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Tamil Nadu Board of Secondary EducationHSC Commerce Class 11

Which one of the following is representative personal account? - Accountancy

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Question

Which one of the following is representative personal account?

Options

  • Building A/c

  • Outstanding salary A/c

  • Mahesh A/c

  • Balan and Co. A/c

MCQ
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Solution

Outstanding salary A/c

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Approaches of Recording Transactions
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Chapter 3: Books of Prime Entry - Multiple choice questions [Page 58]

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Samacheer Kalvi Accountancy [English] Class 11 TN Board
Chapter 3 Books of Prime Entry
Multiple choice questions | Q I 7. | Page 58

RELATED QUESTIONS

Accounting equation signifies ___________.


The incorrect accounting equation is _____________.


Write any one transaction which decreases the assets and decreases the liabilities


Write any one transaction which increases one asset and decreases another asset


Classify the accounts with suitable examples.


Complete the accounting equation.

Assets = Capital + Liabilities

₹ 1,00,000 = ₹  80,000 + ?


For the following transactions, show the effect on the accounting equation.

  1. Raj started business with cash - ₹ 40,000
  2. Opened bank account with a deposit of - ₹ 30,000
  3. Bought goods from Hari on credit for - ₹ 12,000
  4. Raj withdrew cash for personal use - ₹ 1,000
  5. Bought furniture by using debit card for - ₹ 10,000
  6. Sold goods to Murugan and cash received - ₹ 6,000
  7. Money withdrawn from bank for office use - ₹ 1,000

What will be the effect of the following on the accounting equation?

  1. Sunil started business with ₹ 1,40,000 cash and goods worth ₹ 60,000
  2. Purchased furniture worth ₹ 20,000 by cash
  3. Depreciation on furniture ₹ 800
  4. Deposited into bank ₹ 40,000
  5. Paid electricity charges through net banking ₹ 500
  6. Sold goods to Ravi costing ₹ 10,000 for ₹ 15,000
  7. Goods returned by Ravi ₹ 7,500 (costing ₹ 5,000)

Create an accounting equation on the basis of the following transactions:

  1. Rakesh started business with a capital of ₹ 1,50,000
  2. Deposited money with the bank ₹ 80,000
  3. Purchased goods from Mahesh and paid through debit card ₹ 25,000
  4. Sold goods (costing ₹ 10,000) to Mohan for ₹ 14,000 who pays through debit card
  5. Commission received by cheque and deposited the same in the bank ₹ 2,000
  6. Paid office rent through ECS ₹ 6,000
  7. Sold goods to Raman for ₹ 15,000 of which ₹ 5,000 was received at once

Create an accounting equation on the basis of the following transactions:

  1. Started business with cash ₹ 80,000 and goods ₹ 75,000
  2. Sold goods to Shanmugam on credit for ₹ 50,000
  3. Received cash from Shanmugam in full settlement ₹ 49,000
  4. Salary outstanding ₹ 3,000
  5. Goods costing ₹ 1,000 given as charity
  6. Insurance premium paid ₹ 3000
  7. Out of insurance premium paid, prepaid is ₹ 500

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