Navin Packaging Ltd

Share Capital A/c

Particulars Rs Particulars Rs
By Balance b/d 35,000
35,000 35,000
Retained Earnings
Particulars Rs Particulars Rs
By Balance b/d 1350
1350 1350
Dividends A/c
Particulars Rs Particulars Rs
To balance b/d 2,500
2,500 2,500
Revenue From Services A/c
Particulars Rs Particulars Rs
To balance b/d 43,690 By Balance b/d 41,260
By Unearned revenue 1040
By unbilled revenue 1390
43,690 43,690
Unpaid Salaries A/c
Particulars Rs Particulars Rs
By Balance b/d 970
970 970
Salaries Expense A/c
Particulars Rs Particulars Rs
To balance b/d 14,910
To Unpaid salaries a/c 970 By Balance C/d 15,880
15,880 15,880
Electricity expense a/c
Particulars Rs Particulars Rs
To balance b/d 2,340
2,340 2,340
Prepaid Advertisement A/c
Particulars Rs Particulars Rs
To balance b/d 400
400 400
Advertiement Expense A/c
Particulars Rs Particulars Rs
To balance b/d 4,800 By Prepaid Advertisement A/c 400
By Balance c/d 4400
4,800 4,800
To balance b/d 4400
Unpaid Telephone expense A/c
Particulars Rs Particulars Rs
By Balance b/d 200
200 200
Telephone Expense A/c
Particulars Rs Particulars Rs
To balance b/d 1200
To unpaid telephone expense a/c 200 By Balance c/d 1400
 1400 1400
To balance b/d 1400
Depreciation Expense A/c
Particulars Rs Particulars Rs
To balance b/d(packaging) 3000
To Balance b/d(office equipment) 1000 By balance c/d 4000
4000 4000
To balance b/d 4000
Accumulated Depreciation Packaging A/c
Particulars Rs Particulars Rs
By Balance b/d 9000
To Balance c/d 12000 By depreciation expense a/c 3000
12000 12000
By balance b/d 12000
Accumulated Depreciation office Equipment A/c
Particulars Rs Particulars Rs
By Balanace b/d 3000
Tp balance c/d 4000 By depreciation expense a/c 1000
4000 4000
By balance b/d 4000
Packaging Supplies expense a/c
Particulars Rs Particulars Rs
To balance b/d(6280-2360) 3920
3920 3920
Packaging Supplies A/c
Particulars Rs Particulars Rs
To balance b/d 6280 By packaging supplies expense a/c 3920
By balance c/d 2360
6280 6280
To balance b/d 2360
Office Supplies Expense A/c
Particulars Rs Particulars Rs
To balance b/d(2650-1190) 1460
1460 1460
Office Supplies A/c
Particulars Rs Particulars Rs
To balanace b/d 2650 By office supplies expense a/c 1460
By Balance C/d 1190
2650 2650
To balance b/d 1190
Trade Receivables a/c
Particulars Rs Particulars Rs
To balance b/d 2170
2170 2170
Cash A/c
Particulars Rs Particulars Rs
To balance b/d 8820
8820 8820
Prepaid Rent expense A/c
Particulars Rs Particulars Rs
To balance b/d 840
840 840
Prepaid Rent a/c
Particulars Rs Particulars Rs
To balance b/d 9600 By prepaid rent expense a/c 840
By Balance c/d 8760
9600 9600
To balance b/d 8760
Accured Interest A/c
Particulars Rs Particulars Rs
By balance B/d(2500*15%*4/12) 125

Bills Payable A/c

Particulars Rs Particulars Rs
To accured interest a/c 125 By balance b/d 2500
To balance c/d 2375
2500 2500
By balance b/d 2375
Trade payable A/c
Particulars Rs Particulars Rs
By balance b/d 1360
1360 1360
Unearned Revenue A/c
Particulars Rs Particulars Rs
To revenue earned in advance a/c 1040 By balance b/d 1800
To Balance c/d 760
1800 1800
By balance b/d 760
Unbilled Revenue A/c
Particulars Rs Particulars Rs
To balance b/d 1390
1390 1390
Adjusted Trial Balance as on 31/12/20x5
Particulars Debit Credit
Packaging Equipment 30,000
Accumulated depreciation packaging 12,000
Office Equipment 10000
Accumulated depreciation office equip 4000
Packaging Suplies 2360
Office Supplies 1190
Trade receivables 2170
Cash 8820
Prepaid rent 8760
Bills Payable 2375
Trade Payable 1360
Unearned Revenue 760
Share capital 35000
Retained Earnings 1350
Dividends 2500
Revenue from services 43,690
Salaries Expense 15,880
Electricity Expense 2340
Advertisement Expense 4400
Telephone expense 1400
Accured Interest 125
Unpaid salaries 970
Prepaid Advertisement 400
Unpaid telephone expense 200
Depreciation Expense 4000
Packaging supplies expense 3920
Office supplies Expense 1460
Prepaid rent expense 840
Unbilled revenue 1390

101830 101830