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11th Standard English Medium Accountancy Subject Subsidiary Books - I Creative 5 Mark Questions with Solution Part - II

11th Standard

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Accountancy

Time : 00:30:00 Hrs
Total Marks : 25
    5 x 5 = 25
  1. Record the following transactions in the proper subsidiary books of Mis. Sunil & Co., and cost them to the Ledger.

     2013 Apr 1   Goods sold to Ramesh Rs. 1,000  
    Apr 5   Sold goods to Kumar Rs. 2,200
    Apr 8   Sold goods to Shankar Rs. 300
    Apr 10   Goods returned by Kumar Rs. 600
    Apr 15   Credit Note sent to Shankar for Rs. 200 being the Invoice overcharged.  
  2. Enter the following transactions in the Purchase Book of M/s. Subhashree:
    2013 March 1 Purchased 100 kg. of coffee seeds from Suresh @ Rs. 40 per kg.
    5 Purchased 80 kg. of tea dust from Hari @ Rs. 20 per kg.
    12 Bought from Rekha Sugars, Trichy 1,200 kg. of sugar @ Rs. 8 per kg.
    18 Bought from Perumal Sweets, Chennai, 40 tins of sweets @ Rs. 200 per tin.
    20 Purchased from Govinda Biscuit Company, Chennai 20 tins of biscuits @ Rs. 400 per tin.

  3. From the following particulars prepare the sales book of Modern Furniture Mart.

    2013, June 5  Sold on credit to Arvind & Co.,
      20 tables @ Rs. 600 per table
      20 chairs @ Rs. 300 per chair
    7 Cash sales to Anand & Co.,
      10 tables @ Rs. 300 per table
      20 chairs @ Rs. 150 per chair
    10 Sold to Baskar & Co., on credit
      10 almirahs @ Rs. 3,000 per almirah
      10 tables @ Rs. 200 per table
    15 Sold old typewriter for Rs.1,000 to Madan on credit
    20 Sold to Gopinatli on credit
      10 tables @ Rs. 1,000 per table
      2 revolving chairs @ Rs. 1,200 per chair
  4. Enter the following transactions in proper subsidiary books.

        Rs.
    2013,
    March1
    Purchased goods from Balaraman 2,000
    2 Sold goods to Senthil 1,000
    3 Goods purchased from Durai 1,000
    5 Sold goods to Saravanan 700
    8 Sold goods to Senthil 500
    10 Purchased goods from Elangovan 600
    14 Purchased goods from Parthiban 300
    20 Sold goods to Sukumar 600
  5. Enter the following transactions in the proper subsidiary books of Mr. Somu.
    2013, Nov. 1 Bought from Gopal 300 bags of Wheat Rs.1,000 per bag less trade discount 10%
    3 Purchased from Madhavan 150 bags of Rice Rs. 900 per bag less trade discount 10%
    5 Returned to Gopal 10 bags of Wheat which were purchased on 1.11.13
    7 Sold to Shiva 50 bags of Rice Rs.1,200 per bag less Trade Discount 5%
    12 Sold to Sharma 25 bags of Wheat Rs.1,300 per bag less Trade Discount 10%
    14 Returned 15 bags of Rice to Madhavan.
    15 Shiva returned 5 bags of rice.
    17 Bought from Rajan 200 bags of Wheat Rs.950 per bag
    24 50 bags of Wheat returned to Rajan.

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