CBSE Class 11 Accountancy Chapter 9 Ledger
Book Back Questions with Video Solutions
In this article, you will find book back sums with solved video links to help you practice and understand the concept clearly.
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Question 1:
On 1st April 2021, Gopal started business with a capital of Rs.50,000.
He made the following transactions:
April 03: Purchased goods from Rita: Rs. 20,000.
April 04: Cash paid to Rita: Rs. 10,000.
April 06: Goods sold to Rohit: Rs. 25,000.
April 08: Received cash from Rohit: Rs. 20,000.
April 12: Goods purchased from Rita: Rs. 12,000.
April 18: Cash paid to Rita: Rs. 20,000
April 25: Goods sold to Rohit: Rs. 10,000
April 30: Received cash from Rohit: Rs. 6,000
Journalize the above transactions and show the respective ledger accounts.
Video Solution:
Watch the detailed explanation video.
Question 2:
Madan commenced business on 01 Jan 2021, introducing capital in cash of Rs. 100,000.
His other transactions during the month were as follows:
Jan 01: Started business with cash Rs. 1,00,000
Jan 02: Bought goods for cash: Rs. 20,000
Jan 03: Sold goods for cash: Rs. 7,000
Jan 15: Sold goods to Shravan, Delhi, for Rs. 6,000
Jan 18: Bought goods on credit from Anurag Rs. 50,000
Jan 19: Goods returned to Anurag: Rs.5,000
Jan 20: Sold goods for cash: Rs.30,000
Jan 22: Paid electricity bill: Rs.1,000
Jan 28: Paid for telephone bill: Rs. 500
Jan 29: Paid rent Rs. 800
Jan 31: Paid wages Rs.3,000
Enter the above transactions in his books of account.
Video Solution:
Question 3:
Journalise the following transactions in the Journal of Rakesh, Delhi, and post them to the Ledger:
March 1: Started business with cash of Rs.200,000.
March 2: Opened bank account with SBI for Rs. 80,000.
March 4: Goods purchased from Raj, Jaipur (Rajasthan), for Rs.22,000.
March 5: Goods purchased for cash for Rs. 30,000.
March 8: Goods sold to Naman, Delhi Rs. 12,000.
March 10: Cash paid to Raj Rs. 22,000.
March 15: Cash received from Naman Rs. 11,700; discount allowed: Rs. 300.
March 16: Paid wages of Rs. 200.
March 18: Furniture purchased for office use for Rs. 5,000.
March 20: Withdrew from bank for personal use Rs. 4,000.
March 22: Issued cheque for rent Rs. 3,000.
March 23: Goods taken for household purposes. These goods were purchased from Raj for Rs. 2,000.
March 24: Drew cash from the bank for office use: Rs. 6,000.
March 26: Commission received Rs.1,000.
March 27: Bank charges Rs. 300.
March 28: Cheque issued for insurance premium of proprietor, Rs. 3,000.
March 29: Paid salary Rs. 10,000.
March 30: Cash sales Rs. 20,000.
Video Solution:
Watch the detailed explanation video.
Question 4:
Journalise the following transactions in the books of Afzal, Kolkata, and post them to the ledger:
Jan 1: Started business with cash of Rs. 1,00,000.
Jan 3: Bought goods on credit from Gupta & Co., Delhi, for Rs. 20,000.
Jan 5: Cash sales Rs. 5,000.
Jan 8: Cash purchases Rs. 8,000.
Jan 10: Sold goods to Ahmed & Co., Lucknow, for Rs. 10,000.
Jan 11: Deposited cash in bank: Rs. 50,000.
Jan 13: Purchased a computer for the office for Rs. 20,000.
Jan 15: Took a loan from Mehboob for Rs. 70,000.
Jan 16: Goods returned by Ahmed & Co. Rs. 2,000.
Jan 17: Purchased furniture from Mehfil Mart, Kolkata, for Rs. 10,000.
Jan 18: Paid interest to Mehboob Rs. 2,000.
Jan 19: Received claim from Ahmed & Co. for defects in goods supplied to them.
The claim was accepted and the rebate was allowed. Rs. 1,000.
Jan 22: Paid rent by cheque Rs. 2,000.
Jan 24: Withdrew from bank Rs. 20,000.
Jan 25: Sales of goods at the counter after allowing a trade discount of 10% for Rs. 10,000.
Jan 26: Goods purchased from Gupta & Co., Delhi were destroyed by accident: Rs. 10,000.
Jan 27: Advertisement expenses paid through bank Rs. 5,000.
Jan 28: Ahmed & Co. settled their account by cheque Rs. 7,000.
Jan 29: Paid the due amount to Gupta & Co. by cheque after availing a discount of Rs. 800.
Jan 31: Sold old newspapers for Rs. 500.
Video Solution:
Watch the detailed explanation video Part 1
Watch the detailed explanation video Part 2
Question
5:
Enter the following transactions in the Journal of Gurman and post them to the Ledger:
April 1: Assets: Cash in Hand Rs 20,000; Cash at Bank Rs 35,000; Stock: Rs 15,000; Furniture: Rs 4,500 Debtors: Poonam Rs. 20,000; Sonu Rs. 10,000; Creditors: Ashok Rs 13,500; Pankaj Rs 21,500.
April 4: Purchased goods from Pankaj, Kolkata, for Rs. 5,000.
April 7: Paid Ashok by cheque in full settlement of his account Rs. 13,000.
April 10: Sold goods to Poonam, Delhi, for Rs.11,000.
April 12: Purchased goods from Ashok, Delhi, for Rs. 15,000.
April 15: Sold goods to Sonu Kanpur for Rs.6,000.
April 18: Received cheque from Poonam Rs.24,500; Allowed her a discount of Rs. 1,500
April 25: Paid for stationery Rs.1,200.
April 27: Paid telephone bill by cheque for Rs. 3,500.
April 30: Paid salaries of Rs. 6,000.
Video Solution:
Watch the detailed explanation video.
Question
6:
Suresh commenced business on 1st April, 2024, with a capital of Rs. 1,20,000 of which Rs. 60,000 was paid into his bank account and the balance retained as cash.
His other transactions during the month were as follows:
April 2: Bought office furniture for Rs. 20,000.
April 5: Purchased goods for Rs.16,000.
April 8: Purchased goods from Ramesh, Chandigarh, for Rs.11,000.
April 12: Sold goods to Sameer, Delhi, for Rs. 21,000.
April 13: Purchased stationery for cash Rs. 1,800.
April 13: Paid Ramesh in cash Rs.10,000; discount allowed by him Rs.1,000.
April 17: Withdrew cash for office use Rs. 4,000.
April 18: The Sen of Chandigarh sold goods to Suresh for Rs. 30,000.
April 19: Cash received from Sameer Rs. 20,000; allowed him a discount of Rs. 1,000.
April 20: Sold to Raj Banwari, Delhi, for Rs. 40,000.
April 28: Cash sales: Rs.1,400.
April 30: Paid salary by cheque Rs. 8,000.
April 30: Paid rent by cheque Rs. 5,000.
April 30: Paid cash into bank Rs. 4,000.
Journalise the above transactions and post them to the ledger.
Video Solution:
Watch the detailed explanation video.
Question
7:
The
following balances appeared in the books of Ashok, Delhi on 1st April,
2021:
Assets:
Cash Rs. 50,000; Stock Rs. 30,000; Debtors – Ram Rs. 50,000; Machinery Rs. 60,000.
Liabilities:
Creditor—Rajesh Rs. 30,000.
The
following transactions took place in April, 2021:
April
04: Sold goods for cash for Rs. 7,000.
April
06: Goods returned by Ram, Delhi Rs. 1,000.
April
10: Purchased goods from Rajesh, Jaipur (Rajasthan), of list price Rs. 10,000
for Rs. 9,000.
April
15: Bought goods at a list price of Rs. 15,000 from Rakesh, Kolkata, less a 10%
trade discount and a 5% Cash discount and paid 40% of the price immediately.
April
20: Paid to Rajesh in full settlement of his proprietor Rs. 38,600.
April
25: Paid for the life insurance premium of the proprietor, Rs. 500.
April
30: Received a commission of Rs. 2,000.
Post
journal the above transaction, post them into the ledger, and prepare the trial
balance on 30th April, 2021.
Video Solution:
Watch the detailed explanation video.
Question
8:
On
1st April 2021, the following were Ledger balances of M/S. Ram &
Co., Delhi:
Cash
in hand: Rs.300; Cash at bank: Rs.7,000; Bills payable: Rs.1,000; Zahir (Dr): Rs.800; Stock: Rs.4,000.
Gobind (Cr): Rs. 2,000; Sharma (Dr): Rs. 1,500; Rahul (Cr): Rs. 900; Capital: Rs. 9,700.
Transactions
during the month of April 2021 were:
April
02: Bought goods from Gobind, Delhi, for Rs. 900.
April
03: Sold goods to Sharma, Kanpur, for Rs. 1,000.
April
05: Bought goods from Rahul, Delhi, for Rs. 1,200.
April
08: Sold goods to Zahir, Kolkata, for Rs. 500.
April
15: Paid Gobind by cheque on account Rs. 1,500.
April
18: Received a cheque from Sharma for Rs. 2,000; allowed him a discount of Rs. 50.
April
20: Sold goods to Sharma, Kanpur, for Rs. 800.
April
20: Paid rent by cheque Rs. 200.
April
25: Sold goods to Zahir, Kolkata, for Rs. 1,000.
April
30: Paid salaries in cash Rs. 300.
Post
the above transactions to the ledger and prepare the trial balance on 30th
April, 2021.
Video Solution:
Watch the detailed explanation video.
Watch the Complete Chapter Playlist:
Learn CBSE Class 11 Accountancy Chapter 9: Ledger with detailed explanations and solved problems.
🔗 Access the Complete Playlist Here: Chapter 9 Ledger
Conclusion:
Practicing CBSE Class 11 Accountancy Chapter 9: Ledger questions regularly will strengthen your concepts, improve your accounting skills, and help you prepare confidently for your examinations.
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