[DK Goel] Q. 1 Trial Balance and Errors Solutions Class 11 CBSE (2025-26)

Solutions of Question number 1 of Chapter 14 Trial Balance and Errors DK Goel class 11 CBSE (2025-26)

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.

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

Solution:-