Adjusted Trial Balance Problems and Solutions

Problem 1:

An inexperienced book-keeper has drawn up an Incorrect and Unadjusted Trial Balance, You are required to Correct Trial Balance, Pass Adjusting Entries and then prepare Adjusted Trial Balance:




1. Salary Payable on December 31, 2016 is Rs. 1,500

2. Depreciation on Furniture charged to 10% by cost method

3. Inventory on hand on December is Rs. 60,000

4. 30,000 of Sales Account is unearned


Solution 1: Unadjusted Trial Balance





Solution 2: Adjusted Entries







trial balance questions and answers pdf

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