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Alex’s Trial Balance at 31 December 2015
Dr (BWP) Cr (BWP)
Capital 18 240
Bank overdraft 3 000
Fixtures and fittings 14 100
Provision for depreciation-fixtures
and fittings
8 800
Inventory 14 200
Trade receivables 12 300
Trade payables 9 900
Revenue 110 000
Purchases 51 000
Discount received 1 800
Wages and salaries 26 000
Sundry expenses 34 000
Discount allowed 620
217 540
=======
86 420
========
Required:
i Prepare the corrected trial balance at 31 December 2015. (7 marks)
ii Show any difference you find as a balance on an appropriate account.
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