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Journal Proper Account - Journal Proper

Gujarat Board (GSEB) - STD 11 Commerce - Account (GSEB - English Medium). 30 questions in this chapter.

Question types

Journal Proper question types

30 questions across 3 question groups — pick any mix to generate a Account paper with step-by-step answer keys.

30
Questions
3
Question groups
5
Question types
Sample Questions

Journal Proper questions

One sample from each question group in this chapter. Select any group above to see the full set with answer keys.

Q 1MCQ .(1 Marks)1 Mark
While starting the business when assets brought by the owner then which assets from the following will not be recorded in journal proper?
  • A
    Furniture
  • B
    Cash
  • C
    Machinery
  • D
    Vehicles
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Q 3MCQ .(1 Marks)1 Mark
Entries for the rectification of errors is to be recorded in which subsidiary books?
  • A
    Cashbook
  • B
    Petty cashbook
  • C
    Bills payable entry
  • D
    Journal proper
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Q 4MCQ .(1 Marks)1 Mark
Entries passed to rectify the errors committed while recording accounts are known as ___________ .
  • A
    Rectification of errors
  • B
    Journal entry
  • C
    Subsidiary books
  • D
    Adjustment entry
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Q 5MCQ .(1 Marks)1 Mark
After account of incomes are closed, then it is transferred to which account?
  • A
    Trading A/c
  • B
    Profit-loss A/c
  • C
    In balance sheet
  • D
    In capital A/c
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Q 11Give Answer As Asked . (3 Marks)3 Marks
From the following transactions write the journal proper in the books of Shri Atul Awasthi.
$(1)$ Brought goods of $₹ 10,000$ and machinery of $₹ 25,000$ to start the business.
$(2)$ Cellular phone of $₹ 20,000$ purchased for business from Kabir Stores.
$(3)$
$₹ 500$ is payable to Rohit for interest.
$(4)$ Goods of $₹ 12,000$ were stolen away from the shop, for which the insurance company accepted a claim of $75 \%$ of the amount.
$(5)$ Paid $₹ 800$ for bill of family doctor, which debited to sundry expense.
$(6)$ Rent received of $₹ 4000$. Pass the entry to close the account.
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Q 12Give Answer As Asked . (3 Marks)3 Marks
Shri Mahesh Bhatt does not maintain separate subsidiary books for transactions of bill receivable, bill payable and goods return. So, record the following transactions in the journal proper of his book.
$( 1)$ Drew a bill of $₹ 5000$ on Mukesh which he accepted and returned.
$( 2)$ Accepted a bill of ₹ 7000 drawn by Vinod and returned to him.
$( 3)$ Goods of $₹ 2000$ returned to Suresh.
$( 4)$ Bills receivable of Mukesh endorsed to Durgesh.
$( 5)$ Goods of $₹ 3000$ returned by Ashwin to us.
$( 6)$ Cash received of $₹ 2500$ from Rajesh for bad debt recovered.
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Q 13Give Answer As Asked . (3 Marks)3 Marks
Record the following transactions in the journal proper of Shri Chandan Choksi.
$(1)$ Furniture purchased of $₹ 20,000$ from Sajavat Furniture Mart.
$(2)$ Machinery valued of $₹ 20,000$ sold to Chirag at $₹ 22,000.$
$(3)$ Old furniture of office of $₹ 5000$ sold for $₹ 4500.$
$(4)$ Received goods of $₹ 1000$ as free samples.
$(5)$ Purchased machinery of $₹ 50,000$ from Sagar Machinery Stores. Half amount paid by cash.
$(6)$ Goods of $₹ 6000$ were destroyed by fire. Insurance company accepted a claim and give a cheque of $₹ 5000.$
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Q 14Give Answer As Asked . (3 Marks)3 Marks
Pass journal entries in the books of Shri Rohan Rangani for the following tansactions in the journal proper.
$(1)$ $₹ 2000$ received from Rahul for bad debt written off in past, which is credited to his personal account.
$(2)$ $₹ 4500$ received from Sohan is recorded in Mohan's account.
$(3)$ $₹ 1200$ paid for life insurance premium is debited to insurance premium account.
$(4)$ $₹ 6000$ paid for salary to Parag is debited to his personal account.
$(5)$ $₹ 1000$ paid for installation charges for machinery is wrongly debited to wages account.
$(6)$ Old furniture sold of $₹ 4000$, is entered in the sales account.
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Q 15Give Answer As Asked . (3 Marks)3 Marks
Pass journal entries in the books of Shri Rohan Rangani for the following tansactions in the journal proper.
$(1)$ $₹ 2000$ received from Rahul for bad debt written off in past, which is credited to his personal account.
$(2)$ $₹ 4500$ received from Sohan is recorded in Mohan's account.
$(3)$ $₹ 1200$ paid for life insurance premium is debited to insurance premium account.
$(4)$ $₹ 6000$ paid for salary to Parag is debited to his personal account.
$(5)$ $₹ 1000$ paid for installation charges for machinery is wrongly debited to wages account.
$(6)$ Old furniture sold of $₹ 4000$, is entered in the sales account.
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