Page 15 - Lesson Note
P. 15
1,20,000 1,20,000
1.4.13 To Bal. b/d 1,20,000
Carriage Inward Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 55,000 31.3.13 By Bal. A/c 55,000
55,000 55,000
1.4.13 To Bal. b/d 55,000
Interest Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 1,00,000 31.3.13 By Bal. A/c 1,00,000
1,00,000 1,00,000
1.4.13 To Bal. b/d 1,00,000
Depreciation Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Furniture A/c 10,000 31.3.13 By Bal. c/d 15,000
To Computer A/c 5,000
15,000 15,000
1.4.13 To Bal. b/d 15,000
Land Account
Date Particulars J.F (Rs.) Date Particulars J.F. (Rs.)
31.3.13 To Bank A/c 10,00,000 31.3.13 By Bal. A/c 1,00,000
10,00,000 1,00,000
1.4.13 To Bal. b/d 10,00,000
Trial Balance as on 31.3.2013
Particulars Debit Balance Credit Balance
