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11th Accountancy Weekly Test - 4 ( Books of Prime Entry )

MABS Institution

11th Accountancy Weekly Test - 4 ( Books of Prime Entry )-Aug 2020

Time : 1.30 Hours

Part - A

Generic 3 - Answer All Question

What is an Account? Classify the accounts with suitable examples.

Transactions of Sunil for the month of April are given below Journalise them.

2018 January Rs

1 Sumy started business with cash 3,00,000

3 Bought goods for cash 15,000

13 Sold goods to Abisha 4,500

20 Bought goods from Sumy 6,750

24 Received from Abisha 4,500

28 Paid cash to Sumy 6,450

30 Cash Sales for the month 24,000

30 Paid salary to Ram 9,000

30 Goods were returned to Karthick 10,000

Fill in the missing information in the following Journal Entries.

Date Particulars L.F` Debit Rs Credit Rs

i) ................... /c Dr ..............

To .............. A/c ..............

Goods purchased for Cash Rs.20 000)

ii) .................... A/c Dr ....................

.................... A/c ....................

To Vignesh A/c ................

(Received Rs.18,800 from Ramani in full settlement of the due Rs.19,000)

iii) .................... A/c Dr ....................

To .................... A/c 25,000

(Borrowed loan from Kumar)

iv) Cash A/c Dr 4,000

.................. A/c Dr ....................

To Domu A/c ....................

(Domu declared insolvent 40 paise in a rupee received for the due)

v) .................... A/c Dr ....................

To Machinery A/c ....................

(Depreciation on Machinery Rs.4,000)

Write a brief note on accounting equation approach of recording transactions.

State the principles of double entry system of book keeping.

Write the transactions from the Journal Entries.
Cash A/c Dr
To Bad debts recovered A/c

Classify the following items into personal, real and nominal accounts: (a) Freight, (b) Carriage, (c)Ammaiyappan, (d) Drawings, (e)Advertisement, (f) Furniture, (g) Computer, (h) Xerox machines, (i) Repair charges, (j) Saravana stores.

Briefly explain about steps in journalising.

Write the narration with reference to the following journal entries
In the books of shyam journal entries

Date Particulars L.F Debit Rs Credit Rs

2018

April 1 Cash A/c Dr 3,00,000

To Shyam's Capital A/c 3,00,000

(...........................................)

2 Bank A/c Dr 2,70,000

To Cash A/c 2,70,000

(...........................................)

Write the transactions from the Journal Entries.
Drawings A/c Dr
To Purchases

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