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Question 2 Chapter 4 - Unimax
2. Classify the following accounts into Real A/c , Personal A/c , Nominal A/c
| (i) Furniture Account | (ii) Sunil ( a supplier ) |
| (iii)Rahul (a customer) | (iv) Outstanding Salaries Account |
| (v) Sales Return Account | (vi) Bank Overdraft Account |
| (vii) Interest on Capital Account | (viii) Interest on Drawings Account |
| (ix) Discount Received Account | (x) Discount Allowed Account |
| (xi) Expense paid in advance | (xii) Depreciation Account |
| (xiii) Bad Debts Account | (xiv) Closing Stock Account |
| (xv) Commission earned but not Received Account | (xvi) Commission received in advance account |
| (i) Furniture Account | = | Real Account |
| (ii) Sunil ( a supplier ) | = | Personal Account |
| (iii)Rahul (a customer) | = | Personal Account |
| (iv) Outstanding Salaries Account | = | Representative Personal Account |
| (v) Sales Return Account | = | Nominal Account |
| (vi) Bank Overdraft Account | = | Personal Account |
| (vii) Interest on Capital Account | = | Nominal Account |
| (viii) Interest on Drawings Account | = | Nominal Account |
| (ix) Discount Received Account | = | Nominal Account |
| (x) Discount Allowed Account | = | Nominal Account |
| (xi) Expense paid in advance | = | Representative Personal Account |
| (xii) Depreciation Account | = | Nominal Account |
| (xiii) Bad Debts Account | = | Nominal Account |
| (xiv) Closing Stock Account | = | Real Account |
| (xv) Commission earned but not Received Account | = | Representative Personal Account |
| (xvi) Commission received in advance account. | = | Representative Personal Account |
This is all about the Question 2 Chapter 4 - Unimax. You can check out the following article to better understand:
Opening Journal Entry – its Rules and Examples
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Opening Journal Entry – its Rules and Examples - In Hindi
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Part-I
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Part-II
Part-III
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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