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Vidaara.orgClass 11 · Mathematics
CodeVID-M11-WS
Journal — Practice Worksheet
Chapter: Journal
Topic: Journal
Maximum Marks: 35
Time: 30 minutes
Name: ____________________ Roll No.: __________ Date: ____________

General Instructions

  • All questions are compulsory.
  • Choose the correct option (A, B, C or D) for each question.
  • The answer key is at the end — try the paper first!
Section A — Multiple Choice (1 mark each) 15 × 1 = 15 marks
1.
The journal is the book of:
  • A.Final entry
  • B.Original entry
  • C.Secondary entry
  • D.No entry
2.
Ram's account is a ____ account.
  • A.Real
  • B.Nominal
  • C.Personal
  • D.Asset
3.
Cash account is a ____ account.
  • A.Personal
  • B.Real
  • C.Nominal
  • D.Expense
4.
Rent paid is a ____ account.
  • A.Real
  • B.Personal
  • C.Nominal
  • D.Capital
5.
Golden rule for personal accounts:
  • A.Debit what comes in
  • B.Debit the receiver, credit the giver
  • C.Debit expenses
  • D.Credit incomes
6.
Golden rule for real accounts:
  • A.Debit the receiver
  • B.Debit what comes in, credit what goes out
  • C.Debit expenses & losses
  • D.Credit the giver
7.
Under the modern rule, an increase in an asset is a:
  • A.Credit
  • B.Debit
  • C.Loss
  • D.Gain
8.
Under the modern rule, an increase in capital is a:
  • A.Debit
  • B.Credit
  • C.Expense
  • D.Asset
9.
'Started business with cash' is journalised as:
  • A.Cash A/c Dr, To Capital A/c
  • B.Capital A/c Dr, To Cash A/c
  • C.Purchases A/c Dr, To Cash A/c
  • D.Drawings A/c Dr, To Cash A/c
10.
An entry with more than two accounts is a:
  • A.Simple entry
  • B.Compound entry
  • C.Single entry
  • D.Null entry
11.
A machine bought for use in the factory is debited to:
  • A.Purchases A/c
  • B.Machinery A/c
  • C.Goods A/c
  • D.Expense A/c
12.
Cash withdrawn by the proprietor for personal use is debited to:
  • A.Salary A/c
  • B.Drawings A/c
  • C.Capital A/c
  • D.Cash A/c
13.
In an opening entry, liabilities and capital are:
  • A.Debited
  • B.Credited
  • C.Ignored
  • D.Erased
14.
Closing entries transfer nominal accounts to the:
  • A.Balance Sheet
  • B.Trading and Profit & Loss Account
  • C.Cash Book
  • D.Journal Proper only
15.
Errors already recorded are corrected by:
  • A.Erasing
  • B.A rectifying entry
  • C.Overwriting
  • D.Whitener
Section B — Challenge / Olympiad (2 marks each) 10 × 2 = 20 marks
16.
Paid Rs 9,700 to Sohan in full settlement of his account of Rs 10,000. The correct entry is:
  • A.Sohan A/c Dr 10,000; To Cash A/c 9,700; To Discount Received A/c 300
  • B.Cash A/c Dr 9,700; To Sohan A/c 9,700
  • C.Sohan A/c Dr 9,700; To Cash A/c 9,700
  • D.Discount A/c Dr 300; To Sohan A/c 300
17.
Goods costing Rs 2,000 are given away as a charity/donation. The debit goes to:
  • A.Charity (Donation) A/c
  • B.Sales A/c
  • C.Cash A/c
  • D.Capital A/c
18.
A student debits 'Purchases A/c' when the firm buys a delivery van for its own use. This is wrong because:
  • A.A van for own use is a fixed asset, not goods for resale
  • B.Vans are never recorded
  • C.It should be credited
  • D.Purchases must always be cash
19.
Why do total debits always equal total credits in every journal entry?
  • A.Because of the dual aspect concept
  • B.Because of inflation
  • C.Because of the bank
  • D.It is a coincidence
20.
Received Rs 5,000 from Gita, allowed her Rs 100 discount. The entry is:
  • A.Cash A/c Dr 5,000; Discount Allowed A/c Dr 100; To Gita A/c 5,100
  • B.Gita A/c Dr 5,100; To Cash A/c 5,000
  • C.Cash A/c Dr 5,100; To Gita A/c 5,100
  • D.Discount A/c Dr 100; To Cash A/c 100
21.
Using the modern rule, salary outstanding (unpaid) at year-end increases an expense AND creates a liability. The entry is:
  • A.Salary A/c Dr; To Outstanding Salary A/c
  • B.Outstanding Salary A/c Dr; To Salary A/c
  • C.Cash A/c Dr; To Salary A/c
  • D.Salary A/c Dr; To Cash A/c
22.
Which is a personal account in disguise?
  • A.Outstanding Rent A/c (a representative personal account)
  • B.Rent A/c
  • C.Cash A/c
  • D.Salary A/c
23.
Sold goods to Ravi for Rs 8,000 on credit. The correct entry is:
  • A.Ravi A/c Dr 8,000; To Sales A/c 8,000
  • B.Sales A/c Dr 8,000; To Ravi A/c 8,000
  • C.Cash A/c Dr 8,000; To Sales A/c 8,000
  • D.Ravi A/c Dr 8,000; To Cash A/c 8,000
24.
An opening entry shows assets Rs 80,000 and liabilities Rs 30,000. The capital credited will be:
  • A.Rs 50,000
  • B.Rs 1,10,000
  • C.Rs 30,000
  • D.Rs 80,000
25.
The proprietor takes goods (cost Rs 3,000) for personal use. The entry is:
  • A.Drawings A/c Dr 3,000; To Purchases A/c 3,000
  • B.Drawings A/c Dr 3,000; To Sales A/c 3,000
  • C.Purchases A/c Dr 3,000; To Drawings A/c 3,000
  • D.Cash A/c Dr 3,000; To Drawings A/c 3,000

Answer Key

Section A — Multiple Choice (1 mark each)
  1. (B) Original entry
  2. (C) Personal
  3. (B) Real
  4. (C) Nominal
  5. (B) Debit the receiver, credit the giver
  6. (B) Debit what comes in, credit what goes out
  7. (B) Debit
  8. (B) Credit
  9. (A) Cash A/c Dr, To Capital A/c
  10. (B) Compound entry
  11. (B) Machinery A/c
  12. (B) Drawings A/c
  13. (B) Credited
  14. (B) Trading and Profit & Loss Account
  15. (B) A rectifying entry
Section B — Challenge / Olympiad (2 marks each)
  1. (A) Sohan A/c Dr 10,000; To Cash A/c 9,700; To Discount Received A/c 300
  2. (A) Charity (Donation) A/c
  3. (A) A van for own use is a fixed asset, not goods for resale
  4. (A) Because of the dual aspect concept
  5. (A) Cash A/c Dr 5,000; Discount Allowed A/c Dr 100; To Gita A/c 5,100
  6. (A) Salary A/c Dr; To Outstanding Salary A/c
  7. (A) Outstanding Rent A/c (a representative personal account)
  8. (A) Ravi A/c Dr 8,000; To Sales A/c 8,000
  9. (A) Rs 50,000
  10. (A) Drawings A/c Dr 3,000; To Purchases A/c 3,000
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