Q.What are the methods of preparation of Trial Balance ?

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. …

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• Drawings account — money withdrawn by the owner; it has a debit balance → debit column.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

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• (a) Drawings A/c — money/goods withdrawn by the owner; it reduces capital and has a debit balance → debit column.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