1.

Journalise the
2012 following transactions in the
1 books of
Feb.
3
Paid wages toworkers
Dividend received in cash
Hamilton
5 Bought post cards &
stamps 2,500
2. Journalise the following 3,000
2012 transactions: 120
Aug. 1 Received from Hemanta
2 Bought furniture from
Sumanta 4,000
3 Purchased a
machine from Susanta for cash 3,500
3. Journalise the following 8,000
2013 transactions inthe books of Nikhtlesh :
Apr. 7 Bought a Typewriter from X& Co. for cash
8 Paid for Electric bill 4,800
1,600
9 Salary paid to office staff
3,200
4. Journalise the following transactions :
2013
Mar. 12 Subscription paid to local club 101
13 Rent paid to landlord
800
14 Purchased a computer from Alpha & Co. 30,000
Medium-size Problems
5. Journalise the following transactions :
2012
Jar. 10 Bought a Typewriter from Roy Electronics 25,000
11 Paid for Electric bill 1,200
12 Paid for taxi fare 300
13 Purchased Post Cards & Stamps 200
14 Interest received on Investment 4,000
15 Paid to ABP for advertisement l,600

Large-size Problems
journalise the following transactions in the books of Mr. Sundaram :
2903
1 Bought furniture in cash 4,000
3 Paid wages in cash 2,500
)Commission received in cash 4,500
 44
TDec.2003 9. Jan.
2004 8. Apr. 2002 7. Jan. 2003
Journalise From Record
31 29 27 25 22 18 15 12
15 12 9 7 4 1 8 4 1 31 28 25 22 19 16 12salary Paid
8 5 3 1 31 28 26 2421 17 14 9
Purchased Paidpaid Bought Bought Purchased Paid
Paid Received Paid
Interest Paid Purchased
SoldCommission
Purchased the Paid Rent Paid Paid Paid Paid Sold Paid Bought Cash
Taxi
fare Paid Received Subscription Purchased
PaidDividend Cash SolInterest
d
following the
for for the for to wages old for topaid for for for for old for
Ramen
following rent furniture
paid received
entertainment
repairing furniture a
following office received
furniture
miscellaneous Debraj advertisement
cartage trade furniture
travelling postage furniture
typewriter from from received received
in
a furniture
a to
post machine to building landlord Higher
expenses labours
received transactions expenses
cash paid Sudip tostationery
cards Ratan Sandip for from
charges from from to transactions
for
transactions expenses to Secondary
Amal
in in cash cashin
& from from Ratan from Haridev office cash cash
M/s Abhijitexpenses from for
stamps expenses
Karuna Sumit Ramen cash
Sen Anjali of use
Mr. for in Practical
& in the
for Co. the in on
Agarwal cash
cash cash credit Journal
books
Problem
of write of
trader, a Mr. on
up
Journal Rambabu Accountancy
Mr.
Motilal:
:
:
200 150 6002,5005,000 3,0002.0002,500 2,4006,000 3,000
250 125012,00015,200 2,500
1,500 500 200 5,000 2,000 1500 1200 6500
600 400 300 120 500 7 200
46 Higher Secondary Practical Problem on Accountancy

1999
Aug. 4 Bought goods from Ruhidas in cash
and paid carriage on it
6 Sold goods to Imran on credit
6 Paid freight on above sales
8,000300
8 Bought goods from M/s Saha & Co. on credit 12,040000
8 Paid freight on above purchases
12 Goods returned from Imran 10,025000
16 Goods returned to M/s Saha & Co.
20Goods imported 2,000
20 Paid for Import duty 3,000
24 Goods Exported 20,000
24 Paid for
Export duty 2,000
27
31
Received from Imran 30,3,000
000
Paid to M/s Saha & Co.
16. Enter the following 5,000
2002 transactions in the Journal of Mr. Sen for the mon th of 4,000
Jan. 1 Bought goods from Ismile January. 2002
20
1 Paid for carriage 16,000
4 Sold goods to P. Patel 500
4
8
Paid for carriage 20,000
Bought goods from abroad 600
Paid duty on above 30,000
12 Sold goods in
abroad
purchase 3,000
12 Paid
duty on above sales 40,000
13 Goods
returned by P. Patel
13 Goods returned to lsmile
4,000
5,000
20
Cash purchases 4,000
23 Cash sales
25 12,000
Paid for excise duty 20,000
Cash paid for goods returned 2,000
23
Cash roceived for goods returned 3,000
29
Receivd íromP. Patel in full 2,500
31 Daid io smilc in full
 20 GOo s
20
24
Paid for Import duty
Goods Exported 20,2,000
000 20

Paid for Export duty

24
27 Received from Imran 30,000
31 Paid to M/s Saha & Co. 3,000
16. Enter the folloving transnctions in the Jovrnal of Mr.
5,000
2002 Sen for the mon th 4,000
Jan. 1 Bought goods from lsmile
of lanuary, 20
Paid for carriage
4 Sold goods to P. Patel 16,000
500
4 Paid for carriage
Bought goods from 20,000
8 Paid duty on above abroad 600
12
Sold goods in abroadpurchase 30,000
12
15
Paid duty on above sales 3,000
18
Goods returned by P. Patel 40,000
Goods returned 4,000
20 Cash purchases to lsmile 5,000
23 Cash sales 4,000
25 Paid for 12,000
26 Cash paidexcise
for
duty 20,000
received goods returned
28 sh 2,000
29 Received for goods
31 from P. Patel inreturned
Paid to Ismile in full full
3,000
2,500

Treatment of Capital, Drawings and Bank

Small-size Problems
 the
2012
Dec. 4 following transactions in Journal of 47
Goods costing ? 600were
5
Mr. Srijit :
Transferred
6
Goods from personaltaken overby Srijit for his
taken over by Srijit atsavings A/cto family.
Medi
20. um-size Probl ems selling Price Business
1800 forcurrent A/c? 30,000.
personal consumpion.
Journal
(1) ise
the
Paid for lifefollowing
(ii)
Purchased
t
insurance
a
ransactio
premiumnal in the
by chequebooks of Albiruni :
by cheque Computer at 24,000 for drawn on business
(ii) Further drawn on personal usein the business current account ? 4,000.
? savings A/c.
Capital office and payment was
(iv)
(v) Deposited
Paid for
introduced
into bank ?
10,000.
20,000. made
(vi) Goods Income? tax 8,000
costing 2,500 were taken
Large-size Problems
21. Give
over by the
proprietor for his family.
2002 Journal entries for the following
Apr. 1 Started
4 business with
transaction of a trader, Sri
Munshi :
5 Bought goods in cash
7 Bought furniture from Joy & 15,000
10 Withdrew from business for
Co. on credit 8,500
13 Bought goods for personal personal expenses
Sold household
3,200
Bought goods forfurniture andconsumpt ion retaind in the 1,000
15 the proceeds 500
18
20 Received house-rentre-sale from Kamala Stores
from Firdosh business 2,500
22 Transferred household furniture into the 4,000
Withdrew from business worth 600
25
28
Goods taken overoffice cash
by Sri Munshi at
1,200

30
Cash sales cost price 500
400
Paid to Kamala Stores
22. Journalise the 6,000
2001 following transactions in the books of Mr. Sen : 2,500
Jan. 1
Commenced abusiness with cash 20,000 and
1
furniture 5,000
Opened a Bank A/cwith S.B.1. and deposited 25,000
5 Bought goods from Naren in cash and paid by therein 15,000
Cash sales and banked the same cheque 10,000
12 Sold goods to Bibhuti 8,000
15 Sold personal jewellery ? 6,000
10,000 out of which
t7,500 invested into business
18 Received from Bibhuti
22 Deposited into Bank 5,000
Goods purchased for personaluse of the Proprietor 10,000
1,250
Withdrew from bank for personal expenses 3,000
Sold goods to Mr. Sharma
5,000
 to the
51 was been alreadypreviously. 200
14,000
15,000 1505,800 of
rupee already 12,000 8,0004,0002,500 :furniture accommodatio
has month. paid
1,000. depreciation :
Ramanikanta
a has wages
in debt costing
paise depreciation cheque.one in
of bad Expenditure for dealsand
p.a. whofurniture residential
one 'B'
75 (Total as 20% by 1,800.
new off plant
600.only (Total exchanged
Mr. discount@ paid 10% office.
written trader, trader
? and a 20% for Capitalised and @
interest for the
insolvent sold @ exchanged machine
machine
a office the
exchanged was
2,000. a discount 22,200 of furnishing
furnishing
was 800.
was of trade 73,000)was off books
Journal
and
Ledger with account books making
? 3,000)
4,500) interestcosting
expenses 1,500 written and 7 aboveabove
becamne
together was less trade 1,600
settlement was for the
: debts full Capital
:
Kader
Kourav whose the 18,000 being Co. thethein for for for
being been 6,000)
furniture
he
1,200) being withbeingone
Jamal. in personal
less costingsettlemnent
value bad in :
transactions used usedused
& of on transactions
8,000 1,250,
transactions recovered Revenue, Bharat
installation
of new ?20,000
value full are had
of but
looksfromcost4,000. cost
together Kishore (book chargedwere waswas
books value one being same.
1,200 (original a for
Sankarcheque in Jhuma which on 1,200
of estate. (original
forsaifuddin booknewAnjali
furniture full loandepreciation from 2,800 800
(Book the 16,000 from bank Anjali loan value of
theloan forloan 600) was be
folloving
from by from furniture 2,000, Sankar's Treatmentfollowing
in from the followvtng
machine
the ?
in his Mahidul in 1,000) furniture a fromKishore his (book to costing
for costing
entries hisfurniture entriesfurniture
Medium-size
Problem Jamal'soff from goods to
Hari oldgoods for 2002, for is costing
repaidfrom of Problems taken Withdrew
Large-size exchanged due repaid Problems paidepreciationarpenter
Small-size
loan written Received of in of C thea rOnieto
niure
niture
from off Received the to an old
Bought to 1,800
debtbad Repaid fhe
Journal realised Journal
a oldwritten old
Repaid Loan Lent SoldSold Hari Write Plant 41. Beught
Wages ise
Journalise ber
Shakti old Took Journalise An Paid
Due An An An been A as
Pass Pass (ii) (iii) (iv) 1 3 5 6 9 12 15 16 19 24 27 28 29 30 31
(ii) (iii) () (v) 2003Aug. ()
(i)
37. 38. 39.
 10,400.
20%.
@ 5%. 250.
25%. ?
Accountancy discount
25%. account accounts.
5,150. :Subuddhi
@ due.
discount 1G%. 200.her 33%. 500.
discount n 10%. to @
discount
25%.
his : @ 400.
25%.
discount
trade Entries ? account
her
allowed her @ disco
discount
herof Mr. discount
cash her ?
on of @ of claim him
'roblem trade settlementto 7,% discount
from 20%. @
him settlementsettlement
of discount
Price)
:Journal Journal her by him
subject
tradediscount discount @ books
to allowing tradereceived
of
tradeallowe
discount
settlement
offull allow
hcal (Net
subject :Sailento trade settlement
less
full 8,000 the less full
the lesstrade
the subjectcash shov full
200
8,000
and
discount 12,000 in 30,000 discou
in 16,000 in after less in less in transactions less and
960 off ? 7,500
transactions of 12,000to 12,000 10,00015,00010,000
Chandan books
Debjitfullsubjecttransactions full 40,000Pas
Anitaand Jhuma
? Chandan in Jishuand
chandan in Nirmala in
thefrom R projit Sulata 5,000
Kabita Sulata
from
Received 3,600
l'rojitfull 7,000
by from4,800 Ruma
from Bishu
following
from
in
following
returncd in
cntries
Medium-size
Problem
to from goods from
lo Debjit following
goods Lipika
fromn
to Usha from
goods
to Anita goods from
to ?Ashu
goods Problems
Large-size
goods goods goods goods
Received Broughl
Journal Reeived Received
Received the Rec
the Goods (o Bought to Bought
to Paid to Bought to
Sold Sold P'aid the SoldPaid Sold
Paid
Journalise
SoldPaid
Record
(i) Pass ou)( ) From
() (ii) (1) 1Apr.5 8 10 14 18 22 26 28 31
(i) 2002 1 4 8 11
2003
32. 33. Jan.
34. 35.
 Example-3. Sri Sardar Singh commenced his business on 1st January, 2006., with Rs. 23.000 in
cash and a factory land worth Rs. 12,000 as his capital. His transactions for the
first month were
as tollows :
2006
Rs.
Jan.1 Deposited cash into a newly opened Bank ACCount 20,000
Jan.3 Purchased on credit a machine from M/s Jai Trading Co. Ltd,
for Rs. 12,000
Less trade discount at5 %.
Jan.7 Bought furniture and paid by a cheque 750
Paid for sundry stationery articles 200
Jan.10 Purchased goods on credit from D. Patra 1,140
Jan.15 Paid on account to M/s. Jai Trading Co. Ltd by cheque 5.000
Jan.19 Sold goods for cash 575
Jan.20 Sold goods on credit to M/s U.K. Das & Sons for Rs. 3,000 Less Trade Discount at 7%
Jan.23 Purchased goods for cash 1,900
Jan.26 Paid off D. Patra in full by cheque
Jan 28 Received from M/S U.K.Das & Sons as part payment of their dues a cheque.
directly deposited into bank 1,800
Jan.30 Sri Singh withdrew from bank for his own expenses 250
Sri Singh withdrew goods for his household consumption 50
Jan.31 Withdrew from bank for office 1.500
Paid the following in cash
Wages 350
Salaries 800
Sundry expenses 200
You åre requested to record the above transactions in necessary Day Books and ledger Accounts.