Question No 08 Chapter No 10 – USHA Publication 11 Class

Question No 08 Chapter No 10

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 Rs 700


The solution of Question No 08 Chapter No 10: –


In the Books of 
Date Particulars
L.F. Debit Credit
(i) Machinery A/c Dr.   30,000  
  To Sehgal Stores A/c       30,000
  (Being purchases of machinery on credit )      
(ii) Insurance company A/c Dr.   5,000  
  Loss by fire A/c Dr.   2,000  
  To Purchases A/c       7,000
  (Being goods destroyed by fire admitted by an insurance company)        
(iii) Drawing A/c Dr.   1,200  
  To Purchases A/c       1,200
  (Being goods are withdrawn for personal use)        
(iv) Kirti A/c Dr.   2,800  
  To Furniture A/c       2,500
  To Profit on sale of Furniture A/c       300
  (Being interest on investment accrued)        
(v) Bad debts A/c Dr.   1,000  
  To Debtors A/c       1,000
  (Being debtor has written off)        
(vi) Stationery A/c Dr.   700  
  To Delip A/c     700
  (Being stationery purchased on credit )      


Journal Proper | Subsidiary Books | Examples

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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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