Workflow practice

Trial Balance Practice

Practice preparing trial balance from journal entries and ledger balances.

Read the journal entries, identify ledger balances, and check whether debit and credit totals agree.

Case

Cash, capital, purchases, and rent

Journal entries

Cash A/c Dr. Rs.50000
To Capital A/c Rs.50000

Purchases A/c Dr. Rs.10000
To Cash A/c Rs.10000

Rent A/c Dr. Rs.3000
To Cash A/c Rs.3000

Question

Identify the balance of Cash A/c and check whether both totals agree.