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The following Trial Balance is extracted from the books of Shri Gulsar on Mar 31, 2009
Particulars
Dr. (Rs)
Cr. (Rs)
Capital
-
25,000
Furniture and Fittings
1,280
Motor cycle
12,500
Building
15,000
Bad Debts
250
Provision for Doubtful Debts
400
Sundry Debtors/Creditors
7,600
5,000
Stock (as on Apr 1, 2008)
6,920
Purchases and Sales
10,950
30,900
Bank Overdraft
5,700
Returns
Interest on Bank Overdraft
236
Advertising
900
Commission
750
Cash
1,300
Taxes and Insurance Premium
1,564
General Expenses
2,500
Salaries
6,600
68,000
Adjustments
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