Question No 26 Chapter No 5 – USHA Publication 11 Class

Question No 26 Chapter No 5

Question No 26 Chapter No 5

Goods Given as Charity/ Advertisement

26. Journalese the following transactions in the books of Shaweta :

Jan. 1 Goods donated to Blind School Rs 15,000
Jan. 8 Goods distributed as free samples Rs 8,000
Jan. 12 Goods are withdrawn by the proprietor for personal use Rs 9,500
Jan. 21 Goods donated to poor people on personal account Rs 5,000 and on business account Rs 7,000
Jan. 22 Goods used for constructing building Rs 16,000


The solution of Question No 26 Chapter No 5: –


In the Books of Shaweta
Date Particulars
L.F. Debit Credit
Jan.1 Blind School A/c Dr.   15,000  
  To Purchases A/c       15,000
  (Being goods donated to a blind school.)      
Jan.8 Free Samples A/c Dr.   8,000  
  To Purchases A/c       8,000
  (Being goods distributed as a free sample)      
Jan.12 Drawing A/c Dr.   9,500  
  To Purchases A/c     9,500
  (Being goods are withdrawn by proprietor)      
Jan.21 Drawing A/c Dr.   5,000  
  To Purchases A/c     5,000
  (Being goods are withdrawn by proprietor)      
Jan.21 Donation A/c Dr.   7,000  
  To Purchases A/c     7,000
  (Being donated goods to poor people)      
Jan.22 Building A/c Dr.   11,000  
  To Purchases A/c     11,000
  (Being goods used in constructing the building.)      



How to make Journal Entries in Accounting – Explanation

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Also, Check out the solved question of all Chapters: –

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)



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