Given an example for adjusted trial balance

Refer the data given below to prepare an adjusted trial balance −

Adjustments are made in salary and rent

Salary due = Rs. 55000

Rent (refundable deposit) included = Rs. 30000

Adjusted entries

The adjusted entries are as follows −

The adjusted trial balance for the given data is as follows −

CBS ltd Adjusted Trial balance 31-03-2007
Particulars	Debit (in rupees)	Credit (in rupees)
Particulars	Debit (in rupees)	Credit (in rupees)
Debtor	200000
Salary	90000
Rent	25000
Rent deposit	30000
Cash	50000
Sales		250000
Purchases	60000
Furniture	25000
Loan		135000
Creditors		40000
Outstanding salary		55000
Total	480000	480000

Updated on 12-Jul-2021 11:41:31

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