[DK Goel] Q. 9 Trial Balance and Errors Solutions Class 11 CBSE (2025-26)
Solutions of Question number 9 of Chapter 14 Trial Balance and Errors DK Goel class 11 CBSE (2025-26)
A bookkeeper extracted the following Trial Balance as at 31st March, 2025:
| Name of Accounts | Balance Dr. | Balance Cr. |
| Stock on 1.4.2024 | 2,50,000 | |
| Purchases | 6,50,000 | |
| Sales | 10,00,000 | |
| Motor Vans | 3,80,000 | |
| Debtors and Creditors | 1,50,000 | 94,000 |
| Premises | 3,00,000 | |
| Shop fittings | 20,000 | |
| Interest on Bank Overdraft | 16,000 | |
| Purchase Returns | 10,000 | |
| Sales Returns | 20,000 | |
| Lighting and heating | 18,000 | |
| Capital | 5,00,000 | |
| Discount Received | 2,000 | |
| Repairs | 2,500 | |
| Electricity | 6,500 | |
| Bank Overdraft | 2,00,000 | |
| Stock on 31.3.2025 | 3,30,000 | |
| Rent from subletting | 15,000 | |
| Bills Receivable | 8,000 | |
| Suspense Account (difference in books) | 13,000 | |
| Total | 19,92,500 | 19,92,500 |
You are required to redraft the trial balance correctly.
[Ans. Total of Trial Balance ₹ 18,21,000]
Solution:-
Hint: Closing stock will not appear in Trial Balance.
