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Adjusted Trial Balance Overview

The document provides an unadjusted trial balance and adjustments for a business. It lists account names and their unadjusted debit (Dr) and credit (Cr) balances, as well as adjustment amounts. The adjusted trial balance totals 10566 with debits and credits equal.

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AsadMughal
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164 views2 pages

Adjusted Trial Balance Overview

The document provides an unadjusted trial balance and adjustments for a business. It lists account names and their unadjusted debit (Dr) and credit (Cr) balances, as well as adjustment amounts. The adjusted trial balance totals 10566 with debits and credits equal.

Uploaded by

AsadMughal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Particulars Unadjusted Trial Bal Adjustment Adjusted Trial Bal

Dr Cr Dr Cr
Cash 15 15
Insurance 75 75
Inventory at 1 November 20X5 350 350
Marketing expenses 176 5 171
Wages and salaries 675 40 715
Discounts received 50
Retained earnings at 1 Nov X5 515
Allowance for receivables at 1 Nov X5 40 5
Sales revenue 5780
Telephone expenses 180 180
Bank 94
Returns inward 95 95
Trade payables 290
Loan note interest 33 33
Trade receivables 900 900
Purchases 3570 3570
7% loan notes 470
Irrecoverable debts 150 5 155
Capital 1800
Acc. dep at 1 Nov X5-Buildings 360 75
Acc. dep at 1 Nov X5-Motor Vehicles 80 32
Acc. dep at 1 Nov X5-Furniture and equipment 420 240
Land at cost 740 740
Buildings at cost 1500 1500
Motor vehicles at cost 240 240
Furniture and equipment at cost 1200 1200
Closing inventory - B/s 275 275
Closing inventory - CoS 275
Prepaid Market Exp 5 5
Wages & Salaries Payble 40
Depriaction Exp-Building 75 75
Depriaction Exp-Motor Vehicles 32 32
Depriaction Exp- Furniture & Equipment 240 240
9899 9899 672 672 10566
Adjusted Trial Bal

50
515
45
5780

94

290

470

1800
435
112
660

275

40

10566

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