Q.From the following ledger balances of Mr. Vignesh as on 31st March 2026, prepare a Trial Balance using the Balance Method: Capital ₹4,00,000; Machinery ₹1,80,000; Purchases ₹3,20,000; Sales ₹4,60,000; Sundry Debtors ₹90,000; Sundry Creditors ₹70,000; Cash in Hand ₹25,000; Cash at Bank ₹75,000; Rent Paid ₹40,000; Salaries ₹60,000; Commission Received ₹10,000; Drawings ₹30,000; Stock (opening) ₹20,000.

When the totals of the debit side and credit side of each ledger account are taken to the Trial Balance, it is the Total method, so the correct answer is option (c).

The Tamil Nadu HSC Class-11 Accountancy syllabus describes three methods of preparing a Trial Balance:

• Total method — the total of the debit side and the total of the credit side of each ledger account are entered in the Trial Balance's debit and credit columns respectively. This matches the statement exactly.
• Balance method — only the balancing figure (the net debit or credit balance) of each account is entered. This is the most common method.
• Total and Balance method — a combination showing both totals and balances.

Since the statement refers to recording the total amounts of both sides, it is the Total method.

Among the choices, only the Drawings account has a debit balance, so it appears in the debit column of the Trial Balance — the correct answer is option (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the rule for Trial Balance columns is:

• Debit column — assets, expenses, losses, and drawings.
• Credit column — liabilities, capital, and incomes/gains.

Checking each option:

• Drawings account — money withdrawn by the owner; it has a debit balance → debit column. ✓

• Sundry creditors account — a liability → credit balance.

• Capital account — owner's funds → credit balance.

• Bills Payable account — a liability → credit balance.

Drawings A/c has a debit balance and appears in the debit column of the trial balance, so the answer is (a).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, the trial balance lists debit balances in the debit column and credit balances in the credit column. The rule of thumb: assets, expenses/losses and drawings carry debit balances; liabilities, capital and incomes/gains carry credit balances.

Evaluating the options:

• (a) Drawings A/c — money/goods withdrawn by the owner; it reduces capital and has a debit balance → debit column. Correct.

• (b) Sundry creditors A/c — a liability, credit balance → credit column.

• (c) Capital A/c — owner's capital, credit balance → credit column.

• (d) Bills payable A/c — a liability, credit balance → credit column.