CBSE Class 11th Accountancy Worksheets - w8a

 Free Accountancy - Class 11th (CBSE) - Worksheet - w8a - Journal

Gone are those days when you needed to download Class 11th worksheets for the Accountancy subject.

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We are providing the free worksheets where there is no need to download any PDF or Word file; just scroll through our page.

On this page, you can master every journal through the MCQs and practical problems like:

• Cash purchases
• Credit purchases
• Purchase return
• Cash sales
• Credit sales
• Sales return
• Discount allowed and discount received
• Trade discount
• Opening journal entry
• Depreciation
• Outstanding expenses
• Prepaid expenses
• Interest on drawings
• Interest on capital

Let's start the worksheet.

Class 11th - Accountancy (CBSE) MCQs  

Q1. When the number of accounts to be debited or credited is more than one, entry made for recording the transaction is called _______ Journal Entry.

1. Single
2. Compound
3. Normal
4. Complex

Q2. Journal is a book of :

1. Original Entry 
2. Final Entry 
3. Cash entry 
4. Single Entry

Q3. Computer Purchased for office is debited to:

1. Office expenses Account
2. Office Equipment Account
3. Purchases Account
4. Stock Account

Q4. Rent paid to Landlord should be debited to:

1. Rent Account
2. Drawing Account
3. Landlord Account
4. Income Account

Q5. Pass journal entries for the following transactions:

Q6. Journalise the following entries:

Q7. You are required to journalise the following transactions:

• Balances in the books of Rahul, a computer dealer on 1st April, 2017.
• Cash ₹500; Bank Overdraft ₹1,000; Debtors ₹7,000; Building ₹6,500.
• Computers ₹3,500. 
• On the same day, he sold a computer, the book value of which was ₹2,000 for ₹1,950.

Q8. Pass Journal Entries for the following:

• Received ₹50,000 from Yogesh, which were written off as bad debts in the previous year. 
• Salaries due to clerks ₹2,40,000. 
• Out of the rent paid this year, ₹30,000 is related to next year. 
• Provide 10% depreciation on furniture costing ₹80,000. 
• Provide 6% interest on capital amounting to ₹10,00,000. 
• Charge interest on drawings ₹5,000.

The End

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