# Question No 19 Chapter No 5 – USHA Publication 11 Class

Q-19 - CH-5 - USHA +1 Book 2020 - Solution-

Question No 19 Chapter No 5

19. Journalese the following transactions in the book of Suhasi :

 2019 Feb. 1 Purchased goods from Karuna Rs 25,000 Feb. 4 Purchased one table Rs 10,000, 6 office chair of Rs 1,500 each and one revolving chair Rs 8,000 Feb. 10 Purchased 200 shares of Canara bank at the rate of Rs 390 per share Feb. 14 Purchased one calculator Rs 1,000, one printer Rs 12,000 and one-note counting machine Rs 45,000 Feb. 17 Purchased one Godrej almirah Rs 14,000 and cash box Rs 6,000 Feb. 19 Sold machinery wroth Rs 18,000 at book value counting Feb. 24 Sold 100 share to Tata Chemicals @ Rs 750 per share Feb. 25 Sold old Furniture wroth Rs 9,000 to Manoj without any profit or loss

### The solution of Question No 19 Chapter No 5: –

 In the Books of Suhasi Date Particulars L.F. Debit Credit 2019 Feb.1 Purchases A/c Dr. 25,000 To Karuna A/c 25,000 (Being bought goods from Karuna.) Feb.4 Furniture A/c Dr. 27,000 To Cash A/c 27,000 (Being bought table, office chair and revolving chair .) Feb.10 Investment A/c Dr. 78,000 To Cash A/c 78,000 (Being bought share of Canara Bank) Feb.14 Fixtures A/c Dr. 58,000 To Cash A/c 58,000 (Being bought a calculate , printer and note counting machine) Feb.17 Fixtures A/c Dr. 20,000 To Cash A/c 20,000 (Being bought almirah and cash box.) Feb.19 Cash A/c Dr. 18,000 To Machinery A/c 18,000 (Being Sold machinery.) Feb.24 Cash A/c Dr. 75,000 To Investment A/c 75,000 (Being Sold 100 Shares .) Feb.25 Manoj A/c Dr. 9,000 To Furniture A/c 9,000 (Being Sold furniture to Manoj.)

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)

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