Question No 25 Chapter No 4 – USHA Publication 11 Class

Question No 25 Chapter No 4

Question No 25 Chapter No 4

25. Mention the side and the nature of the account which show the increase in the following Account

(i) Salaries outstanding Account (ii) Salaries Account 
(iii) Sunanda (Proprietor)(iv) Rent Received Account 
(v) Bank Account (vi) Building Account
(vii) Debtor’s Account(viii) Motor Vehicle Account
(ix) Rent, Prepaid Account(x) Sales Account


The solution of Question No 25 Chapter No 4: –


S. No. ParticularsSide of Ledger
Nature of Account
iSalaries Outstanding AccountCreditPersonal Account
iiSalaries AccountCreditPersonal Account
iiiSunanda (Proprietor)CreditPersonal Account
ivRent Received AccountCreditNominal Account
vBank AccountDebitReal Account
viBuilding AccountDebitReal Account
viiDebtors AccountDebitReal Account
viiiMotor Vehicle AccountDebitReal Account
ixRent Prepaid AccountDebitPersonal Account
xSales AccountCreditNominal Account


What is Accounting Equation | Example

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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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