Bling

Balancing Accounts and the Trial Balance

Scene 119 / of 136

The Trial Balance

When all the accounts are balanced a trial balance can be prepared to prove the arithmetic accuracy of the double entry and balancing. Type in the figure for each account in the correct column of the Trial Balance. Check totals to see if you are correct.


Account DEBIT CREDIT
Advertising Account
Bank Account
Bank Interest Account
Capital Account
Cash Account
Creditor Shops R Us Account
Creditor Style Accessories Account
Debtor Greenland Golf Club Account
Drawings Account
Equipment Account
Fixtures & Fittings Account
Insurance Account
Loan Account
Purchases Account
Purchases Returns Account
Rent Payable Account
Sales Account
Sales Returns Account
 
     
DR CR
Date Details Amount Date Details Amount
May 8 Bank Account 400 May 31 Balance c/d 400
    400     400
June 1 Balance b/d 400      


DR CR
Date Details Amount Date Details Amount
May 1 Capital Account 5000 May 3 Rent Payable Account 1000
May 2 Loan Account 10000 May 4 Equipment Account 1200
May 18 Sales Account 960 May 8 Advertising Account 400
May 25 Sales Account 1220 May 9 Insurance Account 300
May 28 Debtor Greenland Golf Club Account 250 May 10 Purchases Account 2300
May 30 Sales Account 880 May 11 Purchases Account 1800
      May 15 Cash Account 300
      May 28 Drawings Account 600
      May 29 Creditor Shops R Us Account 800
      May 30 Bank Interest Account 50
      May 31 Balance c/d 9560
    18310     18310
June 1 Balance b/d 9560      


DR CR
Date Details Amount Date Details Amount
May 30 Bank Account 50 May 31 Balance c/d 50
    50     50
June 1 Balance b/d 50      


DR CR
Date Details Amount Date Details Amount
May 31 Balance c/d 5000 May 1 Bank Account 5000
    5000     5000
      June 1 Balance b/d 5000


DR CR
Date Details Amount Date Details Amount
May 15 Bank Account 300 May 26 Sales Returns Account 30
      May 31 Balance c/d 270
    300     300
June 1 Balance b/d 270      


DR CR
Date Details Amount Date Details Amount
May 29 Bank Account 800 May 5 Equipment Account 800
May 31 Balance c/d 4500 May 6 Fixtures & Fittings Account 4500
    5300     5300
      June 1 Balance b/d 4500


DR CR
Date Details Amount Date Details Amount
May 14 Purchases Returns Account 120 May 13 Purchases Account 1400
May 31 Balance c/d 1280      
    1400     1400
      June 1 Balance b/d 1280


DR CR
Date Details Amount Date Details Amount
May 23 Sales Account 250 May 28 Bank Account 250
    250     250


DR CR
Date Details Amount Date Details Amount
May 28 Bank Account 600 May 31 Balance c/d 600
    600     600
June 1 Balance b/d 600      


DR CR
Date Details Amount Date Details Amount
May 4 Bank Account 1200 May 31 Balance c/d 2000
May 5 Creditor Shops R Us Account 800      
    2000     2000
June 1 Balance b/d 2000      


DR CR
Date Details Amount Date Details Amount
May 6 Creditor Shops R Us Account 4500 May 31 Balance c/d 4500
    4500     4500
June 1 Balance b/d 4500      


DR CR
Date Details Amount Date Details Amount
May 9 Bank Account 300 May 31 Balance c/d 300
    300     300
June 1 Balance b/d 300      


DR CR
Date Details Amount Date Details Amount
May 31 Balance c/d 10000 May 2 Bank Account 10000
    10000     10000
      June 1 Balance b/d 10000


DR CR
Date Details Amount Date Details Amount
May 10 Bank Account 2300 May 31 Balance c/d 5500
May 11 Bank Account 1800      
May 13 Creditor Style Accessories Account 1400      
    5500     5500
June 1 Balance b/d 5500      


DR CR
Date Details Amount Date Details Amount
May 31 Balance c/d 120 May 14 Creditor Style Accessories Account 120
    120     120
      June 1 Balance b/d 120


DR CR
Date Details Amount Date Details Amount
May 3 Bank Account 1000 May 31 Balance c/d 1000
    1000     1000
June 1 Balance b/d 1000      


DR CR
Date Details Amount Date Details Amount
May 31 Balance c/d 3310 May 18 Bank Account 960
      May 23 Debtor Greenland Golf Club Account 250
      May 25 Bank Account 1220
      May 30 Bank Account 880
    3310     3310
      June 1 Balance b/d 3310


DR CR
Date Details Amount Date Details Amount
May 26 Cash Account 30 May 31 Balance c/d 30
    30     30
June 1 Balance b/d 30      



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