[DK Goel] Q. 4 Trial Balance and Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 4 of Chapter 14 Trial Balance and Errors DK Goel class 11 CBSE (2025-26)
Following balances were extracted from the books of Ravinder Associates as at 31st March, 2023:
| ₹ | ₹ | ||
| Sundry Debtors | 4,10,000 | Stock (April 1, 2022) | 2,30,000 |
| Sundry Creditors | 80,000 | Premises | 12,00,000 |
| Rent and Taxes | 48,000 | Fixtures & Fittings | 3,10,000 |
| Purchases | 34,00,000 | Bad Debts written off | 8,000 |
| Sales | 56,00,000 | Rent received from sub-let of part of premises | 30,000 |
| Trade Expenses | 12,000 | Loan from Mukul | 1,50,000 |
| Returns Outwards | 80,000 | Interest on Mukul’s Loan | 15,000 |
| Returns Inwards | 1,20,000 | Drawings | 40,000 |
| Expenses | 4,000 | Cash in hand | 25,000 |
| Motor Vechicles | 6,50,000 | Stock on 31st March, 2023 (not adjusted) | 3,80,000 |
| Electricity | 25,000 |
You are required to prepare the trial balance treating the differnece as his capital.
[Ans. Trial Balance Total ₹ 65,47,000; Capital ₹ 6,07,000.]
Solution:-

Hint: Closing stock will not be shown in Trial Balance.
