Question types

Ledger-Posting question types

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

28
Questions
3
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5
Question types
Sample Questions

Ledger-Posting questions

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

From the following transaction, prepare subsidiary books with $GST$ effect at $18 \%$ in the books of Manan Stores of Mehsana and post them in the ledger. The amount of $GST$ is not included in following transactions. Prepare subsidiary books by adding applicable amount of $GST.$
$2019$
July $11$ Sold goods of $₹ 32,000$ to Dipakbhai of Dahod at $10 \%$ trade discount. Railway freight of $₹ 1200$ and wages of $₹ 600.$
$13$ Sold goods of $₹ 28,000$ to Amarsinh of Chandigarh (Punjab) at $20 \%$ trade discount. Railway freight of $₹ 2000$ and wages of ₹ $800.$
$18$ Amarsinh returned goods of $₹ 10,000$. Railway freight of $900$ and wages of $₹ 400$ are given credit.
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From the following transactions, prepare subsidiary books with $GST$ effect at the rate of $12 \%$ in the books of Vinod Trading Co. of Vadodara and post them in the ledger. The amount of $GST$ is not included in following transactions. Prepare subsidiary books by adding applicable amount of $GST$.
$2019$
January $1$ Goods of $₹ 21,000$ are purchased from Shamjibhai of Surat at $15 \%$ trade discount. Transport expense of $₹ 1200.$
$3$ Goods of $₹ 12,000$ are purchased from Bharatbhai of Bhopal (Madhya Pradesh) at $10 \%$ trade discount. Transport expense of $₹ 2000.$
$10$ Goods of $₹ 7000$ are returned to Shamjibhai of Surat. Transport expense of $₹ 600.$
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From the following transactions prepare a three columnar weekly cashbook in the books of Anup Provision Stores and post them in ledger.
$2018$
July $1$ Opening cash balance $₹ 36,000;$ bank balance $₹ 1,24,000.$
$3$ Paid salary $₹ 12,000,$ electricity bill $₹ 2500$ and for news paper $₹ 350$ by cash.
$5$ Withdrawn $₹ 30,000$ from bank for shop expenses.
$7$ Given a cheque of $₹ 14,000$ to Mahavir Brothers in full settlement of the debt of $₹ 14,600.$
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Pass necessary journal entries from the following account.
Dr. Ledger of Yogesh Pranav Account Cr.
Date Particulars J. F. Amt. (₹) Date Particulars J. F. Amt. (₹)
$2018$
July
      2018
July
     
$7$ Bills payable A/c   $20,000$ $5$ Purchase A/c   $36,800$
  Bank A/c   $1600$ $12$ Purchase A/c   $22,500$
  Discount A/c   $800$        
$16$ Purchase return A/c   $1500$        
$18$ Bank A/c   $11000$        
$31$ Balance c/f   $10000$        
      59,300       59,300
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From the following columnar sales book of Palash Fashion Shop, prepare necessary accounts in the ledger of Palash Fashion Shop.
Date Name of Customer Outward
Invoice
No.
L.F. Types of Goods Total
Amount
(₹)
Cotton Shirts (₹) Terrycotton
Shirts (₹)
Designer
Shirts (₹)
$2018$
June
             
$5$ Amee Garments A/c $201$   $31,000$ $19,000$ - $50,000$
$8$ Amar Fashion A/c $202$   - $16,000$ $9000$ $25,000$
  Total     31,000 35,000 9000 75,000
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