1

Date Accounts Involved Types Of Increase/Decrease Dr./Cr. Amount

Account
1st July 2007 Bank A/c Real A/c Increase Dr. 15000
Capital A/c Personal A/c Increase Cr. 15000
2nd July 2007 Office Furniture A/c Real A/c Increase Dr. 1200
Bank A/c Real A/c Decrease Cr. 1200

RESOURCES = SOURCES
RESOURCES = EXTERNAL SORCES + INTERNAL SOURCES

ASSETS = LIABILITIES + EQUITY

LEFT HAND SIDE = RIGHT HAND SIDE
Dr. = Cr.
Assets are on the debit side (Dr. / left hand side) so increase in them is
Dr. and decrease in them is Cr.
Equity and Liabilities are on the credit side (Cr. / right hand side) so
increase in them is Cr. and decrease in them is Dr.
Any item that increases Equity (Profit and Revenue/Income/Sales) are
Cr. in nature so
 Increase in Revenue/Sales/Profit is Cr.
 Decrease in Revenue/Sales/Profit is Dr.

Any item that decreases Equity (Expenses and Drawings) are Dr. in
nature so
 Increase in Expenses/Drawings is Dr.
 Decrease in Expenses/Drawings is Cr.
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Heads of Accounts Element Type Increase Decrease

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Heads of Accounts Element Type Increase Decrease

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Heads of Accounts Element Type Increase Decrease

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Heads of Accounts Element Type Increase Decrease

Accrued Expenses

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Question #01:
What is meant by Chart of Accounts? Explain the purpose of creating a chart of accounts.

Question #02:
Complete the columns to show the effects of the following transactions:

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Question #03:

Question #04:

Pass Journal Entries

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Question #05:
Pass Journal Entries

Question #06:
Pass Journal Entries

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Question #07:
Pass Journal Entries

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Question #08:
Pass Journal Entries

Question #09:
Pass Journal Entries

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Question #10:
Pass Journal Entries

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Question #11:
Pass Journal Entries

Question #12:
Pass Journal Entries

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Question #13:
Pass Journal Entries

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Question #14:
Pass Journal Entries

Question #14:
Pass Journal Entries
Mr. Sabor carries on business as a stationary dealer under the name of Creative stores.
a) Cash Sales
b) Sales to S.P Stores on credit
c) Purchases Sarees from Gohar Sons
d) Paid rent to Landlord where Sabor resides, from his personal bank a/c
e) Used Stationery for domestic Purposes
f) Stationery given from shop to I.P. stores from whom utensils taken for home
g) Paid stock Insurance Premium by cheque
h) Wife’s life Insurance Premium Rs. 200/- paid to L I C. from Creative stores
i) Sent Cash to Bank
j) Exchanged old domestic furniture for new furniture for shop
k) Borrowed Rs. 10,000 from Mrs. Sabor @ 9% p.a. for shop.
l) Withdrawn from shop for domestic use Rs. 200.
m) Paid salaries of domestic servant from shop.
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Question #14:
Pass Journal Entries
Munawer carries on business as a cloth dealer.
a) He purchases a perambulator for his son.
b) He employs a typist for official correspondence at pay Rs. 450 P.M.
c) He buys a showcase for Rs. 350.
d) He sells old domestic furniture for Rs. 300.
e) He purchases cloth Rs. 15,000.
f) He buys a Cash Register Machine for Rs. 15,000.
g) He purchases domestic utensils for Rs. 200 for which he gives clothe from the shop.
h) He takes cloth Rs. 25 for use at home.
i) He pays salary to his domestic servant, Rs. 50 from private funds.
j) He takes a loan of Rs. 10,000 from a friend for the marriage of his daughter.

Question #15:
State whether the following accounts are Real, Personal or Nominal:
a) Capital account b) Drawings account c) Bad debt account d)
Debtors account e) Stock account f) Cash account g) Goods
account h) Purchase account i) Sales account j) Interest
account k) Salary outstanding account l) Discount
account m) Loss by fire account n) Printing and
stationery account o) Bank of Pak.account p) Mr. Balil account
q) ABC partnership firm account r) Building account
s) Investment account
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Question #16:
Classify the following accounts into Personal, Real and Nominal.

a) Cash Account k) Dividend Account b) Wages

Account l) Land Account c) Building Account
m) Goodwill Account d) Bahawalpura Co.
Account n) Patent Account e) East Punjab Club Account
o) Bad Debts Account f) Rent Account
p) Bank Account g) Capital Account
q) Discount Allowed Account h) Drawings Account
r) Interest Received Account i) Interest Account
s) Discount Received Account j) Trade Mark Account
t) Salary Payable k) Bills Receivable

Question #17:
Pass Journal Entries
a) Paid Rs. 650/- to Javed
b) Received Rs. 550/- from Ramzan
c) Paid Rs. 350/- toward interest
d) Received Rs. 990/- on account of commission
e) Bought goods worth Rs. 1,600/- for cash
f) Bought goods worth Rs. 1,650/- on credit from Sarmad
g) Sold goods worth Rs. 1,700/- on credit to Naheed
h) Paid loading charges Rs. 10
i) Received Rs. 10,000 as loan from Mr. Saba
j) Paid for office cleaning Rs. 60

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Question #17:

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Pass Journal Entries

Journalize the transactions given below in the books of Kohli. 2016 April:
1. Kohli starts business with Rs. 25,000. Kohli opens account with bank and deposits Rs. 18,000.
2. Kohli purchases furniture, Rs.850 and typewriter, Rs.1500. Payment made by cheque.
3. Goods purchased from M/s. Rao and Murty on credit, Rs. 5,600.
4. Goods purchased from M/s. Khan & Singh for cash, Rs. 1,100.
5. Goods sold on credit to M/s Mohan Lal & Co. Rs. 1500/-
6. Goods sold on credit to M/s Basu & Co., Rs. 2,800/-
7. Paid for office stationery, Rs. 250/-
8. Paid rent for April, Rs. 200/-
9. Installed neon sign at a cost of Rs. 1,000.
10. Received cash from M/s. Mohanlal & Co., Rs. 1470; allowed them discount, Rs. 30.
11. Issued cheque for Rs. 5,500 in full settlement (i.e. nothing more is due them) to M/s Rao & Murty.

12. Deposited Rs. 1,200 in bank.

13. Received bill for two table fans, Rs. 300, from M/s Electrician Bros.
14. One electric fan stolen.
15. Paid insurance premium, Rs. 450, by cheque.
16. Insurance Premium Rs. 200/- paid to L I C.

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Question #17:
Pass Journal Entries
Pearey Lal was carrying on business as a stationery merchant. On 1st January, 2016 his assets and liabilities
were as under:
Assets: Furniture and Fixtures Rs. 2,400; Stock of Stationery Rs. 35,600; Cash at Bank Rs. 3,500; Cash in
Hand Rs. 400; due from Bimal Rs.1,600; Due from Kewal Rs. 800.
Liabilities: Due to Landlord (Decembers rent), Rs. 150; Due to Sharma Bros. Rs. 1,400: Due to Gupta Sons,
Rs. 550.
1) Calculate Equity on 1st January,2016
2) Prepare Journal.

17 Incurred advertising, Rs. 250; paid cash Rs. 100 and stationery given for balance.
20 Exchanged old furniture for new; price of new furniture Rs. 600; value of old furniture Rs. 200 (cost Rs.
350); balance paid in cash.
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22 Bimal declared insolvent; 40% received against amount due from him. Sent cheque to Sharma Bros.
Rs.1400/-.
23 Kewal claims Rs. 50 as special allowance because of defect in goods: allowance agreed to.
25 Borrowed Rs. 10,000 from Mrs. Pearey Lal @ 9% p.a. Money put in Bank. Installed a small printing
machine at a cost of Rs.9,500; paid by cheque. Repairs to furniture Rs. 100.
28 Cash sales Rs. 400. Paid Income Tax Rs. 100.
30 Withdrawn for domestic use Rs. 200. Amount drawn from bank for office use Rs.600/-.
31 Paid salaries, Rs.250. Amount due to Landlord as rent for January Rs.150.

Question #18:
Pass Journal Entries
Received from D & Co. Rs. 1,350 in full settlement of Rs. 1,400
Received for cash sales Rs. 1250
Paid to Rajesh & Co. Rs. 775 in full settlement of his account for Rs. 800
Purchased office furniture Rs. 670
Paid for postal stamps Rs. 25
Paid for office rent Rs.125
Used office cash for meeting personal expenses Rs.150
Sold goods on credit to Mr. Faithful Rs. 1700
Paid to Rajnikant Rs. 670 in full settlement of his account for Rs. 700

Question #19:
Pass Journal Entries
Received from Dinanath cash Rs. 750 and a cheque of Rs. 860 in full settlement of Rs. 1650
Paid for office rent by cheque Rs. 500.00
Paid for wages in cash Rs. 250.00
Sold goods for cash Rs. 1500 and received half the amount in cash and half by cheque which is deposited in
the bank
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Bank pass book states that the bank has collected interest on investment Rs.660.00

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Cheque received from Dinanath paid into bank

Drew for personal use cash Rs. 250 and a cheque of Rs. 375
Made cash purchase and paid by cheque Rs. 1595
Paid Dinesh Rs. 800 by cheque

Question #20:
Pass Journal Entries
April, 2016
2 Received from K. Agrawal cash Rs.590, allowed him discount Rs.10.
4 Paid salaries for March by cash Rs.200. Cash sales, Rs.134.
5 Paid B.K. Bose by cheque Rs.300. Cash Purchases Rs.60.
7 Paid Q. Ahmad by cheque Rs.585; discount received 2 1/2%.
8 Cash Sales Rs.112. Paid cartage and coolie Rs.6.
10 Paid rent in cash Rs.50
14 Cash Sales Rs.212. Received from G.C. Dhar Rs. 194 by cheque discount 3%.
16 Deposited into Bank Rs.600. Purchased a motor car for Rs.5,800 and drawn a cheque for the
amount
23 Received a cheque from Robert & Co. for Rs.291; discount received 3%.
28 Cash Sales Rs.298. 29 Bank notifies that Robert & CO’s cheque has been dishonoured.
30 Deposited with Bank Rs.300. Paid wages Rs.72. Bank charges as shown in Pass Book
Rs.5.

Question #21:
Pass Journal Entries
1st Feb. Purchased from Brown & Co. on credit :

5 gross pencils @ Rs.100 per gross

1 gross registers @ Rs. 240 per doz

Less : Trade Discount @ 10%

2. Purchased for cash from the Stationery Mart 10 gross exercise books @ Rs. 300 per doz

3. Purchased computer for office use from M/s. office Goods Co. on credit for Rs. 30,000.
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4. Purchased on credit from The Paper Co

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5 reams of white paper @ Rs.100 per ream.

10 reams of ruled paper @ Rs.150 per ream.

Less : Trade Discount @ 10%

5. Purchased one dozen gel pens @ Rs.15 each.

Question #22:
Pass Journal Entries
The following are some of the transaction of M/s Kishore & Sons of the year 2020 a garment store.

Sold to M/s. Gupta & Gupta on credit:

30 shirts @ Rs. 800 per shirt.

20 trousers @ Rs.1,000 per trouser.

Less : Trade Discount @ 10%

Sold furniture to M/s. Sehgal & Co. on credit Rs.8,000.

Sold 50 shirts of M/s. Jain & Sons @ Rs.800 per shirt.

Sold 13 shirts to Cheap Stores @ Rs.750 each for cash.

Sold on credit to M/s. Mathur & Jain.

100 shirts @ Rs.750 per shirt

10 overcoats @ Rs.5,000 per overcoat

Less: Trade Discount @ 10%

Question #23:
Pass Journal Entries
Journalise the following transactions. Also state the nature of each account involved in the Journal entry.

1. December 1, 2020, Ajit started business with capital Rs. 4,00,000

2. December 3, he withdrew cash for business from the Bank Rs. 2,000.

3. December 5, he purchased goods making payment through bankRs. 15,000.

4. December 8, he sold goodsRs. 16,000 and received payment through bank.

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5. December 10, he purchased furniture and paid by cheque Rs. 2,500.

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6. December 12, he sold goods to Arvind Rs. 2,400.

7. December 14, he purchased goods from Amrit Rs. 10,000.

8. December 15, he returned goods to Amrit Rs. 500.

9. December 16, he received from Arvind Rs. 2,300 in full settlement.

10. December 18, he withdrew goods for personal use Rs. 1,000.

11. December 20, he withdrew cash from business for personal use Rs. 2,000.

12. December 24, he paid telephone charges Rs. 110.

13. December 26, amount paid to Amrit in full settlement Rs. 9,450

14. December 31, paid for stationery Rs. 200, rent Rs.5,000 and salaries to staff Rs. 2,000.

15. December 31, goods distributed by way of free samples Rs. 2,000.

Question #24:
Pass Journal Entries
Transactions of Ramesh for April are given below. Journalise them.

Rs.

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Question #25:
Pass Journal Entries
Prepare Journal Entries for the following transactions in the books of Gamma Bros.

(i) Employees had taken stock worth Rs. 10,000 (Cost price Rs. 7,500) on the eve of Deepawali and the same
was deducted from their salaries in the subsequent month .
(ii) Wages paid for erection of Machinery Rs. 8,000
(iii) Income tax liability of proprietor Rs. 1,700 was paid out of petty cash.
(iv) Purchase of goods from Naveen of the list price of Rs. 2,000. He allowed 10% trade discount, Rs. 50 cash
discount was also allowed for quick payment.

Question #26:
Pass Journal Entries
Pass a journal entry in each of the following cases.

(i) A running business was purchased by Mohan with following assets and liabilities: Cash Rs. 2,000,
Land Rs. 4,000, Furniture Rs. 1,000, Stock Rs. 2,000, Creditors Rs. 1,000, Bank Overdraft Rs. 2,000.
(ii) Goods distributed by way of free samples, Rs. 1,000.
(iii) Rahim became an insolvent and could pay only 50 paise in a rupee. Amount due from him Rs. 600.

Question #27:
Pass Journal Entries
1 Invested Capital in the firm Rs. 20,000
2 Purchased goods on credit from Das & Co. for Rs. 2,000
4 Bought plant for cash Rs. 8,000
8 Purchased goods for cash Rs. 4,000
12 Sold goods for cash (cost Rs. 4,000 + Profit Rs. 2,000) Rs. 6,000.
18 Paid to Das & Co. in cash Rs. 1,000
22 Received from B. Banerjee Rs. 300
25 Paid salary Rs. 6,000
30 Received interest Rs. 5,000
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Question #28:
Pass Journal Entries
2013
April
1 Mr. Vikas and Mrs. Vaibhavi who are husband and wife start consulting
business by bringing in their personal cash of Rs. 500,000 and Rs. 250,000
respectively.
10 Bought office furniture of Rs. 25,000 for cash.
11 Opened a current account with Punjab National Bank by depositing Rs.
100,000
15 Paid office rent of Rs. 15,000 for the month by cheque to M/s Realtors
Properties.
20 Bought a motor car worth Rs. 450,000 from Millennium Motors by
making a down payment of Rs. 50,000 by cheque and the balance by
taking a loan from HDFC Bank.
25 Vikas and Vaibhavi carried out a consulting assignment for Avon
Pharmaceuticals and raise a bill for Rs. 1,000,000 as consultancy fees.
Avon Pharmaceuticals have immediately settled Rs. 250,000 by way of
cheque and the balance will be paid after 30 days. The cheque received is
deposited into Bank.
30 Salary of one receptionist @ Rs. 5,000 per month and one officer @ Rs.
10,000 per month. The salary for the current month is payable/outstanding
to them.

Question #29:
Pass Journal Entries
Journalise the following transactions in the books of Mr. Roy
April
1 He started business with a capital of – Plant Rs. 10,000, Bank Rs. 8,000, Stock Rs. 12,000
2 Bought furniture for resale Rs. 5,000
Bought furniture for Office decoration Rs. 3,000
3 Paid rent out of personal cash for Rs. 2,000
8 Sold furniture out of those for resale Rs. 6,000
12 Paid Salary to Mr. X for Rs. 1,200
15 Purchased goods from Mr. Mukherjee for cash Rs. 3,000
18 Sold goods to Mr. Sen on credit for Rs. 8,000
20 Mr. Sen returned goods valued Rs. 1,000
22 Received cash from Mr. Sen of Rs. 6,500 in full settlement
28 Bought goods from Mr. Bose on credit for Rs. 5,000
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30 Returned goods to Mr. Bose of Rs. 500 and paid to Mr. Bose Rs. 4,000 in full settlement.

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Question #30:
Pass Journal Entries

I. Started business with Cash Rs.50,000; Plant Rs.24,000; Stock Rs.4,000

II. Sold Goods for Cash Rs.8,000 and to Ms. Agarwal for Rs.10,000
III. Ms. Agarwal settled her account less discount Rs. 600

Question #31:
Pass Journal Entries
May
4. Sold goods to Mr. Z on credit Rs. 3,000
6. Sold goods for Cash Rs. 1,000
8. Purchased goods on credit from Mr. P for Rs. 3,000
12. Paid to Mr. P for Rs. 2,000 and Received Discount Rs. 200
15. Returned goods to Mr. P for Rs. 800
20. Goods Returned by Mr. Z for Rs. 300
25. Z settled his account for Rs. 2,500
26. Paid salary by cheque for Rs. 1,000
30. Received interest for Rs. 1,000

Question #32:
Pass Journal Entries
Received Rs. 500 as discount from Mr. Ghosh whose account was previously settle in full.
Paid Rs. 400 as discount to Mr. Ghosh Dastidar who settled his account in full previously.

Question #33:
Pass Journal Entries
January 4 Wages paid in cash Rs. 1,500
January 5 received cheque of Rs. 19,800 from KBK enterprises after allowing discount of Rs. 200
January 7 Paid to consultancy charges by cheque for Rs. 7,500
January 10 Cash of Rs. 2,500 withdrawn from bank
January 12 Received a cheque for Rs. 4,500 in full settlement of the account of Mr. X at a discount
of 10% and deposited the same into the Bank.
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January 15 X’s cheque returned dishonoured by the Bank

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Question #34:
Pass Journal Entries
Journalize the following transactions in the books of Gaurav.
June 1: Gaurav started business with Rs. 10,00,000 of which 25% amount was borrowed from
wife.
June 4: Purchased goods from Aniket worth Rs. 40,000 at 20% TD and 1/5th amount paid in cash.
June 7: Cash purchases Rs. 25,000.
June 10: Sold goods to Vishakha Rs. 30,000 at 30% TD and received 30% amount in cash.
June 12: Deposited cash into bank Rs. 20,000.
June 15: Uninsured goods destroyed by fire Rs. 5,500.
June 19: Received commission Rs. 3,500.
June 22: Paid to Aniket Rs. 25,500 in full settlement of A/c.
June 25: Cash stolen from cash box Rs. 1,000.
June 27: Received from Vishakha Rs. 14,500 and discount allowed Rs. 200.
June 30: Interest received Rs. 2,400 directly added in our bank account.

Question #35:
Pass Journal Entries
Journalize the following transactions in the books of M/s Kothari & Sons.
Apr. 1: Commenced business with Rs. 40,000.
Apr. 4: Bought goods for cash Rs. 4,000
Apr. 7: Sold goods Rs. 700
Apr. 10: Bought goods from M/s Bhandari Bros. Rs. 3,000 at 10% trade discount.
Apr. 14: Purchased machinery of Rs. 5,000 from M/s Kirloskar Bros.
Apr. 16: Paid for transportation of machinery Rs. 500 & installation charges Rs. 300 on it.
Apr. 20: Paid quarterly interest on borrowed amount of Rs. 5,000 at 12% p.a.
Apr. 24: Supplied goods to M/s Kunal & Sons Rs. 3,500.
Apr. 27: Paid to M/s Bhandari Bros. Rs. 2600 in full settlement of account.
Apr. 28: M/s Kunal & Sons returned goods worth Rs. 300 & paid for Rs. 1,200 on account.
Apr. 29: Received commission Rs. 250.
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Apr. 30: Paid conveyance to manager Rs. 450.

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Question #36:
Pass Journal Entries
Jan. 1: Purchased goods worth Rs. 6,000 from M/s Akshaykumar & Sons.
Jan. 5: Sold goods to M/s Vinaykumar Rs. 2,000.
Jan. 7: Purchased goods from M/s Vinod Bros. Rs. 4,000 at 5% TD.
Jan. 9: Sold goods to Pravinkumar on cash Rs. 500.
Jan. 12: Bought goods from Jayant Kumar Rs. 3,500 at 10% TD.
Jan. 17: Supplied goods to M/s Rajnikant Rs. 2,500 at 5% TD.
Jan. 20: Sold furniture to M/s Narendrakumar worth Rs. 1,200.
Jan. 22: Returned goods to M/s Vinod Bros. Rs. 500 gross.
Jan. 25: M/s Vinaykumar returned goods worth Rs. 500.
Jan. 27: Sent debit note to M/s Akshaykumar for Rs. 200.
Jan. 30: Sold goods to Narendrakumar worth Rs. 9,000 and received half amount on the spot.

Question #37:
Pass Journal Entries
– Brought Rs. 2,000,000 in cash to start business.
– Purchased Government Bonds for cash Rs. 106,000.
– Purchased an office building for Rs. 900,000 giving Rs. 600,000 in cash and the balance through a loan.
– Sold Government Bonds costing Rs. 6,000 for Rs. 6,500.
– Purchased an old car for Rs.168,000. – Received cash for rent Rs. 21,600.
– Paid cash Rs. 3,000 for loan and Rs. 1,800 for interest.
– Paid cash for office building expenses Rs. 1,800.
– Received cash for Interest on Government Bonds Rs.1,200.

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Question #38:
Pass Journal Entries
Sohan commenced business with Rs.10,00,000
– Withdrew for private use Rs. 1,700
– Purchased goods on credit Rs. 14,000
– Purchased goods for cash Rs. 10,000 – Paid salaries Rs.6,000
– Paid to creditors Rs.10,000 – Sold goods on credit for Rs.15,000
– Sold goods for cash (cost price was Rs.3,000) Rs. 4,000
– Purchased machinery for Rs. 45,000

Question #39:
Pass Journal Entries

Rs.

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Question #40:
Pass Journal Entries

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Question #41:
Pass Journal Entries

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Question #42:
Pass Journal Entries

‘ 27 Hoshiar Singh became insolvent. Only Rs. 3000 received

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Question #43:
Pass Journal Entries

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Question #44:
Pass Journal Entries

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Question #45:
Pass Journal Entries

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Question #46:
Pass Journal Entries

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Question #47:
Pass Journal Entries

Question #48:
Pass Journal Entries

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Question #49:

Question #50:

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Question #51:

Question #52:

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Question #53:

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Question #54:

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Question #55:

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Question #56:
Pass Journal Entries

Question #57:
Pass Journal Entries

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