Page 137 - Book-keeping for Secondary Schools Student’s Book Form One
P. 137
Trial balance
Trial balance as at 30 June 2020
th
Debit Credit
Name of account TZS TZS
FOR ONLINE READING ONLY
Inventory at start 13,280,000
Carriage outwards 4,200,000
Carriage inwards 2,460,000
Returns inwards 3,080,000
Returns outwards 6,820,000
Purchases 176,860,000
Sales 329,840,000
Inventory at close 11,560,000
Salaries and wages 27,800,000
Insurance 1,232,000
Motor expenses 3,820,000
Office expenses 2,824,000
Lighting and heating expenses 5,788,000
General expenses 5,490,000
Buildings 124,500,000
Motor Van 26,800,000
Fixtures and fittings 3,800,000
Trade receivables 85,120,000
Trade payables 69,220,000
Cash at bank 10,212,000
Drawings 24,000,000
Capital 115,386,000
Total 358,916,000 695,176,000
7. You are required to prepare a trial balance as at 31 December 2020 from the
st
following balances:
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