Q.Ganesh'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 Account shows ₹0 on the debit side and ₹3,00,000 on the credit side. Show how these two accounts would appear in a Trial Balance prepared under the Totals Method, and separately state what each account's balance (under the Balance Method) would be.

The Totals Method carries both side-totals of an account into the Trial Balance directly, instead of first netting them into a single balance.

Under the Totals Method, each account's debit-side total and credit-side total are entered into the Trial Balance directly, without first finding the net balance:

Notice Ganesh's account contributes to BOTH columns (since it has entries on both sides), while Capital A/c — having no debit-side entries at all in this example — contributes 0 to the debit column and its full total to the credit column.

Under the Balance Method, each account is first balanced (debit total minus credit total, or vice versa, whichever is larger) and only the single net balance is entered:

• Ganesh A/c: Debit total (₹95,000) is larger than Credit total (₹62,000); net balance = 95,000 − 62,000 = ₹33,000 Dr.
• Capital A/c: only a credit total exists; net balance = ₹3,00,000 Cr.

Both methods are internally consistent, but they are never mixed within the same Trial Balance — a Trial Balance is prepared entirely by one method or entirely by the other, since mixing net balances for some accounts with gross totals for others would make the column totals meaningless.

For the Totals Method, simply carry each account's own debit-side and credit-side totals into the two Trial Balance columns unchanged. For the Balance Method, first net the two sides of each account against each other (as in the Ledger balancing procedure) and carry only the resulting single balance into the Trial Balance.

Mixing the two methods — e.g. entering Ganesh's gross totals (Totals Method) but Capital's net balance (Balance Method) in the same Trial Balance — a single Trial Balance must consistently use one method throughout, otherwise its grand totals lose their meaning as a check on the ledger.