# Explain trial balance with an example

Refer the following data to prepare the trial balance −

## Books of accounts

Particulars
Amount (in rupees)
Particulars
Amount (in rupees)
Particulars
Amount (in rupees)
Cash in hand
6000
Sales
257000
Rent
2500
Cash at bank
300000
Purchases
50000
Drawings
18000
Sundry debtors
25000
Carriage inwards
2500
Stock
12000
Sundry creditors
18000
Salaries
20000
Capital A/c
190000
Bills receivables
28000
Marketing expenses
3000
Furniture's and fixtures
6500
Bills payable
10000
Insurance paid
1500

## Solution

The trial balance is given below −

XYZ ltd
31/03/2009
Sl.No
Account Title
Balance
debit
Credit
1
Cash in hand
6000

2
Cash at bank
300000

3
Sundry debtors
25000

4
Sundry creditors

18000
5
Bills receivables
28000

6
Bills payable

10000
7
Capital Ac

190000
8
Drawings
18000

9
Sales

257000
10
Purchases
50000

11
Carriage inwards
2500

12
Salaries
20000

13
Marketing expenses
3000

14
Insurance paid
1500

15
Furniture's and fixtures
6500

16
Stock
12000

17
Rent
2500

Total
475000
475000