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 | Dr. | 4,00,000 | ||
| Machinery A/c | Dr. | 2,20,000 | |||
| Furniture A/c | Dr. | 90,000 | |||
| Debtors A/c | Dr. | 80,000 | |||
| Stock A/c | Dr. | 1,10,000 | |||
| Cash A/c | Dr. | 40,000 | |||
| To Bank loan A/c | 1,75,000 | ||||
| To Creditors A/c | 1,30,000 | ||||
| To Salary outstanding A/c | 1,75,000 | ||||
| To Capital A/c | 6,00,000 | ||||
| (Being opening entry made) | |||||
Journal Proper | Subsidiary Books | Examples
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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
Chapter No. 2 – Theory Base of Accounting
Chapter No. 3 – Origin of Transactions
Chapter No. 4 – Vouchers and transactions
Chapter No. 6 – Accounting for Goods and Services Tax(GST)
Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
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Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
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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