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Q..10. On n■ of old ... ..... ..,
the Q .......~~Rll_ngtDtheGling(an011
11Conc.,t
aedladlhouldbe: I . ,. . . ,
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(a) llle l
~lneolne ...,.tated ._ . the ir- -=:-,t - at value It
ant (bl 1■ lltl are valued atrded In the bo
(c)goodl
(d) Cllh acaMn. (1) the yea r-e nd• rea N mIA
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Q.11. Aca>fdlng the •osinns emt
(a) tnim:dienl bllw llll the b.lll tv om td
(c) 111 ::tl ,re valued It their marklt
.... s.d In the boob and dlpredltiovalu n II
e,
~ not l'9CDfded
r Ill and Its dlar ged on the IIIIIUl value
::- --; : .. (d) none of the lbcM. (1)
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{II) tnN 11 cllo i• Nb l•a the bull
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lDbe
Q.13. ~~ - ftnn . . .8ou t
V 1 ~ -h • Nt w_ , the bullnwand Its ID som ~ay . Thil
owners . . rea ,.de d from the . .
view Ill poin t of
. . . ~llpect
(d) none oft hua . (1) (b) going ma .rn
(c) money ~ m J r l ~ - -
(d) acm unti ng

~~ Record the folowlng tranuctlona lo

the boo b of P,lttwt .
Jan 22 furnlturt Worth Rs.90,000
IOld for Rs.99,000.
lan 25 Goo dl CDlltlng Rs .~,
000 aold tD Ulta d All for ~ 1
Jan 21 Wldlng wor th b.5 ,00 ,00 0 0
IOld for Rs .4, 40 ,~
Q.15. Record the lrr, tld ion
2019 l In the books of :
~
/Ja n 1 Goods of the list price of
Rs.15,000 ..,.,........
~ I Goods of the catllogue pric of W...
~ 10 Piicl caiifi"ifier deductmg e of Rs. 7a( JI at a trade discount o f ~ ~
>rt Nc ii~ ,tt~ 'lil lftt taa nsa llif
14 Received Clllh after- allowf ~i8 ,00 0 was
Jan 11 Pai l Rs.18,500 to Vljay In from Rajan who owed Rs.20,000. payable.
Jan 22 Received Rs.-22,400 t of his acco unt of Rs.19,000.
Jan 21 PI.W'chased goods ol ent of his aaxMmt Rs.23,000.
5"'» Cll h dilcount.. (7) 20,000 from lahad\.er for cash at
10¥ . trade diltount and
Q.16. Pal l journal em na ~ tt1a-1i1ownw
t.rm1V1.g traa•actiolm:·
L Pur dal ed
,000 and paid Rs.200 for Its carriage
2. Remved a RsA .
from XIn full setttement: of his acco
3. Received by rst and final pay men t~ 60 paise In unt of Rs.S,000.
4. Sol d a rupee from Y who owed us Rs.1
,000 at a trade dlsa>unt of 204¥ 0,00
afte r ded • .. Next day a cheque was receMd from 0.
dila Md .. OleqUe was immediately him
s. 0,00 0 sold to Anoj at a profit of deposited Into bank.
204Va on COit less 10CM. trad e disc
.. Dunt. (5)
~IS llill' IIK' the follo
wing transactions in the books of Tha '
2020 pur llot her r.
Feb. 4 bOOas desboyed by rain
Rs.30,000. Insurance company
feb .7 Goods des tJoy ed by acciden admitted
t Rs.14,000. T~n spo rt company adm the daim of Rs.24,000.
itted full claim. (2)
Q.11. Record the following trw
adi oils In the Journal of Suresh Prab
2018 hu:
Mar 1 Salary paid on behalf of Talw
inder Rs.4,000.
Mar s Gw tnd er paid cart age on
our behalf Rs.S,500.
Mar 9 Sar gam received commission
Mar 13 Inte l est received on behalf
on our behalf Rs.6,000.
of Nldhl Rs.3,200. (4)
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