[CBSE] Q 14 Adjustments in Preparation of Financial Statement Solution TS Grewal Class 11 (2025-26)

Solution of Question number 14 of the Adjustments in Preparation of Financial Statements of TS Grewal Book class 11, 2025-26?

Following is the extract of M/s. A & N’s Triall Balance as at 31st March, 2025:

Heads of Accounts	Dr. (₹)	Cr. (₹)
Sundry Debtors	2,05,000	—
Provision for Doubtful Debts	—	10,000
Bad Debts	3,000	—

Additional Information:

(i) Further Bad Debts ₹ 5,000.

(ii) Maintain the Provisoin for Doubtful Debts @ 10% on Debtors.

On the Basis of above information, answer the following questions:

I. Pass the necessary Journal entries.

II. How these items will be shown in the Final Accounts?

Solution:-

Here is the list of all Solutions.

S.N	Solutions
1	Question – 1
2	Question – 2
3	Question – 3
4	Question – 4
5	Question – 5
6	Question – 6
7	Question – 7
8	Question – 8
9	Question – 9
10	Question – 10

S.N	Solutions
11	Question – 11
12	Question – 12
13	Question – 13
14	Question – 14
15	Question – 15
16	Question – 16
17	Question – 17
18	Question – 18
19	Question – 19
20	Question – 20

S.N	Solutions
21	Question – 21
22	Question – 22
23	Question – 23
24	Question – 24
25	Question – 25
26	Question – 26
27	Question – 27
28	Question – 28
29	Question – 29
30	Question – 30

S.N	Solutions
31	Question – 31
32	Question – 32
33	Question – 33
34	Question – 34
35	Question – 35
36	Question – 36
37	Question – 37
38	Question – 38
39	Question – 39
40	Question – 40
41	Question – 41
42	Question – 42
43	Question – 43