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11th Standard English Medium Accountancy Subject Ledger Book Back 5 Mark Questions with Solution Part - II updated Book back Questions

Published on: 13/05/2022

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Questions:

Generic 5

5 x 5 = 25

Bharathi is a sole trader dealing in oil products for the past five years. The books of accounts showed the following balances on 1^st April 2018: Cash in hand Rs. 25,000; Cash at bank Rs. 3,00,000. The following transactions took place for the month of April 2018.

April 1	Goods bought by giving cheque Rs. 30,000
5	Goods sold to Naveen and payment received through NEFT Rs. 40,000
6	Goods sold to Xavier for cash Rs. 20,000
9	Goods sold on credit to Abdul for Rs. 25,000
18	Cash received from Abdul Rs. 10,000

Pass Journal entries for the above transactions and prepare ledger accounts.

Journalise the following transactions and post them to ledger. On May 20, 2018, Ram paid salaries Rs.15,000; Electricity charges Rs. 8,000 and wages Rs. 2,000.

In the books of Ram Journal entries
Date	Particulars	Debit Rs.	Credit Rs.
2018
May 20	Salaries A/c Dr.	15,000
	Electricity charges A/c Dr.	8,000
	Wages A/c Dr.	2,000
	To Cash A/c		25,000
	(Expenses paid)

Pass journal entries for the following transactions and post them in the ledger accounts.

2017 June 1	Basu started business with cash Rs. 50,000
4	Purchased furniture by paying cash for Rs. 6,000
7	Purchased machinery on credit from Harish Rs. 10,000
10	Bought goods for cash Rs 4,000
18	Paid insurance premium Rs 100

Journalise the following transactions and post them to the ledger.

2017 July		Rs.
1	Cash in hand	50,000
5	Goods purchased by cash	30,000
7	Insurance paid	2,500
10	Machinery purchased for cash	9,000
15	Interest received	2,000
18	Goods sold for cash	7,000

Journalise the following transactions in the books of Arun and post them to ledger accounts.

2017 Dec		Rs.
1	Arun started his business with cash	10,000
3	Bought goods for cash	1,500
8	Sold goods to Krishna on credit	4,000
14	Purchased goods from Govind on credit	2,000
25	Received cash from Krishna	3,000
28	Cash paid to Govind	1,000

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Answers Key:

Generic 5

5 x 5 = 25

In the books of Bharathi Journal entries
Date	Particulars	Debit Rs	Credit Rs.
2018
April 1	Purchases A/c Dr.	30,000
	To Bank A/c		30,000
	(Goods purchased and payment made through cheque)
5	Bank A/c Dr.	40,000
	To Sales A/c		40,000
	(Good sold and payment received through NEFT)
6	Cash A/c Dr.	20,000
	To Sales A/c		20,000
	(Goods sold for cash)
9	Abdul A/c Dr.	25,000
	To Sales A/c		25,000
	(Goods sold on credit to Abdul)
18	Cash A/c Dr.	10,000
	To Abdul A/c		10,000
	(Cash received from Abdul)

Dr. Cash account Cr.
Date	Particulars	Rs.	Date	Particulars	Rs.
2018			2018
April 1	To Balance b/d	25,000	April 30	By Balance c/d	55,000
6	To Sales A/c	20,000
18	To Abdul A/c	10,000
		55,000			55,000
May 1	To Balance b/d	55,000

Dr. Bank account Cr.
Date	Particulars	Rs.	Date	Particulars	Rs.
2018			2018
April 1	To Balance b/d	3,00,000	April 1	By Purchases A/c	30,000
5	To Sales A/c	40,000	30	By Balance c/d	3,10,000
		3,40,000			3,40,000
May 1	To Balance b/d	3,10,000

Dr. Purchases account Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2018			2018
April 1	To Bank A/c	30,000	April 30	By Balance c/d	30,000
		30,000			30,000
May 1	To Balance b/d	30,000

Dr. Sales account Cr.
Date	Particulars	Rs.	Date	Particulars	Rs.
2018			2018
April 30	To Balance c/d	85,000	April 5	By Bank A/c	40,000
			6	By Cash A/c	20,000
			9	By Abdul A/c	25,000
		85,000			85,000
			May 1	By Balance b/d	85,000

Dr. Abdul account Cr.
Date	Particulars	Rs.	Date	Particulars	Rs.
2018			2018
April 9	To Sales A/c	25,000	April 18	By Cash A/c	10,000
	To Bank A/c		30	By Balance c/d	15,000
		25,000			25,000
May 1	To Balance b/d	15,000

Dr. Salaries account Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018 May 20	To Cash A/c		15,000

Dr. Electricity charges account Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018 May 20	To Cash A/c		8,000

Dr. Wages account Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018 May 20	To Cash A/c		2,000

Dr. Salaries account Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
				2018 May 20	By Salaries A/c By Electricity charges A/c By Wages A/c		20,000 8,000 2,000

In the books of Basu Journal entries
Date	Particulars		Debit Rs	Cresit Rs
2017 June 1	Cash A/c To Basu's capital A/c (Started business with cash)	Dr.	50,000	50,000
June 4	Furniture s A/c To Cash A/c (Furniture bought for cash)	Dr.	6,000	6,000
June 7	Machinery A/c To Harish A/c (Machinery bought on credit from Harish)	Dr.	10,000	10,000
June 10	Purchase A/c To Cash A/c (Goods bought for cash)	Dr.	4,000	4,000
June 18	Insurance premium A/c To Cash A/c (Insurance premium paid)	Dr.	100	100

Ledger accounts

Dr. Cash account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
2017 June 1	To Basu's capital A/c		50,000	2017 June 4 10 18	By Furniture A/c By Purchases A/c By Insurance premium A/c.		6,000 4,000 100

Dr. Basu's Capital account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
				2017 June 1	By Cash A/c		50,000

Dr. Furniture account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
2017 June 4	To Cash A/c		6,000

Dr. Machinery account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
2017 June 7	To Harish A/c		10,000

Dr. Harish account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
				2017 June 7	By Machinery A/c		10,000

Dr. Purchases account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
2017 June 10	To Cash A/c		4,000

Dr. Insurance premium account Cr.
Date	Particulars	J.F.	Rs	Date	Particulars	J.F.	Rs
2017 June 18	To Cash A/c		100

Journal Entries
Date	Particulars	Debit Rs	Credit Rs
2017 July 1	Cash A/c Dr. To Capital A/c (Cash balance)	50,000	50,000
5	Purchases A/c Dr. To Cash A/c (Cash purchases)	30,000	30,000
7	Insurance A/c Dr. To Cash A/c (Insurance premium paid)	2,500	2,500
10	Machinery A/c Dr. To Cash A/c (Cash purchases)	9,000	9,000
15	Cash A/c Dr. To Interest received A/c (Interest received)	2,000	2,000
18	Cash A/c Dr. To Sales A/c (Cash sales)	7,000	7,000

Dr. Ledger A/c Capital Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 31	To Balance c/d	50,000	2017 July 1	By Cash A/c	50,000
		50,000			50,000
			Aug 1	By Balance b/d	50,000

Dr. Purchases Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 05	to cash A/c	30,000	2017 July 31	By Balance c/d	30,000
		30,000			30,000
2017 Aug 01	To Balance b/d	30,000

Dr. Cash Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 1	To capital A/c	50,000	2017 July 5	By purchases A/c	30,000
15	To Interest received A/c	2,000	7	By Insurance A/c	2,500
18	To Sales A/c	7,000	10	By Machinery A/c	9,000
			31	By Balance c/d	17,500
		59,000			59,000
Aug 1	To Balance b/d	17,500

Dr. Insurance Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 7	To Cash A/c	2,500	2017 July 31	By Balance c/d	2,500
		2,500			2,500
2017 Aug. 1	To Balance b/d	2,500

Dr. Interest received Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 31	To Balance c/d	2,000	2017 July 15	By Cash A/c	2,000
		2,000			2,000
			2017 Aug 1	By Balance b/d	2,000

Dr. Sales Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 July 31	To Balance c/d	7,000	2017 July 18	By Cash A/c	7,000
		7,000			7,000
			2017 Aug.1	By Balance b/d	7,000

In the books of Mr. Arun Journal Entries
Date	Particulars	Debit Rs	Credit Rs
2017 Dec. 1	Cash A/c Dr. To Arun's Capital A/c (Amount invested in business)	10,000	10,000
3	Purchases A/c Dr To Cash A/c (Cash purchases)	1,500	1,500
8	Krishna A/c Dr. To Sales A/c (Credit Sales)	4,000	4,000
14	Purchases A/c Dr. To Govind A/c (Credit purchases)	2,000	2,000
25	Cash A/c Dr. To Krishna A/c (Cash received)	3,000	3,000
28	Govind A/c Dr. To Cash A/c (Cash paid)	1,000	1,000

Dr. Ledger Account Cash Account Cr.
Date	Particulars	Amount Rs	Date	Particulars	Amount Rs
2017 Dec. 1	To Arun's Capital A/c	10,000	2017 Dec. 3	By Purchases A/c	1,500
25	To Krishna A/c	3,000	28	By Govind A/c	1,000
			31	By Balance c/d	10,500
		13,000			13,000
2017 Jan. 1	To Balance b/d	10,500