Question No 02 Chapter No 5

Question No 02 Chapter No 5

2. Under what heading would you classify the following account into Real A/c, Personal A/c and Nominal A/c

(i)Building Account(viii)Horses and carts account
(ii) Bill Receivable Account(ix)Discount allowed Account
(iii) Outstanding salary Account(x)Prepaid tax Account
(iv) Sales return Account(xi) Depreciation Account
(v)Loan from Bank Account(xii)Bad Debts Account
(vi) Bank Overdraft Account(xiii) Closing Stock Account
(vii)Interest on capital Account (xiv)Rent Payable Account



The solution of Question No 02 Chapter No 5: –


Real AccountPersonal Account
Nominal Account
(i) Building Account(iii) Outstanding Salary A/c(iv) Sale return A/c
(ii) Machinery Account(v) Loan from bank A/c(vii) Interest on capital A/c
(viii) Horses And Carts Account(vi) Bank overdraft A/c(ix) Discount allowed A/c
(xiii) Closing Stock A/c(x) Prepaid tax A/c(xi) Deprecation A/c
 (xiv) Rent payable A/c(xii) Bad Debts A/c


How to make Journal Entries in Accounting – Explanation

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Also, Check out the solved question of all Chapters: –

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

Chapter No. 14 – Provisions and Reserves 

Chapter No. 15 – Bills of Exchange

Chapter No. 16 – Rectification of Errors 

Chapter No. 17 – Financial Statements – (Without Adjustments)

Chapter No. 18 – Financial Statements – (With Adjustments)



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