Question No 01 Chapter No 10 - USHA Publication 11 Class

Question No 01 Chapter No 10 Opening Entry 1. Bhupinder started business on Feb,1,2019 wither own cash Rs 50,000 , Building Rs 5,50,000, stock of goods Rs 85,000, Furniture Rs 95,000 and a motor van valued at Rs 1,80,000. she also borrowed Rs 70,000 from the bank The solution of Question No 01 Chapter No 10: - In the Books of Bhupinder Date Particulars L.F. Debit Credit 2019 Feb.1 Cash A/c Dr. 50,000 Building A/c Dr. 5,50,000 Stock A/c Dr. 85,000 Fur

Question No 02 Chapter No 10 - USHA Publication 11 Class

Question No 02 Chapter No 10 Opening Entry 2. Sunil purchased running business of Surinder on 20th October, 2017 for Rs 9,00,000 with the following assets and liabilities:stock Rs 3,50,000; Machinery Rs 2,50,000; Bank loan Rs 1,20,000; Creditors Rs 40,000; Debtors Rs 1,10,000; and Furniture Rs 60,000 The solution of Question No 02 Chapter No 10: - In the Books of Sunil Date Particulars L.F. Debit Credit 2019 Oct.20 Stock A/c Dr. 3,50,000 Machinery A/c Dr. 2,50,00

Question No 03 Chapter No 10 - USHA Publication 11 Class

Question No 03 Chapter No 10 Opening Entry 3. Meena purchased running nosiness of Teena on 15th March 2018 for Rs 6,50,000 with the following assets and liabilities:Computer Rs 4,50,000; Printers Rs 1,00,000; Photostat Machine Rs 1,20,000; Creditor for Stationary Rs 55,000; Rent outstanding Rs 35,000; stock of Stationary Rs 90,000 The solution of Question No 03 Chapter No 10: - In the Books of Meena Date Particulars L.F. Debit Credit 2019 Mar.15 Computer A/c Dr. 4,50,000

Question No 04 Chapter No 10 - USHA Publication 11 Class

Question No 04 Chapter No 10 Opening Entry 4. On 1st April 2019, the position o Balveen Traders was as follow Rs Rs Capital 6,00,000 Building 4,00,000 Bank loan 1,75,000 Machinery 2,20,000 Creditors 1,30,000 Furniture 90,000 Salary outstanding 35,000 Debtors 80,000 Stock 1,10,000 Cash 40,000 9,40,000 9,40,000 The solution of Question No 04 Chapter No 10: - In the Books of Meena Date Particulars L.F. Debit Credit 2019 Apr.1 Building A/c

Question No 05 Chapter No 10 - USHA Publication 11 Class

Question No 05 Chapter No 10 Opening Entry 5. From the following trial balance of Bhardwaj Electrical as on 31st March 2017 pass the closing entries: Ledger A/c (Dr)Rs Ledger A/c (Cr)Rs Purchases (net) 2,10,000 Sale 2,7,0000 Carriage inward 4,000 Capital 2,99,000 Excise duty 6,000 Creditors 60,000 Stock (1.4.2016) 32,000 Salaries outstanding 15,000 Machinery 3,00,000 Interest on deposits 1,500 Deprecation on machinery 24,000 Commission received 2,500 Salaries 35,000 Adver

Question No 06 Chapter No 10 - USHA Publication 11 Class

Question No 06 Chapter No 10 Adjustment Entries 6. From the following, information pass the necessary adjustment entries in the journal proper:(a) Prepaid insurance Rs 1,200(b) Commission received in advance Rs 1,500(c) Provide interest on capital Rs 700(d) Interest accrued on investment Rs 400(e) Deprecate furniture Rs 800(f) Provide interest on loan @ 8% on Rs 15,000 The solution of Question No 06 Chapter No 10: - In the Books of Date Particulars L.F. Debit Credit 2019

Question No 07 Chapter No 10 - USHA Publication 11 Class

Question No 07 Chapter No 10 Adjustment Entries 7.Pass the journal entries for the following in the book of Mehak(i) On the request of Mehak, her creditor Khushboo agreed that debt of Rs 8,000 due from the sister Sugandha, be transferred to her account(ii) Mehak withdrew goods worth Rs 4,000 and stationary worth Rs 700 from the office stationery stock for her personal use The solution of Question No 07 Chapter No 10: - In the Books of Date Particulars L.F. Debit Credit 2019

Question No 08 Chapter No 10 - USHA Publication 11 Class

Question No 08 Chapter No 10 Adjustment Entries 8. Pass the journal entries for the following in the book of Sunaina:(i) Purchased machinery for Rs 30,000 from Sehgal stores on credit (ii) Goods worth Rs 7,000 destroyed by fire. Insurance company admitted the claim for Rs 5,000(iii) Sunaina withdrew goods for personal use Rs 1,200(iv) Sold furniture worth Rs 2,500 sold on credit to Kirti for Rs 2,800(v) Bad debts written off during the year Rs 1,000(vi) Stationary purchased on credit from Dalip

Question No 01 Chapter No 10 - USHA Publication 11 Class

Question No 01 Chapter No 10 Opening Entry 1. Bhupinder started business on Feb,1,2019 wither own cash Rs 50,000 , Building Rs 5,50,000, stock of goods Rs 85,000, Furniture Rs 95,000 and a motor van valued at Rs 1,80,000. she also borrowed Rs 70,000 from the bank The solution of Question No 01 Chapter No 10: - In the Books of Bhupinder Date Particulars L.F. Debit Credit 2019 Feb.1 Cash A/c Dr. 50,000 Building A/c Dr. 5,50,000 Stock A/c Dr. 85,000 Fur

Question No 02 Chapter No 10 - USHA Publication 11 Class

Question No 02 Chapter No 10 Opening Entry 2. Sunil purchased running business of Surinder on 20th October, 2017 for Rs 9,00,000 with the following assets and liabilities:stock Rs 3,50,000; Machinery Rs 2,50,000; Bank loan Rs 1,20,000; Creditors Rs 40,000; Debtors Rs 1,10,000; and Furniture Rs 60,000 The solution of Question No 02 Chapter No 10: - In the Books of Sunil Date Particulars L.F. Debit Credit 2019 Oct.20 Stock A/c Dr. 3,50,000 Machinery A/c Dr. 2,50,00

Question No 03 Chapter No 10 - USHA Publication 11 Class

Question No 03 Chapter No 10 Opening Entry 3. Meena purchased running nosiness of Teena on 15th March 2018 for Rs 6,50,000 with the following assets and liabilities:Computer Rs 4,50,000; Printers Rs 1,00,000; Photostat Machine Rs 1,20,000; Creditor for Stationary Rs 55,000; Rent outstanding Rs 35,000; stock of Stationary Rs 90,000 The solution of Question No 03 Chapter No 10: - In the Books of Meena Date Particulars L.F. Debit Credit 2019 Mar.15 Computer A/c Dr. 4,50,000

Question No 04 Chapter No 10 - USHA Publication 11 Class

Question No 04 Chapter No 10 Opening Entry 4. On 1st April 2019, the position o Balveen Traders was as follow Rs Rs Capital 6,00,000 Building 4,00,000 Bank loan 1,75,000 Machinery 2,20,000 Creditors 1,30,000 Furniture 90,000 Salary outstanding 35,000 Debtors 80,000 Stock 1,10,000 Cash 40,000 9,40,000 9,40,000 The solution of Question No 04 Chapter No 10: - In the Books of Meena Date Particulars L.F. Debit Credit 2019 Apr.1 Building A/c

Question No 05 Chapter No 10 - USHA Publication 11 Class

Question No 05 Chapter No 10 Opening Entry 5. From the following trial balance of Bhardwaj Electrical as on 31st March 2017 pass the closing entries: Ledger A/c (Dr)Rs Ledger A/c (Cr)Rs Purchases (net) 2,10,000 Sale 2,7,0000 Carriage inward 4,000 Capital 2,99,000 Excise duty 6,000 Creditors 60,000 Stock (1.4.2016) 32,000 Salaries outstanding 15,000 Machinery 3,00,000 Interest on deposits 1,500 Deprecation on machinery 24,000 Commission received 2,500 Salaries 35,000 Adver

USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 10 -Journal Proper

Solved by Sarbjit Singh (B.Com and M.Com)|Last Updated: 12 July 2026|8 Questions

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Get complete step-by-step solutions for USHA Publication +1 Elements of Book-Keeping - Chapter No. 10 -Journal Proper. Study double-entry system details, practice timed problems, and verify answers directly.

💡 Rules of Journalising (Double Entry System)

Personal Account Rule: Debit the receiver, Credit the giver.
Real Account Rule: Debit what comes in, Credit what goes out.
Nominal Account Rule: Debit all expenses & losses, Credit all incomes & gains.
Format structure: Date, Particulars, Ledger Folio (L.F.), Debit (Dr.) Amount, Credit (Cr.) Amount.

Topics & Questions Solved:

Q1. Question No 01 Chapter No 10 - USHA Publication 1...
Q2. Question No 02 Chapter No 10 - USHA Publication 1...
Q3. Question No 03 Chapter No 10 - USHA Publication 1...
Q4. Question No 04 Chapter No 10 - USHA Publication 1...
Q5. Question No 05 Chapter No 10 - USHA Publication 1...
Q6. Question No 06 Chapter No 10 - USHA Publication 1...

Chapter No. 10 -Journal Proper

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USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 10 -Journal Proper

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💡 Rules of Journalising (Double Entry System)

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USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 10 -Journal Proper

Quick Chapter Summary & Cheat Sheet

💡 Rules of Journalising (Double Entry System)

Topics & Questions Solved:

Table of Contents

Question No 01 Chapter No 10 - USHA Publication 11 Class

The solution of Question No 01 Chapter No 10: -

Question No 02 Chapter No 10 - USHA Publication 11 Class

Question No 03 Chapter No 10 - USHA Publication 11 Class

Question No 04 Chapter No 10 - USHA Publication 11 Class

Question No 05 Chapter No 10 - USHA Publication 11 Class

Question No 06 Chapter No 10 - USHA Publication 11 Class

Question No 07 Chapter No 10 - USHA Publication 11 Class

Question No 08 Chapter No 10 - USHA Publication 11 Class

Sarbjit SinghB.Com and M.Com

Date	Particulars		Debit	Credit
2019
Feb.1	Cash A/c	Dr.	50,000
	Building A/c	Dr.	5,50,000
	Stock A/c	Dr.	85,000
	Furniture A/c	Dr.	95,000
	Motor Van A/c	Dr.	1,80,000
	To Bank Loan A/c			70,000
	To Capital A/c			8,90,000
	(Being opening entry made)