AccountancyCLASS 11CBSE
answered 23 Jun 2026Create a list of the items that are included under Debit and Credit side of Trial balance.
A.VERIFIED ANSWERfact-checked by tutors
| Debit Account Items. | Credit Account Items |
| Land and Building] Plant and Machinery Equipment Furniture and Fixtures Cash in Hand Cash at Bank Debtors Bills Receivable Stock of Raw Materials Work in Progress Stock of Finished Goods Prepaid Insurance Purchases Carriage Inwards Carriage Outwards Sales Return Interest Paid Salaries Outstanding Interest Earned Drawings | Capital Sales Purchase Return Commission / Discount Received Long Term Loan Bills Payable Creditors Outstanding Salaries Advances from Customers Reserve Fund Provision For Doubtful Debts |