Question No 26 Chapter No 4 – USHA Publication 11 Class

Question No 26 Chapter No 4

Question No 26 Chapter No 4

26. Mention the side and the nature of the account which show the decrease in the following Account

(i) Cash Account (ii) Investment Account
(iii) Commission Account (iv) Commission Received in Advance Account
(v) Purchased Account (vi) Yuvraj Singh (Proprietor)
(vii) Creditor’s Account (viii) Interest Payable Account
(ix) Freight Account (x) Rent Accrued Account (dur not Received)


The solution of Question No 26 Chapter No 4: –


S. No.  Particulars Side of Ledger
Nature of Account
i Cash Account Debit Real Account
ii Investment Account Debit Real Account
iii Commission Account Debit Real Account
iv Commission received in advance Account Credit Personal Account
v Purchased Account Debit Real Account
vi Yuvraj Singh (proprietor ) Credit Personal Account
vii Creditor Account Credit Personal Account
viii Interest payable Account Credit Personal Account
ix Freight Account Credit Nominal Account
x Rent Accrued Account (dur but not received Debit Personal 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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