{"id":9809,"date":"2018-02-14T11:11:03","date_gmt":"2018-02-14T05:41:03","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9809"},"modified":"2018-10-24T16:25:40","modified_gmt":"2018-10-24T10:55:40","slug":"trial-balance-rectification-errors-class-11-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/","title":{"rendered":"Trial Balance and Rectification of Errors class 11 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Trial_Balance_and_Rectification_of_Errors_class_11_Notes_Accountancy\" >Trial Balance and Rectification of Errors class 11 Notes Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Trial_Balance_and_Rectification_of_Errors_Chapter_6_class_11_Notes_Accountancy\" >Trial Balance and Rectification of Errors Chapter 6 class 11 Notes Accountancy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#LEARNING_OBJECTIVES\" >LEARNING OBJECTIVES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#LEDGER\" >LEDGER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#UTILITY_OF_LEDGER\" >UTILITY OF LEDGER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Performa_for_Ledger\" >Performa for Ledger<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Name_of_the_Account\" >Name of the Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Case_I_Posting_from_Journal_Entries\" >Case I : Posting from Journal Entries<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Important\" >Important<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Important_points\" >Important points<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Rules_of_posting\" >Rules of posting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Important-2\" >Important<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#TRIAL_BALANCE\" >TRIAL BALANCE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Objectives_or_Functions_of_Trial_Balance\" >Objectives or Functions of Trial Balance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Purchases_Book\" >Purchases Book<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Sales_Book\" >Sales Book<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Sales_Return_Book\" >Sales Return Book<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Purchase_Return_Book\" >Purchase Return Book<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Posting_of_opening_Entries\" >Posting of opening Entries:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Journal_proper\" >Journal proper<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Ledger_Accounts\" >Ledger Accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Sumit_Bros\" >Sumit Bros.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Stock_Account\" >Stock Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Machinery_Account\" >Machinery Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Furniture_Account\" >Furniture Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Virat_Co\" >Virat &amp; Co.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Balance_on_June_30th_is_Nil_in_this_Ac_Virat_Co_Vishals_Ac\" >Balance on June 30th is Nil in this A\/c (Virat &amp; Co.) Vishal\u2019s A\/c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Capital_Account\" >Capital Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Drawings_Account\" >Drawings Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Ramesh_Sons\" >Ramesh &amp; Sons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Purchase_Account\" >Purchase Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Mohit_Brothers\" >Mohit Brothers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Rent_Account\" >Rent Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Commission_Account\" >Commission Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Salaries_Account\" >Salaries Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Sales_Account\" >Sales Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Sales_Return_Account\" >Sales Return Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Purchase_Return_Account\" >Purchase Return Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#TRIAL_BALANCE-2\" >TRIAL BALANCE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Suspense_Account\" >Suspense Account :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#Suggested_Methodology\" >Suggested Methodology<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/#CBSE_Class_11_Revision_Notes_and_Key_Points\" >CBSE Class 11 Revision Notes and Key Points<\/a><\/li><\/ul><\/nav><\/div>\n<p>CBSE Accountancy Chapter 6 Trial Balance and Rectification of Errors class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Trial Balance and Rectification of Errors class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school based annual examinations. Class 11 Accountancy notes on Chapter 6 Trial Balance and Rectification of Errors class 11 Notes Accountancy are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trial_Balance_and_Rectification_of_Errors_class_11_Notes_Accountancy\"><\/span><strong>Trial Balance and Rectification of Errors class 11 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 11th revision notes for Chapter 6 Trial Balance and Rectification of Errors class 11 Notes Accountancy in PDF format for free. Download revision notes for Trial Balance and Rectification of Errors class 11 Notes Accountancy and score high in exams. These are the Trial Balance and Rectification of Errors class 11 Notes Accountancy prepared by team of expert teachers. The revision notes help you revise the whole chapter in minutes. Revising notes in exam days is on of the best tips recommended by teachers during exam days.<\/p>\n<p style=\"text-align: center;\"><strong>NCERT solutions for Class 11 Accountancy\u00a0<a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Download as PDF<\/a><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/media-mycbseguide.s3.ap-south-1.amazonaws.com\/images\/blog\/Class%2011%20Accountany%20pic.jpg\" alt=\"Trial Balance and Rectification of Errors class 11 Notes Accountancy\" width=\"127\" height=\"160\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trial_Balance_and_Rectification_of_Errors_Chapter_6_class_11_Notes_Accountancy\"><\/span><strong>Trial Balance and Rectification of Errors Chapter 6 class 11 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"LEARNING_OBJECTIVES\"><\/span><strong>LEARNING OBJECTIVES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00b7 After studying this chapter Students will be able to tell:<\/p>\n<p>\u00b7 Meaning and Importance of Ledger.<\/p>\n<p>\u00b7 Format of Ledger.<\/p>\n<p>\u00b7 Posting from Journal.<\/p>\n<p>\u00b7 Postings from Cash Book and other Subsidiary Books.<\/p>\n<p>\u00b7 Closing and Balancing of Ledger Accounts.<\/p>\n<p>\u00b7 Trial Balance &#8211; Meaning, objectives and Preparation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"LEDGER\"><\/span><strong>LEDGER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Meaning:<\/strong> After recording the business transactions in the Journal or special purpose Subsidiary Books, the next step is to transfer the entries to the respective accounts in the Ledger. Ledger is a book where all the transactions related to a particular account are collected at one place.<\/p>\n<p><strong>Definition:<\/strong> The Ledger is the main or Principal book of accounts in which all the business transactions would ultimately find their place under various accounts in a duly classified form.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"UTILITY_OF_LEDGER\"><\/span><strong>UTILITY OF LEDGER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To know the collective effect of all the transactions pertaining to one particular account.<\/p>\n<p>By this classification\/collective effect, we are able to know the following-<\/p>\n<p>\u00b7 provides complete information about all accounts.<\/p>\n<p>\u00b7 It provides position of Assets and Liabilities.<\/p>\n<p>\u00b7 It facilitates to prepare Trial Balance.<\/p>\n<p><strong>Important:<\/strong> Ledger is also called the Principal Book of Accounts<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Performa_for_Ledger\"><\/span><strong>Performa for Ledger<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Each ledger account is divided into two equal parts. Left Hand Side \u2192 Debit side (Dr.)<\/p>\n<p>Right Hand Side \u2192 Credit side (Cr.)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Name_of_the_Account\"><\/span><strong>Name of the Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><em>Date<\/em><\/td>\n<td><em>P<\/em><em>articulars<\/em><\/td>\n<td><em>J<\/em><em>.F<\/em><\/td>\n<td><em>Amount<\/em><\/p>\n<p><em>(Rs.)<\/em><\/td>\n<td><em>Date<\/em><\/td>\n<td><em>P<\/em><em>articulars<\/em><\/td>\n<td><em>J<\/em><em>.F<\/em><\/td>\n<td><em>Amount<\/em><\/p>\n<p><em>(Rs.)<\/em><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Posting in the Ledger:<\/strong> This will be dealt separately from Journal Entries and each Subsidiary Book.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_I_Posting_from_Journal_Entries\"><\/span><strong>Case I : Posting from Journal Entries<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00b7 If an account is debited in the journal entry, the posting in the ledger should be made on the debit side of that particular account. In the particulars column the name of the other account (which has been credited in the Journal entry) should be written for reference.<\/p>\n<p>\u00b7 For the A\/c credited in the Journal entry, the posting in the ledger should be made on the credit side of that particular A\/c. In the particulars column, the name of the other account that has been debited (in the Journal entry) is written for reference.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Important\"><\/span><strong>Important<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00b7 \u2018To\u2019 is written before the A\/cs which appear on the debit side of Ledger<\/p>\n<p>\u00b7 \u201cBy\u201d is written before the A\/cs appearing on the credit side Ledger.<\/p>\n<p>\u00b7 Use of these words \u2018To\u2019 and \u2018By\u2019 is optional.<\/p>\n<p><strong>Case II : Ledger postings from Cash Book<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Important_points\"><\/span><strong>Important points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1. <\/strong>Cash Book itself serves as a cash A\/c also, therefore when cash book is maintained, cash A\/c is not opened in the ledger.<\/p>\n<p><strong>2. <\/strong>When Bank column is maintained in the Cash Book, Bank A\/c is also not opened in the ledger. The Bank column itself serves the purpose of Bank A\/c.<\/p>\n<p><strong>3.<\/strong> Opening and closing balances of Cash Book will not be entered in the ledger.<\/p>\n<p><strong>4.<\/strong> As Cash Book serves the purpose of Cash\/Bank A\/c, it means that, only the second A\/c (other than Cash A\/c or Bank A\/c) is to be opened in the ledger and posting is to be made for each entry in the Cash Book.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rules_of_posting\"><\/span><strong>Rules of posting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>(a) Posting from the Debit Side of Cash Book<\/strong><\/p>\n<p>Entries appearing on the debit side of Cash Book are to be posted to the Credit Side of respective accounts in the Ledger by writing the words.<\/p>\n<p>\u2018By Cash A\/c\u2019 \u2192 if it is from the Cash Column<\/p>\n<p>By Bank A\/c \u2192 if it is from the Bank Column.<\/p>\n<p><strong>(b) Posting from the Credit Side of Cash Book<\/strong><\/p>\n<p>\u2018By Cash A\/c\u2019 \u2192 if it is from the Cash Column<\/p>\n<p>\u2018By Bank A\/c\u2019 \u2192 if it is from the Bank Column<\/p>\n<p><strong>(c) All contra entries marked \u2018C\u2019 are ignored while posting from the Cash Book to the Ledger because double aspect of such transactions is completed in the Cash Book itself.<\/strong><\/p>\n<p><strong>Case III : <\/strong>Ledger posting from Purchases book<\/p>\n<p>Journal Entry for Credit Purchases is<\/p>\n<p>Purchases A\/c Dr<\/p>\n<p>To Supplier<\/p>\n<p>Therefore the rules of posting from Purchases Book are.<\/p>\n<p><strong>1.<\/strong> <strong>The total of the purchase Book<\/strong> will be posted to the <strong>Debit side of purchase A\/c<\/strong> and the words <strong>\u201cTo Sundries as per purchase Book\u201d<\/strong> will be written in the particulars column.<\/p>\n<p><strong>2.<\/strong> Each of the <strong>Supplier\u2019s A\/c<\/strong> will be <strong>Credited<\/strong> and the words. \u201cBy Purchases A\/c\u201d will be written in the particulars column.<\/p>\n<p><strong>CASE IV: <\/strong>Ledger Posting from Sales Book<\/p>\n<p>Journal Entry for Credit sales is<\/p>\n<p>Customer Dr.<\/p>\n<p>To Sales A\/c<\/p>\n<p>Hence rules for posting from sales Book are<\/p>\n<p><strong>1.<\/strong> Total of the Sales book will be posted to the credit side of sales A\/c by writing the words \u2018\u2019By sundries as per Sales Book\u2019\u2019<\/p>\n<p><strong>2.<\/strong> Customer\u2019s personal A\/cs are debited by writing the words \u2018\u2019To Sales A\/c\u2019\u2019<\/p>\n<p><strong>Case V : <\/strong>Ledger Posting from Purchase Return Book<\/p>\n<p>Journal Entry for purchase Return is<\/p>\n<p>Personal A\/c of Supplier Dr.<\/p>\n<p>To Purchase Returns A\/c<\/p>\n<p>Hence the rules for posting are<\/p>\n<p><strong>1.<\/strong> Supplier\u2019s A\/c (to whom the goods are returned) is debited by writing the words \u2018\u2019To Purchase Return A\/c\u2019\u2019)<\/p>\n<p><strong>2.<\/strong> The total of the purchases return Book is credited to the Purchases Return A\/c by writing the words \u2018\u2019By Sundries as per Purchases Return Book\u2019\u2019.<\/p>\n<p><strong>Case VI : <\/strong>Ledger Postings of Sales Returns Book<\/p>\n<p>Journal Entry for the sales Return is &#8211;<\/p>\n<p>Sales Returns A\/c Dr.<\/p>\n<p>To Customer<\/p>\n<p>Hence the Rules for Posting are<\/p>\n<p><strong>1.<\/strong> <strong>Individual Customer\u2019s A\/cs<\/strong> by whom the goods are returned are <strong>Credited by writing<\/strong> the word \u2018\u2019By Sales Return A\/c.\u2019\u2019<\/p>\n<p><strong>2.<\/strong> The total of the <strong>Sales Returns Book<\/strong> is posted to the <strong>Debit of Sales Returns A\/c<\/strong> by writing the words. <strong>\u2018\u2019To Sundries as per Sales Returns Book\u2019\u2019<\/strong>.<\/p>\n<p><strong>CLOSING AND BALANCING OF ACCOUNT<\/strong><\/p>\n<p>Normally after every month or whenever a businessman is interested in knowing the position of various A\/cs, the accounts are balanced. Various steps for these purposes are:<\/p>\n<p><strong>1.<\/strong> Debit and Credit sides of each A\/c are totaled.<\/p>\n<p><strong>2.<\/strong> The difference between the two sides is inserted on the side which is shorter so as to make their totals equal.<\/p>\n<p><strong>3.<\/strong> The words \u2018Balance C\/d\u2019 i.e., the balance carried down and written against the amount of difference.<\/p>\n<p><strong>4.<\/strong> In the next period, the balance is brought down on the other side by writing the words \u2018Balance b\/d\u2019.<\/p>\n<p><strong>5.<\/strong> If the Debit side exceeds the Credit Sides the difference is a Debit Balance whereas.<\/p>\n<p><strong>6.<\/strong> If the Credit side exceeds the Debit side the difference is a Credit Balance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Important-2\"><\/span><strong>Important<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1.<\/strong> Debit Balance of a Personal A\/c means the person is a Debtor of the firm whereas Credit Balance of a Personal A\/c indicates that the person is a Creditor of the firm.<\/p>\n<p><strong>2.<\/strong> Real A\/cs (which include Cash and all other Assets A\/cs) will usually show Debit Balances.<\/p>\n<p><strong>3.<\/strong> Nominal A\/cs (A\/cs of Income and Expenses) are transferred to Trading and profit and Loss A\/c of the firm at the end of the Accounting Period.<\/p>\n<p><strong>4.<\/strong> Debit Balance of any A\/c means an Asset or an Expense whereas Credit Balance means a liability, Capital or Income earned.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"TRIAL_BALANCE\"><\/span><strong>TRIAL BALANCE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>I. Meaning :<\/strong> When posting of all the transactions into the Ledger is completed and accounts are balanced off, then the balance of each account is put on a list called Trial Balance.<\/p>\n<p><strong>II. Definition :<\/strong> Trial Balance is the list of debit and credit balances taken out from ledger. \u201cIt also includes the balances of Cash and bank taken from the Cash Book\u201d.<\/p>\n<p><strong>III. Preparation :<\/strong> Steps (Only Balance Method)<\/p>\n<p><strong>1. <\/strong>Ledger A\/cs which shows a debit balance is put on the Debit side of the trial balance.<\/p>\n<p><strong>2.<\/strong> The A\/c Showing credit balance is put on the Credit side of Trial Balance.<\/p>\n<p><strong>3.<\/strong> Accounts which shows no balance i.e. whose Debit and Credit totals are equal are not entered in Trial Balance.<\/p>\n<p><strong>4.<\/strong> Then the two sides of the Trial Balance are totalled. If they are equal it is assumed that there is no arithmetical error in the posting and balancing of Ledger A\/cs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Objectives_or_Functions_of_Trial_Balance\"><\/span><strong>Objectives or Functions of Trial Balance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00b7 It helps in ascertaining the arithmetic accuracy of ledger accounts.<\/p>\n<p>\u00b7 Helps in locating errors.<\/p>\n<p>\u00b7 Provides the summary of Ledger A\/cs.<\/p>\n<p>\u00b7 Helps in the preparation of Final A\/cs.<\/p>\n<p><strong>Recording in the journal and Subsidiary Books, posting into the Ledger and preparation of Trial Balance can be clearly understood with the help of the example given on next pages.<\/strong><\/p>\n<p><strong>Note:<\/strong><\/p>\n<p><strong>1. Entries marked with *will not be posted anywhere in the ledger.<\/strong><\/p>\n<p><strong>2. Closing Balances of Cash and Bank will be shown in the Trial Balance.<\/strong><\/p>\n<p><strong>3. All other A\/cs shown in the Debit side will be credited &amp; All other A\/cs shown in the Credit side will be debited.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Purchases_Book\"><\/span><strong>Purchases Book<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Name of the Supplier (Account to be Credited)<\/td>\n<td>Inv. No.<\/td>\n<td>L.F.<\/td>\n<td>Detail (Rs.)<\/td>\n<td>Total Amt (Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 2<\/td>\n<td>Ramesh &amp; Co.<\/p>\n<p>Less Trade Discount 10%<\/td>\n<td><\/td>\n<td><\/td>\n<td>20,000<\/p>\n<p>2,000<\/td>\n<td>18,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 23<\/td>\n<td>Vishal<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>24,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>Purchase A\/c Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>42,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Sales_Book\"><\/span><strong>Sales Book<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Name of the Supplier (Account to be Credited)<\/td>\n<td>Inv. No.<\/td>\n<td>L.F.<\/td>\n<td>Detail (Rs.)<\/td>\n<td>Total Amt (Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 12<\/td>\n<td>Amit &amp; Co.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>25,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 19<\/td>\n<td>Mohit Bros.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>16,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>Sales A\/c Cr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>41,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Sales_Return_Book\"><\/span><strong>Sales Return Book<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Name of the Supplier (Account to be Credited)<\/td>\n<td>Inv. No.<\/td>\n<td>L.F.<\/td>\n<td>Detail (Rs.)<\/td>\n<td>Total Amt (Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 24<\/td>\n<td>Amit &amp; Co.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>Sales Return A\/c Dr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>2,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Purchase_Return_Book\"><\/span><strong>Purchase Return Book<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Name of the Supplier (Account to be Credited)<\/td>\n<td>Inv. No.<\/td>\n<td>L.F.<\/td>\n<td>Detail (Rs.)<\/td>\n<td>Total Amt (Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 5<\/td>\n<td>Ramesh &amp; Co.<br \/>\nLess Trade Discount 10%<\/td>\n<td><\/td>\n<td><\/td>\n<td>2,000<br \/>\n200<\/td>\n<td>1,800<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>Purchase Return A\/c Cr.<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>1,800<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Posting_of_opening_Entries\"><\/span><strong>Posting of opening Entries:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1. First of all opening Journal Entry is done in the Journal proper.<\/strong><\/p>\n<p><strong>2. All Assets A\/cs are Debited and Liabilities A\/cs are Credited. Difference between the totals of the two sides is the Capital.<\/strong><\/p>\n<p><strong>Important: <\/strong>Besides opening Journal entries, any transaction which is not covered under any of the Subsidiary Book is recorded in Journal proper.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Journal_proper\"><\/span><strong>Journal proper<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>L.F.<\/td>\n<td>Amount (Dr.)<\/td>\n<td>Cr. Rs. (Cr.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>Cash A\/c. Dr.<\/td>\n<td><\/td>\n<td>50,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Amit &amp; Co. Dr.<\/td>\n<td><\/td>\n<td>15,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Sumit Brothers Dr.<\/td>\n<td><\/td>\n<td>30,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Stock A\/c Dr.<\/td>\n<td><\/td>\n<td>1,75,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Machinery A\/c Dr.<\/td>\n<td><\/td>\n<td>1,20,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Furniture A\/c Dr.<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Bank (Overdraft) Rs.<\/td>\n<td><\/td>\n<td><\/td>\n<td>33,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Virat &amp; Co.<\/td>\n<td><\/td>\n<td><\/td>\n<td>24,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Vishal<\/td>\n<td><\/td>\n<td><\/td>\n<td>16,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Credit A\/c (Balancing fig)<\/td>\n<td><\/td>\n<td><\/td>\n<td>3,57,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>(opening Balance, brought forward from the previous years books)<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 16<\/td>\n<td>Drawing A\/c Dr.<\/td>\n<td><\/td>\n<td>3,000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>To Purchase A\/c<\/p>\n<p>(Goods withdrawn for personal use)<\/td>\n<td><\/td>\n<td><\/td>\n<td>3,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ledger_Accounts\"><\/span><strong>Ledger Accounts<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Amit &amp; Co.<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>To Balance b\/d<\/td>\n<td><\/td>\n<td>15,000<\/td>\n<td>Jun 15<\/td>\n<td>By Cash A\/c<\/td>\n<td><\/td>\n<td>10,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 12<\/td>\n<td>To Sales A\/c<\/td>\n<td><\/td>\n<td>25,000<\/td>\n<td>Jun 15<\/td>\n<td>By Bank A\/c<\/td>\n<td><\/td>\n<td>8,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 24<\/td>\n<td>By Sale Return A\/c<\/td>\n<td><\/td>\n<td>2,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 30<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>20,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Jul 1<\/td>\n<td>To Balance b\/d*<\/td>\n<td><\/td>\n<td>20,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Sumit_Bros\"><\/span><strong>Sumit Bros.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>To Balance b\/d*<\/td>\n<td><\/td>\n<td>30,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Stock_Account\"><\/span><strong>Stock Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>To Balance b\/d*<\/td>\n<td><\/td>\n<td>1,75,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Machinery_Account\"><\/span><strong>Machinery Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>To Balance b\/d<\/td>\n<td><\/td>\n<td>1,20,000<\/td>\n<td>Jun 30<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>1,20,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>1,20,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>1,20,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Jul 1<\/td>\n<td>To Balance b\/d*<\/td>\n<td><\/td>\n<td>1,20,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Furniture_Account\"><\/span><strong>Furniture Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><strong>Date<\/strong><\/td>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>J.F<\/strong><\/td>\n<td><strong>(Rs.)<\/strong><\/td>\n<td><strong>Date<\/strong><\/td>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>J.F.<\/strong><\/td>\n<td><strong>(Rs.)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 1<\/td>\n<td>To Balance b\/d<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<td>Jun 30<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Jul 1<\/td>\n<td>To Balance b\/d*<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Virat_Co\"><\/span><strong>Virat &amp; Co.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 1<\/td>\n<td>To Balance b\/d<\/td>\n<td><\/td>\n<td>24,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Balance_on_June_30th_is_Nil_in_this_Ac_Virat_Co_Vishals_Ac\"><\/span><strong>Balance on June 30th is Nil in this A\/c (Virat &amp; Co.) Vishal\u2019s A\/c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 1<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>16,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>To Balance c\/d<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<td>Jun 23<\/td>\n<td>By Purchases A\/c<\/td>\n<td><\/td>\n<td>24,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>40,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>July 1<\/td>\n<td>By Balance b\/d*<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Capital_Account\"><\/span><strong>Capital Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>To Balance c\/d<\/td>\n<td><\/td>\n<td>3,27,000<\/td>\n<td>Jun 1<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>3,27,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>3,27,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>3,27,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>July 1<\/td>\n<td>By Balance b\/d<\/td>\n<td><\/td>\n<td>3,27,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Drawings_Account\"><\/span><strong>Drawings Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 16<\/td>\n<td>To Cash A\/c<\/td>\n<td><\/td>\n<td>5,000<\/td>\n<td>Jun 30<\/td>\n<td>By Balance b\/d<\/td>\n<td><\/td>\n<td>8,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 16<\/td>\n<td>To Purchase A\/c<\/td>\n<td><\/td>\n<td>3,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>8,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>8,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>July 1<\/td>\n<td>By Balance b\/d<\/td>\n<td><\/td>\n<td>8,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ramesh_Sons\"><\/span><strong>Ramesh &amp; Sons<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 5<\/td>\n<td>To Purchase Return A\/c<\/td>\n<td><\/td>\n<td>1,800<\/td>\n<td>Jun 2<\/td>\n<td>By Purchase A\/c<\/td>\n<td><\/td>\n<td>18,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 10<\/td>\n<td>To Bank A\/c<\/td>\n<td><\/td>\n<td>16,200<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>18,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Purchase_Account\"><\/span><strong>Purchase Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 20<\/td>\n<td>To Cash A\/c<\/td>\n<td><\/td>\n<td>15,000<\/td>\n<td>Jun 16<\/td>\n<td>By Drawing A\/c<\/td>\n<td><\/td>\n<td>3,000<\/td>\n<\/tr>\n<tr>\n<td>Jun 16<\/td>\n<td>To Sundries as per the Purchase Book<\/td>\n<td><\/td>\n<td>42,000<\/td>\n<td>Jun 30<\/td>\n<td>By Balance b\/d<\/td>\n<td><\/td>\n<td>54,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>57,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>57,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>July 1<\/td>\n<td>By Balance b\/d*<\/td>\n<td><\/td>\n<td>54,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Mohit_Brothers\"><\/span><strong>Mohit Brothers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 19<\/td>\n<td>To Sales A\/c<\/td>\n<td><\/td>\n<td>16,000<\/td>\n<td>Jun 25<\/td>\n<td>By Cash A\/c<\/td>\n<td><\/td>\n<td>10,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 30<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>6,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>16,000<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>16,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>July 1<\/td>\n<td>By Balance b\/d*<\/td>\n<td><\/td>\n<td>16,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Rent_Account\"><\/span><strong>Rent Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 27<\/td>\n<td>To Bank A\/c<\/td>\n<td><\/td>\n<td>2,800<\/td>\n<td>Jun 30<\/td>\n<td>By Balance c\/d<\/td>\n<td><\/td>\n<td>2,800<\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>By Balance b\/d*<\/td>\n<td><\/td>\n<td><strong>2,800<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Commission_Account\"><\/span><strong>Commission Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 27<\/td>\n<td>By Cash A\/c<\/td>\n<td><\/td>\n<td>800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Salaries_Account\"><\/span><strong>Salaries Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><strong>Date<\/strong><\/td>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>J.F<\/strong><\/td>\n<td><strong>(Rs.)<\/strong><\/td>\n<td><strong>Date<\/strong><\/td>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>J.F.<\/strong><\/td>\n<td><strong>(Rs.)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>To Cash A\/c<\/td>\n<td><\/td>\n<td>5,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Sales_Account\"><\/span><strong>Sales Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 30<\/td>\n<td>To Sundries as per the Sales Book<\/td>\n<td><\/td>\n<td>41,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Sales_Return_Account\"><\/span><strong>Sales Return Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Jun 30<\/td>\n<td>To Sundries as per the Sales Return Book<\/td>\n<td><\/td>\n<td>2,000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Purchase_Return_Account\"><\/span><strong>Purchase Return Account<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F<\/td>\n<td>(Rs.)<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>J.F.<\/td>\n<td>(Rs.)<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>2013<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Jun 30<\/td>\n<td>To Sundries as per the Purchase Return Book<\/td>\n<td><\/td>\n<td>1,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"TRIAL_BALANCE-2\"><\/span><strong>TRIAL BALANCE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>as on 30<sup>th<\/sup> June, 2011<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Particulars<\/td>\n<td>L.F.<\/td>\n<td>Amount (Dr.)<\/td>\n<td>Cr. Rs. (Cr.)<\/td>\n<\/tr>\n<tr>\n<td>Cash A\/c<\/td>\n<td><\/td>\n<td>55,800<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Bank (overdraft) A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>54,000<\/td>\n<\/tr>\n<tr>\n<td>Amit &amp; Co.<\/td>\n<td><\/td>\n<td>20,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Stock A\/c<\/td>\n<td><\/td>\n<td>1,75,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Machinery A\/c<\/td>\n<td><\/td>\n<td>1,20,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Furniture A\/c<\/td>\n<td><\/td>\n<td>40,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Vishal\u2019s A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>15,000<\/td>\n<\/tr>\n<tr>\n<td>Capital A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>3,57,000<\/td>\n<\/tr>\n<tr>\n<td>Drawings A\/c<\/td>\n<td><\/td>\n<td>8,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Purchases A\/c<\/td>\n<td><\/td>\n<td>54,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Mohit Brothers<\/td>\n<td><\/td>\n<td>6,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Rent A\/c<\/td>\n<td><\/td>\n<td>2,800<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Commission A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>800<\/td>\n<\/tr>\n<tr>\n<td>Salaries A\/c<\/td>\n<td><\/td>\n<td>5,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Sales A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>41,000<\/td>\n<\/tr>\n<tr>\n<td>Sales Return A\/c<\/td>\n<td><\/td>\n<td>2,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Purchase Return A\/c<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>1,800<\/td>\n<\/tr>\n<tr>\n<td>Sumit Brothers<\/td>\n<td><\/td>\n<td>30,000<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Virat &amp; Co.<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>24,000<\/td>\n<\/tr>\n<tr>\n<td>Vishal<\/td>\n<td><\/td>\n<td>&#8211;<\/td>\n<td>25,000<\/td>\n<\/tr>\n<tr>\n<td>Total<\/td>\n<td><\/td>\n<td><strong>5,18,600<\/strong><\/td>\n<td><strong>5,18,600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Suspense_Account\"><\/span><strong>Suspense Account :<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When Trial Balance Does not agree, then first of all we try to locate the errors. Sometimes, inspite of the best efforts, all the errors are not located and the Trial Balance does not tally. Then in order to avoid delay in the preparation of final accounts, a new account is opened which is known as \u201cSuspense Account\u201d Difference in Trial Balance is posted to this Account.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>1.<\/td>\n<td>If there is Excess Debit in the<br \/>\nTrial Baal<\/td>\n<td>\u2192<\/td>\n<td>Difference is posted to the Credit side of Suspense A\/c<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>If there is Excess Credit in the Trial Balance<\/td>\n<td>\u2192<\/td>\n<td>Difference is posted to the Debit side of Suspense A\/c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Suggested_Methodology\"><\/span><strong>Suggested Methodology<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1.<\/strong> Explanation and Illustration Method.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class_11_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class 11 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE quick revision note for class-11 Mathematics, Physics, Chemistry, Biology and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-physics\/1340\/cbse-revision-notes\/7\/\">Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-chemistry\/1356\/cbse-revision-notes\/7\/\">Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-mathematics\/1371\/cbse-revision-notes\/7\/\">Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-biology\/1388\/cbse-revision-notes\/7\/\">Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-economics\/1423\/cbse-revision-notes\/7\/\">Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-business-studies\/1740\/cbse-revision-notes\/7\/\">Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-computer-science\/1852\/cbse-revision-notes\/7\/\">Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-informatics-practices\/1874\/cbse-revision-notes\/7\/\">Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-geography\/1864\/cbse-revision-notes\/7\/\">Geography<\/a><\/li>\n<\/ul>\n<p>To download Trial Balance and Rectification of Errors class 11 Notes, sample paper for class 11 Chemistry, Physics, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT solutions, NCERT Exemplar solutions, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/introduction-accounting-class-11-notes-accountancy\/\">Introduction to Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/theory-base-accounting-class-11-notes-accountancy\/\">Theory Base of Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-class-11-notes-accountancy\/\">Recording of Transactions-I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-ii-class-11-notes-accountancy\/\">Recording of Transactions-II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/\">Bank Reconciliation Statement class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/depreciation-provisions-reserves-class-11-notes-accountancy\/\">Depreciation, Provisions and Reserves class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/\">Bill of Exchange class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-class-11-notes-accountancy\/\">Financial Statements \u2013 I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-ii-class-11-notes-accountancy\/\">Financial Statements \u2013 II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounts-incomplete-records-class-11-notes-accountancy\/\">Accounts from Incomplete Records class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/applications-computers-accounting-class-11-notes-accountancy\/\">Computerized Accounting System class 11 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Accountancy Chapter 6 Trial Balance and Rectification of Errors class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Trial Balance and Rectification of Errors class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school &#8230; <a title=\"Trial Balance and Rectification of Errors class 11 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/\" aria-label=\"More on Trial Balance and Rectification of Errors class 11 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9774,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,456],"tags":[620,457,150,426,240,712],"class_list":["post-9809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-11","category-revision-notes","tag-accountancy-notes","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes","tag-trial-balance-and-rectification-of-errors"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Trial Balance and Rectification of Errors class 11 Notes Accountancy | myCBSEguide<\/title>\n<meta name=\"description\" content=\"Trial Balance and Rectification of Errors class 11 Notes Accountancy Chapter 6 PDF format free download. 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