Amount J.F Amount Jan To Purchases returns A/c To Balance c/d , , Jan Feb By Purchases A/c By Balance b/d , , , , Purchases returns Account Cr. J.F. Amount J.F Amount Jan To Balance c/d , Jan Feb By Jeyanthi A/c By Balance b/d , , , , Sales Account Cr. J.F.
Amount J.F Amount Jan To Balance c/d , , Jan Feb By Cash A/c By Elizabeth A/c By Balance b/d , , , , , , , , Accountancy - Elizabeth Account Cr. J.F. Amount J.F Amount Jan Feb To Sales A/c To Balance b/d , Jan By Cash A/c By Balance c/d , , , , , Salaries Account Cr. J.F.
Amount J.F Amount Jan Feb To Cash A/c To Balance b/d , Jan By Balance c/d , , , , Commission Account Cr. J.F. Amount J.F Amount Jan To Balance c/d , Jan Feb By Cash A/c By Balance b/d , , , , Trial balance under balance method Trial balance as on st January, S. No L.F.
Debit balance Credit balance Cash A/c Rathnakumar’s capital A/c Furniture A/c Purchases A/c Jeyanthi A/c Purchases returns A/c Sales A/c Elizabeth A/c Salaries A/c Commission A/c Total , , - , , - - - , , - - , , - - , , , , - - , , , , , Accountancy - . . Total method Steps to be followed to prepare trial balance under total method are given below: Step : Calculate the totals of debit side and credit side of all the ledger accounts including cash book individually. Step : Enter the name of the account in the particulars column and enter the debit total in the debit column and credit total in the credit column for each account separately.
Step : Enter the page number of ledger from which the balance is taken in