Question No 34 Chapter No 5 – USHA Publication 11 Class

Question No 34 Chapter No 5

Question No 34 Chapter No 5

Free Accounting book Solution - Class 11 and Class 12

34. Journalise the following transactions in the book of Rajdeep :

Apr. 1 Started business with cash Rs 30,000 and bank balance Rs 50,000
Apr. 2 Purchases furniture for cash Rs 7,000 and on  credit Rs 9,000 from Barkha
Apr.4 Paid wages and rent Rs 3,500 and Rs 2,000 respectively
Apr. 7 Purchases machinery for Rs 10,000 from Nitin and gave him a cheque of half the amount
Apr. 10 Purchased goods from Sawan for Rs 10,000 for cash and 15,000 on credit
Apr. 14 Good most by the fire Rs 2,000. the insurance company paid the claim
Apr. 22 Depreciation furniture and machinery by Rs 1,000 and Rs 1,500 respectively
Apr. 24 Paid carriage on purchases Rs 500 and on sale Rs 800
Apr. 28 Paid for stationary Rs 200, godown rent Rs 1,000 and staff salaries Rs 12,500
Apr. 30 Withdrew from a bank for personal use Rs 2,500 and office use Rs 3,500


The solution of Question No 34 Chapter No 5: –


In the Books of Rajdeep
Date Particulars
L.F. Debit Credit
Apr.1 Cash A/c Dr.   30,000  
  Bank A/c Dr.   50,000  
  To Capital A/c       80,000
  (Being business started with cash and bank)      
Apr.2 Furniture A/c Dr.   16,000  
  To Cash A/c       7,000
  To Barkha A/c       9,000
  (Being goods purchased on cash and credit from Barkha.)      
Apr.4 Wages A/c Dr.   3,500  
  Rent A/c Dr.   2,000  
  To Cash A/c     5,500
  (Being paid cash for wages and rent )      
Apr.4 Ashok A/c Dr.   10,000  
  To Cash A/c     9,700
  To Discount received A/c     300
  (Being cash paid to Ashok )      
Apr.7 Machinery A/c Dr.   10,000  
  ToBank  A/c     5,000
  To Nitin A/c     5,000
  (Being purchases machinery half payment made in cash )      
Apr.10 Purchases A/c Dr.   25,000  
  To Cash A/c     10,000
  To Sawan A/c     15,000
  (Being goods purchased on cash and credit from Sawan.)      
Apr.14 Loss by fire A/c Dr.   2,000  
  To Purchases A/c     2,000
  (Being goods destroyed by fire)      
Apr.14 Insurance Company A/c Dr.   2,000  
  To Loss by fire A/c     2,000
  (Being insurance company paid the claim)      
Apr.22 Depreciation A/c Dr.   2,500  
  To Furniture A/c     1,000
  To Machinery A/c     1,500
  (Being paid carriage for purchases and sales.)      
Apr.24 Carriage A/c Dr.   1,300  
  To Cash A/c     1,300
  (Being paid carriage for purchases and sales.)      
Apr.28 Cash A/c Dr.   13,700  
  To Stationary A/c     200
  To Godown rent A/c     1,000
  To Staff Salaries A/c     12,500
  (Being cash paid for stationary; godown and staff salaries .)      
Apr.30 Drawing A/c Dr.   2,500  
  Cash A/c Dr.   3,500  
  To Bank A/c     6,000
  (Being cash withdrawn from bank for personal use and for office use)      



How to make Journal Entries in Accounting – Explanation

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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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