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Question No 13 Chapter No 7 – USHA Publication 11 Class

Question No 13 Chapter No 7
Q-13 - CH-7 - USHA +1 Book 2020 - Solution

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Question No 13 Chapter No 7

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13. Pass journal entries and prepare only Stationery Account:

2018 Rs
Feb. 1Opening balance of Stationery3,000
Feb. 9Purchased stationery for cash 18,500
Feb. 19Purchased stationery on credit from Bose10,200
Feb. 23Stationery  purchased by cheque8,400
Feb. 28Stock of stationery5,100

The solution of Question No 13 Chapter No 7: –

Journal

DateParticulars
L.F.DebitCredit
2018     
Feb.1No entry    
      
     
     
Feb.9Stationery A/cDr. 18,500 
 To Cash A/c  18,500
 (Being stationery purchased for cash )   
     
Feb.19Stationery A/cDr. 10,200 
 To Bose A/c  10,200
 (Being stationery purchased on credit)   
     
Feb.23Stationery A/cDr. 8,400 
 To Bank A/c  8,400
 (Being stationery purchased by cheque)   
     
Feb.28Profit & loss A/cDr. 35,000 
 To Stationery A/c  35,000
 (Being cost of stationery consumed )   
     

 

Dr.Stationery A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
Feb. 1To balance b/d 3,000Feb. 12By Profit & loss A/c (B.Fg.) 35,000
Feb. 9To Cash A/c 18,500    
Feb. 19To Bose A/c 10,200    
Feb. 23To Bank A/c 8,400Feb. 28By Balance c/d 5.100
   40,100   40,100

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What is Ledger in accounting – explain its Types

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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

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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

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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

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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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