Question No 28 Chapter No 5 – USHA Publication 11 Class

Question No 28 Chapter No 5

Question No 28 Chapter No 5

Bank Transaction

28. Record the following transactions in the book of Rakhi:

Mar. 1 Cash deposited into bank Rs 40,000
Mar. 4 Personal cash deposited into business bank account Rs 60,000
Mar. 10 Cash is withdrawn from bank for personal use Rs 15,000
Mar. 11 Cash is withdrawn from bank for personal use Rs 9,900
Mar. 14 Cheque issued to Shreya Rs 14,400
Mar. 18 Cheque issued to Balbir Rs 16,000 for Salary
Mar. 19 Received cheque from Amrita Rs 9,100 and deposited into the bank the same day
Mar. 21 Cheque issued to Shreya returned dishonoured 


The solution of Question No 28 Chapter No 5: –


In the Books of Rakhi
Date Particulars
L.F. Debit Credit
Mar.1 Bank A/c Dr.   40,000  
  To Cash A/c       40,000
  (Being cash deposited into the bank.)      
Mar.4 Bank A/c Dr.   60,000  
  To Capital A/c       60,000
  (Being personal cash deposited into the bank )      
Mar.10 Drawings A/c Dr.   15,000  
  To Bank A/c     15,000
  (Being cash withdrawn from bank for personal use)      
Mar.11 Cash A/c Dr.   9,900  
  To Bank A/c     9,900
  (Being cash withdrawn from bank for office use)      
Mar.14 Shreya A/c Dr.   14,400  
  To Bank A/c     14,400
  (Being cheque issued )      
Mar.18 Salary A/c Dr.   16,000  
  To Bank A/c     16,000
  (Being salary paid by cheque)      
Mar.19 Bank A/c Dr.   9,100  
  To Amrita A/c     9,100
  (Being cheque received from Amrita)      
Mar.21 Bank A/c Dr.   14,400  
  To Shreya A/c     14,400
  (Being issued cheque dishonoured)      



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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