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Professional Ethics and Bar Bench Relation and Accountancy for Lawyers (LW/204/LW–6003) AFM / I 1/2
10 March, 2017 Paid electricity charges Rs. 600/-
10 March, 2017 Paid Office Rent Rs. 2,500/-
Problem No.03:-The Bank column of a Cash Book showed a debit balance of Rs. 49,000/- on
28 Feb., 2017. While comparing the Cash Book balance with the Pass Book balance following
differences were noticed.
1] Cheque of Rs.9,000/- and Rs.15,000/-were deposited but were not collected and credited by
Bank till 28 Feb., 2017.
2] Our debtor directly deposited Rs.8,000/- into bank A/c not recorded in the Cash Book.
3] Bank credited interest on Investment Rs.500/-
4] Cheque of Rs.10,000/- issued but not presented for payment to the Bank.
5] Bank paid Insurance premium Rs. 6,000/- but not entered in the Cash Book.
6] Bank debited Bank charges Rs.100/-
Problem No.04:-Prepare Trial Balance from the following ledger balances in the books of Mr.
XYZ.
Particulars Rs.
Capital 50,000
Debtors 2,500
Wages 3,500
Depreciation 1,500
Furniture 12,500
Advertisement 2,500
Bad Debts 600
Carriage 2,500
Purchases 15,000
Salary 4,500
Sales 40,000
Postage 250
Creditors 4,000
Land and Building 45,000
Bank Loan 2,000
Cash in hand 1,200
Rent 2,900
Drawings 1,500
______________
Professional Ethics and Bar Bench Relation and Accountancy for Lawyers (LW/204/LW–6003) AFM / I 2/2