Commerce (English Medium) इयत्ता ११ - CBSE Question Bank Solutions for Accountancy

Accountancy

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Journalise the following transactions, post to the ledger:

2017		₹
Nov.01	Business started with
	(i) Cash	1,50,000
	(ii) Goods	50,000
Nov.03	Purchased goods from Harish	30,000
Nov.05	Sold goods for cash	12,000
Nov.08	Purchase furniture for cash	5,000
Nov.10	Cash paid to Harish on account	15,000
Nov.13	Paid sundry expenses	200
Nov.15	Cash sales	15,000
Nov.18	Deposited into bank	5,000
Nov.20	Drew cash for personal use	1,000
Nov.22	Cash paid to Harish in full settlement of account	14,700
Nov.25	Good sold to Nitesh	7,000
Nov.26	Cartage paid	200
Nov.27	Rent paid	1,500
Nov.29	Received cash from Nitesh	6,800
	Discount allowed	200
Nov.30	Salary paid	3,000

[3] Recording of Transactions - I

Chapter: [3] Recording of Transactions - I
Concept: undefined >> undefined

Journalise the following transactions is the journal of M/s. Goel Brothers and post them to the ledger:

2017		₹
Jan.01	Started business with cash	1,65,000
Jan.02	Opened bank account in PNB	80,000
Jan.04	Goods purchased from Tara	22,000
Jan.05	Goods purchased for cash	30,000
Jan.18	Goods sold to Naman	12,000
Jan.10	Cash paid to Tara	22,000
Jan.15	Cash received from Naman	11,700
	Discount allowed	300
Jan.16	Paid wages	200
Jan.18	Furniture purchased for office use	5,000
Jan.20	Withdrawn from bank for personal use	4,000
Jan.22	Issued cheque for rent	3,000
Jan.23	Goods issued for household purpose	2,000
Jan.24	Drawn cash from bank for office use	6,000
Jan.26	Commission received	1,000
Jan.27	Bank charges	200
Jan.28	Cheque given for insurance premium	3,000
Jan.29	Paid salary	7,000
Jan.30	Cash sales	10,000

[3] Recording of Transactions - I

Chapter: [3] Recording of Transactions - I
Concept: undefined >> undefined

Journalise the following transaction in the Books of the M/s Bhanu Traders and Post them into the Ledger.

December 2017		₹
1.	Started business with cash	92,000
2.	Deposited into bank	60,000
3.	Bought goods on credit from Himani	40,000
6.	Purchased goods from cash	20,000
8.	Returned goods to Himani	4,000
10.	Sold goods for cash	20,000
14.	Cheque given to Himani	36,000
17.	Goods sold to M/s Goyal Traders	3,50,000
19.	Drew cash from bank for personal use	2,000
21.	Goyal traders returned goods	3,500
22.	Cash deposited into bank	20,000
26.	Cheque received from Goyal Traders	31,500
28.	Goods given as charity	2,000
29.	Rent paid	3,000
30.	Salary paid	7,000
31.	Office machine purchased for cash	3,000

[3] Recording of Transactions - I

Chapter: [3] Recording of Transactions - I
Concept: undefined >> undefined

Enter the following transactions in sales (journal) book of M/s. Bansal electronics 2014:

September

01	Sold to Amit Traders as per bill no.4321
	20 Pocket Radio @ 70 per Radio
	2, T.V. set, B and W.(6'') @ 800 Per T.V.
	10. Sold to Arun Electronics as per bill no.4351
	5 T.V. sets (20'') B and W @ ₹ 3,000 per T.V.
	2 T.V. sets (21'') Colour @ ₹ 4,800 per T.V.
22	Sold to Handa Electronics as per bill no.4,399
	10 Tape recorders @ ₹ 600 each
	5 Walkman @ ₹ 300 each
28	Sold to Harish Trader as per bill no.4430
	10 Mixer Juicer Grinder @ ₹ 800 each.

[4] Recording of Transactions - II

Chapter: [4] Recording of Transactions - II
Concept: undefined >> undefined

Give two examples of errors of principle?

[6] Trial Balance and Rectification of Errors