Accoun

ts Titles
Cash
Office
supplies
Prepaid
Rent
Building
Acc.dep.Building
A/c
Payable
Long term
notes
payable
Owners
Capital
Drawings
of owner
Sales
Revenue
Wages exp.
Rent exp.
Insurance
exp.
Property
tax exp.
Utilities
exp.
Salaries
exp.
Others
Revenue
A/c
Receivable
Unearned
Revenue
Advertisin
g exp.
Office
supplies
exp.
Dep. exp.Building
Wages
payable
Interest
exp.
Interest
payable
Net
income

Trial Balance
Dr.(Tk)
Cr.(Tk)
40,000
8,900

Ans. to the que. No: 9 (b)

Singer Bangladesh Ltd.
Work Sheet
Dec. 31 2007
Adjustments
Adjusted T/B
Dr.(Tk)
Cr.(Tk)
Dr.(Tk)
Cr.(Tk)
40,000
4,400
4,500

6,200

5,000

2,50,00
0

25,250

Income Statement
Dr.(Tk)
Cr.(Tk)

Balance Sheet
Dr.(Tk)
Cr.(Tk)
40,000
4,500

1,200

1,200

2,50,000

2,50,000
35,250

35,250

5,800

10,000

5,800

5,800

24,000

24,000

24,000

1,96,650

1,96,650

1,96,650

30,000

30,000

45,860
2,640
13,200

30,000
1,56,000

1,56,000

8,000
5,000

1,56,000

53,860
7,640
13,200

53,860
7,640
13,200

4,600

4,600

4,600

11,800

11,800

11,800

32,000

32,000
40,000

5,500

20,000
20,000

32,000
60,000

60,000

25,500

13,000

25,500
13,000

10,000
4,400
10,000

10,000

10,000

4,400

4,400

10,000
8,000

1,680

10,000
8,000

1,680
1,680

13,000

8,000
1,680

1,680

1,680
36,280

36,280

Total

4,60,70
0

4,60,70
0

49,080

49,080

5,00,380 5,00,380

2,16,000

2,16,000

3,21,200 3,21,200