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AccountancyCLASS 11CBSE
answered 23 Jun 2026

Create 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

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ACCOUNTANCY · CLASS 11