Accounts Paper

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Dr.D.Y.

Patil Unitech Society’s


Dr.D.Y.Patil ACS Jr.College, Pimpri, Pune-18
Term End Paper -(2021-22)
Class: XI Time : 2 Hours
Subject:Book-Keeping & Accountancy Marks: 50
Q1.Journalise the following transactions in the books of Vinay General Stores. (10 Marks)
2019
June 1.Started business with cash ₹50,000, Bank ₹1,00,000, Goods worth ₹50,000.
5.Purchased goods from Mohan on credit ₹80,000 at 10% Trade Discount.
9.Sold goods to Urmila ₹ 30,000 at 5% Trade Discount.
12.Paid in to Dena Bank ₹ 40,000.
15.Goods worth ₹5000 distributed as free sample.
22.Paid for Commission ₹5,000 to Anand.
29.Paid for Advertisement ₹ 9,000/
30.Purchased Laptop for ₹20,000 @28% GST and amount paid by NEFT.

Q2. Prepare Cash A/c, Purchases A/c and Capital A/c. and balance the same in the books of Sunil for
August 2019. (8 Marks)
1.Sunil Started business with stock of goods ₹20,000 and Cash ₹1,70,000 out of which ₹50,000
borrowed from his friend Kedar@10 p.a.
5.Placed an order for goods worth ₹7,000 with Mohan for which advance ₹5,500 was paid.
9.Purchased Stationery for office use ₹ 4,500
12.Goods distributed as free samples ₹ 2,000
17.Paid Freight ₹400 on behalf of Mr. Dev.
24.Received Goods from Mohan as per our order dated 5th Feb and settled his account.
27.Bought goods from Shekhar on two months credit for ₹7,000 at 20% Trade Discount with
instructions to send them to Sagar.
28.Sent to Sagar Outward Invoice for goods supplied by Shekhar. at list price less 10% Trade
Discount.

Q3. Prepare two column Cash Book in the books of Priya Traders,from the following transaction for the
year July 2018. (10 Marks)

Date Transaction Amount(₹)


01 Cash in hand 17,500
01 Cash at Bank 5,000
03 Purchased goods for cash 3,000
05 Received cheque from Arun 10,000
08 Sold goods for cash 8,000
10 Arun's cheque deposited into bank
12 Purchased goods and paid by cheque 20,000
15 Paid establishment expenses through bank 1,000
18 Cash Sales 7,000
20 Deposited into bank 10,000
24 Paid General expenses 500
27 Received commission by Cross cheque 6,000
29 Paid Rent 2,000
30 Withdrew cash for personal use 1,200
Q4. From the following information prepare Columnar Petty Cash Book kept on imprest
system in the books of Prisha Books Stall, Beed for 2018 April. (10 Marks)

Date Transaction Amount(₹)


01 Opening petty cash balance 200
02 Received a bearer cheque to make up the imprest amount 1,200
03 Gave a tips to peon 40
04 Purchased stationery 150
05 Paid Taxi Fare 35
06 Purchased Stamp pad 140
07 Paid Cartage 40
08 Paid Bus Fare 30
11 Paid to sweeper 50
13 Purchased a Box of pencils 40
14 Paid Mobile charges 35
15 Gave to Sohan on account 250
19 Paid for Refreshment to staff 150
20 Paid Railway Fare 30
Q5. Prepare proper Subsidiary Books and post them to the ledger from the following
transactions for the month of February 2018. (10 Marks)

Date Transaction Amount(₹)


1 Goods sold to Virat 5,000
4 Purchased goods from Khushboo Traders 2,480
6 Sold goods to Shankar Traders 2,100
7 Virat returned goods 600
8 Returns goods to Khusboo Traders 280
10 Sold goods to Mahesh 3,300
14 Purchased from Kunti Traders 5,200
15 Furniture purchased from Arun 3,200
17 Bought goods from Kunti Traders 4,060
20 Return goods to Kunti Traders 200
22 Return goods from Mahesh 250
24 Purchased goods from Kirti less 10% T.D. 5,700
25 Sold goods to Shri Surya goods less 5% T.D 6,600
26 Sold goods to Prakash Brothers 4,000
28 Return goods to Kirti less 10% T.D 1,000
28 Prakash Brothers returned goods 500
30 Purchased goods from Ram Traders 650

Q6.Draw specimen of a crossed cheque (2 Marks)

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