Satya Prakash Public School
CLASS 11th DATE 06/09/2025
SUBJECT ACCOUNTANCY LESSON NO MIX
LESSON MIX WORKSHEET 1
NAME
TOPIC PRACTICAL QUESTIONS
1. From the following information pass necessary journal entries:
(a) Cash deposited into bank ₹30000
(b) Sold goods to Ram ₹3000
(c) Purchased goods on credit ₹1500
(d) Purchase furniture for ₹1000 and Machinery for ₹2000
(e) Cash received from debtor ₹3000
(f) Cash paid to creditor₹ ₹1500
2. From the following particulars, prepare a Bank Reconciliation
Statement showing the balance as per cash book as on 31 st December
2015.
(i) Overdraft as per pass book was ₹ 25,000.
(ii) Three cheques of ₹ 2,000, ₹ 3,000 and ₹ 5,000 were paid into
bank in November 2015 but were not credited by the bank in
the month of December.
(iii) A cheque of ₹ 1,800 which was received from a customer was
entered in the bank column of the cash book in December
2015 but was omitted to be banked in December 2015.
(iv) A cheque for ₹ 20,000 was issued in November 2015 but not
debited in bank till 31st December, 2015.
(v) Interest on investment ₹ 500 collected by bank appeared only
in the pass book.
(vi) A cheque of ₹ 2,000 deposited into bank on 26th December but
not entered in the cash book, was dishonored
3. From the following transactions, prepare Cash Book with Cash and
Bank columns:
Feb. 1 Cash-in-hand ₹ 7,500, Cash-at-bank ₹ 8,000
Feb. 3 Discounted a bill receivable for ₹ 6,000 at 2% through Bank .
Feb. 5 Bought goods for ₹ 2,000 and paid by cheque
Feb.15 Paid Trade expenses ₹ 120
Feb. 16 Drew from Bank for office use ₹ 1,000
Feb. 17 Sold goods for ₹ 12,500 and received a cheque
Feb. 25 Paid Insurance ₹ 100
Feb. 27 Cheque received on 17th deposited in Bank
Feb. 28 Received a cheque from John & Co. ₹ 6,000 and deposited
into bank on the same day.
Feb. 28 Purchased 10 NSC for ₹ 100 at ₹ 95 each and paid by cheque
4. Enter the following transactions in Proper Subsidiary Books of
Ram, Lucknow (UP) for the month of January 2019:
Jan.1 Sold to Ramesh of Delhi goods Rs 15,000, charged IGST @ 12%
Jan.1 Bought Goods from tlan Ram,Kanpur UP for Rs 8,000. Plus
CGST and SGST @ 6% each
Jan. 2 Ramesh returned goods 1,000
Jan. 2 Sold to Dina Nath Lucknow goods of Rs 10,000, charged CGST
and SGST @ 6% each
Jan. 2 Purchased from Mangal, Kolkata goods for Rs 50,000, plus
IGST @ 12%
Jan.3 Returned to goodsto Mangal 5,000
Jan. 4 Sold to Zakir Hussain, Lucknow goods of Rs 5,000 plus CGST
and SGST @ 6% each
Jan. 5 Zakir Hussain returned goods 500
Jan.7 Returned goods to Hari Ram 500
Jan. 9 Purchased from Raghunath, Delhi gods of Rs 10,000 subject to
a Trade Discount of 10%. Plus IGST @ 12%
Jan. 10 Sold goods to Raja Ram subject to Trade Discount of 5%,
charged CGST and SGST @ 6% each 5,000
5. From the following Ledger account balances extracted from the
books of R.J. Gupta, prepare a Trial Balance as on 31st March, 2025
Purchases 1,04,000
Drawings 7,950
Sundry Debtors 18,555
Sundry Creditors 8,300
Premises 62,000
Returns Inward 5,360
Sales 1,49,000
Furniture 15,600
Returns Outward 8,900
Cash in Hand 390
Rates and Taxes 780
Capital 85,000
Cash at Bank 1,560
Factory wages 5,830
Carriage Inwards 650
Carriage Outwards 260
Salaries 3,900
Rent Received 2,990
Stock (1” April, 2018) 25,000
Insurance 2,100
input IGST A/c 5,000
Bad Debts 260
Input CGST A/c 2,500
Output IGST A/c 10,000
Input SGST A/c 2,500
