ram Chander & Sons as at 31st January 2025. You are required to prepare a Trial Balance.
Cash Book (Two Column)
| Date 2025 | Particulars | L.F | Cash | Bank | Date 2025 | Particulars | L.F | Cash | Bank |
| Jan. 1 | To Capital A/c | 5,00,000 | Jan 2 | By Bank A/c | C | 4,30,000 | |||
| 2 | To Cash A/c | C | 4,30,000 | 3 | By Purchases A/c | 42,000 | |||
| 10 | To Sales A/c | 36,000 | 20 | By Mukesh | 5,52,000 | ||||
| 12 | To Sales A/c | 20,000 | 27 | By Rent A/c | 8,000 | ||||
| 15 | To Navdeep | 4,70,000 | |||||||
| 18 | To Onkareshwar | 2,65,000 | |||||||
| 5,36,000 | 11,85,000 | 4,38,000 | 5,94,000 | ||||||
| 31 | By Balance C/d | 98,000 | 5,91,000 | ||||||
| 5,36,000 | 11,85,000 | 5,36,000 | 11,85,000 | ||||||
| Feb 1 | To Balance b/d | 98,000 | 5,91,000 |
Capital Account
| Date 2025 | Particulars | Amount | Date 2025 | Particulars | Amount |
| Jan. 31 | To Balance c/d | 5,00,000 | Jan 1 | By Cash A/c | 5,00,000 |
| Feb 1 | By Balance b/d | 5,00,000 |
Purchases Account
| Date 2025 | Particulars | Amount | Date | Particulars | Amount |
| Jan 3 | To Bank A/c | 42,000 | |||
| 31 | To Sundries as per Purchase Book | 6,40,000 |
Purchases Return Account
| Date | Particulars | Amount | Date 2025 | Particulars | Amount |
| Jan 31 | By Sundries as per Purchase Return Book | 10,000 |
Sales Account
| Date | Particulars | Amount | Date 2025 | Particulars | Amount |
| Jan 10 | By Cash A/c | 36,000 | |||
| 12 | By Bank A/c | 20,000 | |||
| 31 | By Sundries as per Sales Book | 9,25,000 |
Sales Return Account
| Date 2025 | Particulars | Amount | Date | Particulars | Amount |
| Jan 31 | To Sundries as per Sales Return Book | 15,000 |
Mukesh
| Date 2025 | Particulars | Amount | Date 2025 | Particulars | Amount |
| Jan 7 | To Purchase Return A/c | 10,000 | Jan 6 | By Purchases A/c | 6,40,000 |
| 20 | To Bank A/c | 5,52,000 | |||
| 31 | To Balance c/d | 78,000 | |||
| 6,40,000 | 6,40,000 | ||||
| Feb 1 | By Balance b/d | 78,000 |
Navdeep
| Date 2-25 | Particulars | Amount | Date | Particulars | Amount |
| Jan 13 | To Sales A/c | 6,00,000 | Jan 15 | By Bank A/c | 4,70,000 |
| 31 | By Balance c/d | 1,30,000 | |||
| 6,00,000 | 6,00,000 | ||||
| Feb 1 | To Balance b/d | 1,30,000 |
Onkareshwar
| Date 2025 | Particulars | Amount | Date | Particulars | Amount |
| Jan 14 | 3,25,000 | Jan 15 | By Sales Return A/c | 15,000 | |
| 18 | By Bank A/c | 2,65,000 | |||
| 31 | By Balance c/d | 45,000 | |||
| 3,25,000 | 3,25,000 | ||||
| Feb 1 | To Balance b/d | 45,000 |
Rent A/c
| Date 2025 | Particulars | Amount | Date | Particulars | Amount |
| Jan 27 | To Cash A/c | 8,000 |
Anurag Pathak Changed status to publish
