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Accountancy · Class 11 Commerce

Ch 5Trial Balance — Class 11 Accountancy, concept-first.

After every ledger account has been balanced, a natural question arises: has the double-entry system actually been applied correctly and completely, transaction after transaction, across the whole set of books? The Trial Balance answers exactly this question.

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Key concepts

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Methods of Preparing a Trial Balance

The Balance Method (the standard method) lists only each account's final net balance, debit or credit. The Totals Method lists each account's total debit-side and total credit-side figures separately, before balancing.

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Chapter contents

The NCERT structure, section by section. Open a section to see its questions, then read the concept-first solution.

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Meaning, Objectives and Features of a Trial Balance

After every ledger account has been balanced, a natural question arises: has the double-entry system actually been applied correctly and completely, transaction after transaction, across the whole set…

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Preparing a Trial Balance — the Balance Method

The Balance Method is the method almost universally used in practice and in examinations. Under this method, every ledger account is first balanced (as covered in the previous chapter), and only its f…

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Preparing a Trial Balance — the Totals Method

The Totals Method is used less often but is conceptually simpler to understand. Instead of first balancing each account, the total of the debit side and the total of the credit side of every ledger ac…

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Limitations of the Trial Balance

A Trial Balance agreeing is reassuring, but it is not proof that the books are entirely free of errors — it only proves that debits and credits are numerically equal in total.

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Suspense Account

When a Trial Balance fails to agree, the difference indicates that at least one error exists that affects only one side of the books (unlike the errors in the previous section, which leave the Trial B…

Exercises

+Show 8 questions8 questions
  1. Q1From the following ledger balances of Mr. Vignesh as on 31st March 2026, prepare a Trial Balance using the Balance Method: Capital ₹4,00,000…Free
  2. Q2Ganesh's Account in the ledger shows a total of ₹95,000 on the debit side and ₹62,000 on the credit side (before balancing). Ram's Capital A…Free
  3. Q3The following Trial Balance prepared by a trainee accountant does not agree. Locate the error and correct the Trial Balance: Capital ₹2,50,0…Free
  4. Q4Classify each of the following errors as (A) disclosed by the Trial Balance (causes disagreement) or (B) not disclosed by the Trial Balance…Preview
  5. Q5A Trial Balance's debit column totals ₹6,45,000 and its credit column totals ₹6,38,500. The accountant opens a Suspense Account to proceed w…Preview
  6. Q6From the following ledger balances of Ms. Priya as on 31st March 2026, prepare a Trial Balance: Opening Stock ₹35,000; Purchases ₹2,10,000;…Preview
  7. Q7Explain, with reference to its role in the accounting cycle, why a Trial Balance is prepared before, and not after, the Final Accounts.Preview
  8. Q8"An agreeing Trial Balance is necessary, but not sufficient, proof of correct accounting." Explain this statement with one example each of a…Preview

Sample & Board Papers

Sample papers and previous-year board questions for this subject.

+Show 24 questions24 questions
  1. Q1Trial balance is prepared : (a) on a particular date (b) for a year (c) at the end of the year (d) none of the abovePreview
  2. Q2The account which has a debit balance and is shown in the debit column of the trial balance is : (a) Drawings A/c (b) Sundry creditors A/c (…Preview
  3. Q3What is trial balance ?Preview
  4. Q4State whether the balance of the following accounts should be placed in the debit or credit column of the trial balance. (i) Carriage outwar…Preview
  5. Q5(a) Prepare the trial balance from the following balances of Babu as on 31st March, 2016. | Particulars | ₹ | | --- | --- | | Cash in hand |…Preview
  6. Q6The difference of totals of both debit and credit side of trial balance is transferred to : (a) Suspense account (b) Trading account (c) Mis…Preview
  7. Q7State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance. (i) Carriage ou…Preview
  8. Q8(Question No. 40 is Compulsory) List the accounts which have only credit balances.Preview
  9. Q9(a) Prepare the trial balance from the following balances of Rajesh as on 31st March 2017. | Particulars | ₹ | Particulars | ₹ | | --- | ---…Preview
  10. Q10The Trial Balance contains the balances of : (a) Only Nominal accounts (b) Only Personal accounts (c) All accounts (d) Only Real accountsPreview
  11. Q11The difference in Trial Balance is taken to : (a) The Suspense account (b) The Capital account (c) The Profit and Loss account (d) The Tradi…Preview
  12. Q12What are the methods of preparation of Trial Balance ?Preview
  13. Q13State whether the balance of each of the following accounts should be placed in the debit or the credit column of the Trial Balance. (i) Sun…Preview
  14. Q14Prepare the Trial Balance from the following information. | Name of the account | Rs. | Name of the account | Rs. | | --- | --- | --- | ---…Preview
  15. Q15(a) The following balances are extracted from the books of Ravichandran on 31st December, 2016. Prepare the Trial Balance. | Particulars | R…Preview
  16. Q16Under ________ method, the total amounts on the debit side of the Ledger accounts and the total amounts on the credit side of the Ledger acc…Preview
  17. Q17The account which has a debit balance and is shown in the debit column of the Trial Balance is : (a) Drawings account (b) Sundry creditors a…Preview
  18. Q18State whether the balance of the following accounts should be placed in the Debit or the Credit column of the Trial Balance. (i) Carriage ou…Preview
  19. Q19What are the methods of preparation of Trial Balance ?Preview
  20. Q20(a) The following Trial Balance has certain errors. Redraft it. Trial Balance as on 31st March, 2017 | Name of Account | Debit balance ₹ | C…Preview
  21. Q21The difference of totals of both debit and credit side of trial balance is transferred to (a) Trading account (b) Difference account (c) Sus…Preview
  22. Q22State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance a) Sundry debtor…Preview
  23. Q23Prepare the trial balance from the following information | Name of the account | ₹ | Name of the account | ₹ | | --- | --- | --- | --- | | B…Preview
  24. Q24From the following balances extracted from the books of Raju a trader on automobiles, prepare trial balance as on 31st March, 2017. | Partic…Preview