Question 1

Question No 01 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 01 Chapter No 5
1. State the following Ledger Account under:(a) Real Account (b) Personal Account (c ) Nominal Account

(i)
Furniture Account
(viii)
Salary Payable Account

(ii) 
Furniture Repair Account
(ix)
Tata and Co. Account

(iii) 
Bank Account
(x)
Printing and Stationery Account

(iv) 
Capital Account
(xi) 
Depreciation Account

(v)
Drawing Account
(xii)
Machinery Account

(vi) 
Charity Account
(xiii) 
State Bank of India Account

(vii)
Bank Commission Account
(xiv)
R

Question 2

Question No 02 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 02 Chapter No 5
2. Under what heading would you classify the following account into Real A/c, Personal A/c and Nominal A/c

(i)
Building Account
(viii)
Horses and carts account

(ii) 
Bill Receivable Account
(ix)
Discount allowed Account

(iii) 
Outstanding salary Account
(x)
Prepaid tax Account

(iv) 
Sales return Account
(xi) 
Depreciation Account

(v)
Loan from Bank Account
(xii)
Bad Debts Account

(vi) 
Bank Overdraft Account
(xiii) 
Closing Stock Account

(vii)
Interest

Question 3

Question No 03 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 03 Chapter No 5
3. From the following transaction of S.K. Trading Co., find out the accounts to be debited or credited by American Approach:

(i)
Bought goods for cash Rs 10,000

(ii) 
Cash Sale Rs 5,000

(iii) 
Cash deposited into bank Rs 4,500

(iv) 
Paid charity expresses Rs 100

(v)
Purchased furniture wroth Rs 2,000

(vi) 
Goods sale to Ram for Rs 1,000 on credit.

(vii)
Cash received from Ram Rs 500

(viii)
Received interest on bank deposit Rs 500

(ix)
Paid salaries

Question 4

Question No 04 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 04 Chapter No 5
4. From the following transaction of Mr. Karim., determine the account to be debited and credited by English Approach:

(i)
Business commenced with cash Rs 50,000 & furniture wroth Rs 10,000

(ii) 
Bought goods from Ram for cash Rs 10,000

(iii) 
Bought further goods from Kasim for Rs 6,000

(iv) 
Paid rent Rs 6,000

(v)
Cash deposited into Bank Rs 20,000

(vi) 
Salary paid into cheque Rs 2,000

(vii)
Cash sales to Rahim Ras 16,000

(viii)
Sale to Rahim

Question 5

Question No 05 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 05 Chapter No 5
5. Record the following transactions in the book of C.K Prahalad:

2015

Apr-01
Prahalad commenced business with cash Rs 2,40,000

Apr-04
Cash withdraw from the business for personal use Rs 18,500

Apr-10
Additional capital introduced in the business Rs 24,800

Apr-15
Life insurance premium paid RS 11,000

Apr-20
Personal car introduced in the business Rs 4,50,000

The solution of Question No 05 Chapter No 5: -
In the Books of C.K. Prahalad

Date  
Parti

Question 6

Question No 06 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 06 Chapter No 5
6. Journalese the following transaction in the book of Vijay Govindrajan:

2014

May-01
Vijay commenced business with cash Rs 1,50,000

May-04
Paid marriage expenses of proprietor’s daughter from business Rs 41,000

May-12
Life insurance premium paid on the life of proprietor's wife RS 12,000

May-14
Rent of the residence of the proprietor paid from his own pocket RS 16,000

May-18
Personal cash paid to purchase machinery for the business Rs 74,000

The so

Question 7

Question No 07 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 07 Chapter No 5
7. Journalese the following transaction in the book of Reveena:

2015

Feb. 1
Ravi commenced business with cash Rs 2,50,000

Feb. 3
Cash is withdrawn by the proprietor for personal use RS 30,000

Feb. 7
Additional capital introduced in the business Rs 80,000

Feb. 9
Personal car introduced in the business Rs 3,00,000

Feb. 11
Life insurance premium paid Rs 9,000

Feb. 13
Goods are withdrawn by the proprietor for personal use RS 7,000

Feb. 17
Books for pro

Question 8

Question No 08 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 08 Chapter No 5
8. Journalese the following transaction in the book of Sushma:

2015

Mar. 1
Sushma started the business with bank balance Rs 4,00,000

Mar. 4
Paid for holiday trip of Sushma’s family from the bank RS 95,000

Mar. 6
Income tax paid by cheque Rs 19,000

Mar. 10
Further cash introduced by proprietor into the business Rs 55,000

Mar. 14
Rent of the residence of the proprietor paid from his own pocket Rs 14,500

Mar. 18
Personal cash paid for the purchase of fu

Question 9

Question No 09 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 09 Chapter No 5
9. State with reasons whether the following transactions are cash transaction or credit transaction:

(i)
Goods purchased for Rs 35,200.

(ii)
Goods purchased for cash Rs 45,300.

(iii)
Cash purchases Rs 10,000.

(iv)
Goods purchased from Maneka for cash Rs 18,350.

(v)
Goods purchased from Maneka Rs 31,250.

(vi)
Goods purchased from Maneka on credit Rs 12,500.

(vii)
Goods purchased from Maneka Rs 55,000.

(viii) 
Goods purchased on credit Rs 24,000.

(ix

Question 10

Question No 10 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 5
10. Journalese the following transaction in the books of Gangan Narang:

Apr. 1
Started business with cash RS 40,000

Apr. 4 
Purchased goods for cash Rs 6,200

Apr. 7
Purchased goods from Gurpreet on credit Rs 3,800

Apr. 8
Sold goods for cash Rs 5,500

Apr. 9
Sold goods on credit to Harpreet Rs 3,200

Apr.12
Purchased goods for Rs 9,000

Apr. 16
Purchased goods from Jai Bhagwan Rs 4,500

Apr. 21
Purchased goods on credit Rs 4,200

The solution of Quest

Question 11

Question No 11 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 5
11. Journalese the following transactions in the books of Bajaj:

Mar. 1
Commenced business with cash Rs 1,00,000

Mar. 4 
Purchased goods for cash Rs 85,000

Mar. 7
Sold goods for cash Rs 12,000

Mar. 12
Sold goods on credit to Ambani Rs 16,000

Mar. 20
Sold goods Rs 9,000

Mar.22
Sold goods on credit Rs 14,400

Mar. 24
Cash sale Rs 7,700

The solution of Question No 11 Chapter No 5: -
 
In the Books of Sushma

Date
Particulars
L.F.
Debit
Credit

Mar.

Question 12

Question No 12 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 5
12.Journalise the following transaction in the book of Ram Dass & Sons :

2014
 
RS

Jan. 1
Cash purchases
10,000

Jan. 2 
Goods purchased from Sham & sons on credit
8,000

Jan. 2
Cash sale
6,000

Jan. 3
Salary paid 
2,000

Jan. 4
Rent received
1,000

Jan.5
Machinery purchased for cash 
50,000

Jan. 6
Furniture purchased from S.K Trading Co. on credit
8,500

Jan.8
Cash paid to sham and Sons
8,000

Jan.9 
Goods sold on credit to Rahul
10,000

Th

Question 13

Question No 13 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 5
13. Record the following transaction in the journal of Keshubhai :

2019

Feb. 1
Paid Rs 30,000 to Narender Kumar on account

Feb. 2 
Paid Rs 20,000 to shivraj for rent

Feb. 21
Received Rs 11,000 from Nidhi on account

Feb. 23
Received Rs 22,000 for Meenu as Commission

The solution of Question No 13 Chapter No 5: -
In the Books of Keshubhai

Date
Particulars
L.F.
Debit
Credit

2019

Feb.1
Narinder Kumar A/c
Dr.
 
30,000

To Cash A/c

Question 14

Question No 14 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 5
14. Journalese the following transaction in the journal of Ashish :

2017

Mar. 1
Ashish started the business with cash Rs 1,00,000

Mar. 3
Rent of the residence of a proprietor paid Rs 10,000

Mar. 5
Paid Rs 6,000 to Yogender for commission

Mar. 9
Received Rs 12,000 from Arvind on account

Mar. 11
Received  Rs 7,000 from Kiran for interest

Mar. 13
Additional capital introduced in the business Rs 50,000

Mar. 19
Withdrew cash Rs 11,000 from the business

Question 15

Question No 15 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 5
15. Journalese the following transaction in the book of Modi :

2019

Jan. 1
Modi started the business with Rs 2,00,000

Jan. 5
Purchased goods worth Rs 30,000 at the trade discount of 5%

Jan. 6
Purchased goods worth Rs 40,000 at cash discount 6%

Jan. 7
Sold goods worth Rs 35,000 to Hooda at trade discount 2%

Jan. 8
Sold goods worth Rs 25,000 to Nitish at cash discount 4%, the cheque was received on the spot

Jan. 12
5Goods of the selling price of Rs 20,

Question 16

Question No 16 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 5
16. Enter the following transaction in the books of Mulayam Singh:

2018

Mar. 1
Received Rs 1,900 from Mayawati and allowed Rs 100

Mar. 2
Paid Rs 2,400 to Mishra and availed a discount of Rs 100

Mar. 8
Received Rs 3,950 from Amar Singh in full settlement of his account of Rs 4,000

Mar. 9
Paid Rs 4,390 to Akhilesh by cheque in full settlement of Rs 4,500

Mar. 15
Suresh Yadav, who owed Rs 5,000, paid the amount by bank draft in full settlement of his acco

Question 17

Question No 17 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 5
17. Journalese the following transaction in the book of  Parsha:

2019

May. 1
Sri Shant owed Rs 40,000 is declared insolvent. Only 70pasie in a rupee could be recovered as dividend from his estate

May. 10
Avadh Bihari who owed Rs 25,000 is declared insolvent. Nothing could be recovered from his estate

May. 14
Atal Bihari whose account was written as bad five years ago paid Rs 14,000

May. 18
Received the first instalment of Rs 35,000 from Shabana who is de

Question 18

Question No 18 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 5
18. Record the following transaction in the book of Aarti:

2018

Mar. 1
Pooja who owed Rs 60,000 is declared insolvent. First and final composition of 80% is recovered from her

Mar. 8
Received RS 56,000 from Sneh on her insolvency, being 80% of the amount due.

Mar. 15
Recovered Rs 19,900 from Akansha whose account of Rs 24,800 was written off as bad in the past.

Mar. 21
Deep Shikha who owed RS 45,000is declared insolvent. The first instalment of 40% recov

Question 19

Question No 19 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 5
19. Journalese the following transactions in the book of Suhasi :

2019

Feb. 1
Purchased goods from Karuna Rs 25,000

Feb. 4
Purchased one table Rs 10,000, 6 office chair of Rs 1,500 each and one revolving chair Rs 8,000

Feb. 10
Purchased 200 shares of Canara bank at the rate of Rs 390 per share

Feb. 14
Purchased one calculator Rs 1,000, one printer Rs 12,000 and one-note counting machine Rs 45,000

Feb. 17
Purchased one Godrej almirah Rs 14,000 and cash

Question 20

Question No 20 Chapter No 5 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 5
20. Journalese the following transaction in the book of Lal Krishan:

2018

Apr. 1
Purchased goods for Rs 18,000, carriage on purchase Rs 100

Apr. 2
Purchased machinery for Rs 14,500, freight on purchase Rs 500

Apr. 7
Goods sold Rs 12,000, selling commission paid Rs 600

Apr. 8
Furniture costing Rs 15,000 sold for Rs 18,000, brokerage on sale Rs 1,000

Apr. 9
A business vehicle coating Rs 35,000 was sold for Rs 30,000, selling commission paid Rs 900

T

Real Account	Personal Account	Nominal Account
(i) Machinery Account	(iii) Bank Account	(ii) Furniture Repair Account
(xii) Furniture Account	(iv) Capital Account	(vi) Charity Account
	(v) Drawing Account	(vii) Bank Commission Account
	(viii) Salary Payable Account	(x) Printing and Stationery A/c
	(ix) Tata and Co. A/c	(xi) Depreciation A/c
	(xiv) Ram and Sons Co.
	State Bank Of India A/C

(i)	Furniture Account	(viii)	Salary Payable Account
(ii)	Furniture Repair Account	(ix)	Tata and Co. Account
(iii)	Bank Account	(x)	Printing and Stationery Account
(iv)	Capital Account	(xi)	Depreciation Account
(v)	Drawing Account	(xii)	Machinery Account
(vi)	Charity Account	(xiii)	State Bank of India Account
(vii)	Bank Commission Account	(xiv)	Ram and Sons Co.

USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 5 - Journal

Quick Chapter Summary & Cheat Sheet

💡 Rules of Journalising (Double Entry System)

Topics & Questions Solved:

Question No 01 Chapter No 5 - USHA Publication 11 Class

The solution of Question No 01 Chapter No 5: -

Usha Publication - Elements of Book-Keeping PSEB (Class 11) - Solution

Question No 02 Chapter No 5 - USHA Publication 11 Class

Question No 03 Chapter No 5 - USHA Publication 11 Class

Question No 04 Chapter No 5 - USHA Publication 11 Class

Question No 05 Chapter No 5 - USHA Publication 11 Class

Question No 06 Chapter No 5 - USHA Publication 11 Class

Question No 07 Chapter No 5 - USHA Publication 11 Class

Question No 08 Chapter No 5 - USHA Publication 11 Class

Question No 09 Chapter No 5 - USHA Publication 11 Class

Question No 10 Chapter No 5 - USHA Publication 11 Class

Question No 11 Chapter No 5 - USHA Publication 11 Class

Question No 12 Chapter No 5 - USHA Publication 11 Class

Question No 13 Chapter No 5 - USHA Publication 11 Class

Question No 14 Chapter No 5 - USHA Publication 11 Class

Question No 15 Chapter No 5 - USHA Publication 11 Class

Question No 16 Chapter No 5 - USHA Publication 11 Class

Question No 17 Chapter No 5 - USHA Publication 11 Class

Question No 18 Chapter No 5 - USHA Publication 11 Class

Question No 19 Chapter No 5 - USHA Publication 11 Class

Question No 20 Chapter No 5 - USHA Publication 11 Class

Question No 21 Chapter No 5 - USHA Publication 11 Class

Question No 22 Chapter No 5 - USHA Publication 11 Class

Question No 23 Chapter No 5 - USHA Publication 11 Class

Question No 24 Chapter No 5 - USHA Publication 11 Class

Question No 25 Chapter No 5 - USHA Publication 11 Class

Question No 26 Chapter No 5 - USHA Publication 11 Class

Question No 27 Chapter No 5 - USHA Publication 11 Class

Question No 28 Chapter No 5 - USHA Publication 11 Class

Question No 29 Chapter No 5 - USHA Publication 11 Class

Question No 30 Chapter No 5 - USHA Publication 11 Class

Question No 31 Chapter No 5 - USHA Publication 11 Class

Question No 32 Chapter No 5 - USHA Publication 11 Class

Question No 33 Chapter No 5 - USHA Publication 11 Class

Question No 34 Chapter No 5 - USHA Publication 11 Class

Question No 35 Chapter No 5 - USHA Publication 11 Class

Question No 36 Chapter No 5 - USHA Publication 11 Class

Question No 37 Chapter No 5 - USHA Publication 11 Class

Question No 38 Chapter No 5 - USHA Publication 11 Class

Question No 39 Chapter No 5 - USHA Publication 11 Class

Question No 40 Chapter No 5 - USHA Publication 11 Class

Question No 41 Chapter No 5 - USHA Publication 11 Class

Question No 42 Chapter No 5 - USHA Publication 11 Class

Sarbjit SinghB.Com and M.Com