TRIAL BALANCE FROM CLOSING BALANCE ( LEDGERS ACCOUNTS )

Particulars		Rs.	Particulars		Rs.
Capital	CR	80000	Carriage outward	DR	700
Stock as on 1-1-2003	DR	25000	Wages and Salaries	DR	27000
Discount Allowed	DR	500	Bills Receivable	DR	5000
Commission Received	CR	700	Sundry Debtors	DR	10000
Fixed Asset	DR	60000	Bills Payable	CR	8000
Sales	CR	90000	Accrued Rent	DR	3000
Purchases	DR	50000	Interest paid	DR	2000
Return Outward	CR	1000	Cash	DR	800
Return Inward	DR	2000	Sundry creditors	CR	6900
Carriage inward	DR	600	Stock as on 31-12-2003	CR	33800

These are closing balances of ledger accounts

Trial Balance as on 31-12-2003

Particulars	Debit	Credit
Capital		80000
Stock as on 1-1-2003	25000
Discount Allowed	500
Commission Received		700
Fixed Assets	60000
Sales		90000
Purchases	50000
Return Outward		1000
Return Inward	2000
Carriage Inward	600
Carriage Outward	700
Wages and Salaries	27000
Bills Receivables	5000
Sundry Debtors	10000
Bills Payables		8000
Accrued Rent	3000
Interest Paid	2000
Cash	800
Sundry Creditors		6900
Totals	186600	186600