ميزان مراجعة من سبعة أرصدة

In this video, you will prepare a trial balance by placing each balance in its debit or credit column.

Question one. Prepare a trial balance. Capital, eighty thousand rupees; Cash, thirty thousand rupees; Purchases, forty thousand rupees; Sales, fifty-five thousand rupees. Furniture, twenty-five thousand rupees; Creditors, ten thousand rupees; Debtors, fifty thousand rupees.

Capital has a credit balance, so enter eighty thousand rupees in the credit column. Cash is an asset with a debit balance, so enter thirty thousand rupees in the debit column. Purchases has a debit balance, so enter forty thousand rupees in the debit column.

Sales is income with a credit balance, so enter fifty-five thousand rupees in the credit column. Furniture is an asset with a debit balance, so enter twenty-five thousand rupees in the debit column. Creditors are liabilities with credit balances, so enter ten thousand rupees in the credit column.

Debtors are assets with debit balances, so enter fifty thousand rupees in the debit column. Adding thirty thousand, forty thousand, twenty-five thousand and fifty thousand gives a debit total of one lakh forty-five thousand rupees.

Adding eighty thousand, fifty-five thousand and ten thousand gives a credit total of one lakh forty-five thousand rupees.

The totals agree: one lakh forty-five thousand rupees each.