# Question No 09 Chapter No 5 – USHA Publication 11 Class

Question No 09 Chapter No 5

9. State with reasons whether the following transactions are cash transaction or credit transaction:

 (i) Goods purchased for Rs 35,200. (ii) Goods purchased for cash Rs 45,300. (iii) Cash purchases Rs 10,000. (iv) Goods purchased from Maneka for cash Rs 18,350. (v) Goods purchased from Maneka Rs 31,250. (vi) Goods purchased from Maneka on credit Rs 12,500. (vii) Goods purchased from Maneka Rs 55,000. (viii) Goods purchased on credit Rs 24,000. (ix) Goods purchased from Maneka on account Rs 25,600.

## The solution of Question No 09 Chapter No 5: –

 In the Books of Sushma S.no Particulars L.F. Debit Credit (i) Purchases A/c Dr. 35,250 To Cash A/c 35,250 (Being goods purchases for cash .) (ii) Purchases A/c Dr. 45,300 To Cash A/c 45,300 (Being goods purchases for cash .) (iii) Purchases A/c Dr. 10,000 To Cash A/c 10,000 (Being goods purchases for cash .) (iv) Purchases A/c Dr. 18,350 To Cash A/c 18,350 (Being goods purchases for cash .) (v) Purchases A/c Dr. 31,250 To Maneka A/c 31,250 (Being goods purchases on credit) (vi) Purchases A/c Dr. 24,000 To Maneka A/c 24,000 (Being goods purchases on credit) (vii) Purchases A/c Dr. 55,000 To Maneka A/c 55,000 (Being goods purchases on credit) (viii) Purchases A/c Dr. 24,600 To Creditor A/c 24,600 (Being goods purchases on credit) (ix) Purchases A/c Dr. 25,600 To Maneka A/c 25,600 (Being goods purchases on credit)

How to make Journal Entries in Accounting – Explanation

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## 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)