অধ্য়ায় ৪
হিচাপৰ বহীসমূহ আৰু লেনদেন লিপিবদ্ধকৰণ
Books of Account & Recording of transactions
1. What are the different classes of books of accounts? Explain each of these books.
বিভিন্ন শ্ৰেণীৰ হিচাপৰ বহী কি কি? প্ৰতিবিধি বহীৰে বিশ্দ ব্য়াখ্য়া দিয়া।
উত্তৰঃ
2. Discuss the meaning and utility of a Journal.
জাবেদাৰ অৰ্থ আৰু ইয়াৰ উপযোগিতাৰ বিষয়ে আলোচনা কৰা।
উত্তৰঃ
3. "A Journal entry without narration is not meaningful." Explain the statement.
"জাবেদা প্ৰৱিষ্টি ব্য়াখ্য়া অবিহনে অৰ্থপূৰ্ণ নহয়" কথাষাৰ ব্য়াখ্য়া কৰা।
উত্তৰঃ
4. "Every Journal entry should have a narration". Explain.
"প্ৰতিটো জাৰ্নেল প্ৰবিষ্টিৰ এটা বৰ্ণনা থাকিব লাগে"। ব্যাখ্যা কৰা।
উত্তৰঃ
5. What do you mean by "Books" of original entry?
প্ৰাথমিক প্ৰৱিষ্টিৰ বহী বুলিলে কি বুজা?
উত্তৰঃ
6. Show the rilings of a Journal with five imaginary entries therein.
জাবেদাৰ ৰেখাক্ৰম পাঁচোটা কাল্পনিক প্ৰৱিষ্টিসহ দেখুওৱাঁ
উত্তৰঃ
7. State the features of Journal.
জাবেদাৰ বৈশিষ্ট্য়সমূহ উল্লেখ কৰা।
উত্তৰঃ
8. What is a Ledger? State its necessities and advantages.
খতিয়ন কি? ইয়াৰ আৱশ্যকতা আৰু সুবিধাসমূহ উল্লেখ কৰা।
উত্তৰঃ
9. What is ledger? State its necessities and advanteges.
খতিয়ন কি? ইয়াক কিয় সকলো হিচাপবহীৰ ভিতৰতেই মুখ্য় বুলি কোৱা হয়।
উত্তৰঃ
10. Show the rulings of an account and state the principles of writing transaction in it.
হিচাপৰ ৰেখাক্ৰম সহ আৰ্হি দেখুওৱা আৰু ইয়াৰ লেনদেন অন্তৰ্ভূক্ত কৰা নীতি উল্লেখ কৰা।
উত্তৰঃ
11. Explain the procedure of balancing an account.
হিচাপৰ উদ্বৃত্ত নিৰ্ধাৰণ প্ৰক্ৰিয়াৰ ব্য়াখ্য়া কৰা।
উত্তৰঃ
12. What do you understand by debit balance and credit balance?
ডেবিট উদ্বৃত্ত আৰু ক্ৰেডিট উদ্বৃত্ত বুলিলে কি বুজা?
উত্তৰঃ
13. State explain the sub-division of ledger.
খতিয়নৰ উপবিভাগসমূহ উল্লেখ কৰি ব্য়াখ্য়া কৰা।
উত্তৰঃ
14. Describe in your own language, the relation between journal and ledger.
জাবেদা আৰু খতিয়নৰ ভিতৰত থকা সম্পৰ্ক তোমাৰ নিজৰ ভাষাত বৰ্ণনা কৰা।
উত্তৰঃ
15. "Ledger is the Principal book of accounts in s business." Justify the answer.
"খতিয়ন ব্য়ৱসায়ৰ মুখ্য়বহী বুলি কোৱা হয়।" যুক্তি দৰ্শাই আলোচনা কৰাঁ।
উত্তৰঃ
16. Mention the differance between journal be and ledger.
জাবেদা আৰু খতিয়নৰ মাজৰ পাৰ্থক্য় লিখা।
উত্তৰঃ
17. Journalise the following transaction and post them into ledger:
2010
Feb. 1: Received cash from Pradip Saikia Rs. 1,000.
Feb. 4: Purchased goods for cash Rs. 500.
Feb. 11: Sold goods to Phani Sarma Rs. 200.
Feb. 13: Paid Chandra Bora Rs. 400.
Feb. 17: Received from Ananda Kakati Rs. 100.
Feb. 20: Bought furniture from Rajani Baishya Rs. 200.
Feb. 27: Paid rent Rs. 80.
Feb. 28: Paid Salary Rs. 100.
18. Transactions of Sri Balin Hazarika for April, 2010 are given below: Journalise them and post them into respective ledger accounts and balance the same.
2010
April. 1: Started business with cash Rs. 15,000.
April. 2: Paid into bank Rs. 13,000.
April. 3: Bought goods by cash Rs. 1,500.
April. 4: Sold goods for cash 500.
April. 8: Paid rent Rs. 300.
April. 10: Sold goods to Reba Bora on credit Rs. 1,000.
Apri. 11: Purchased goods from Sonaram Saikia on credit Rs. 3,000
April. 13: Received cash from Reba Bora Rs. 995.
Allowed him discount Rs. 5.
April. 14: Paid Sonaram Saikia by cheque Rs. 2,950.
He allowed discount Rs. 50.
April. 17: Purchased goods by issue of cheque Rs. 4,000.
April. 20: Sold goods for cash Rs. 1,500.
April. 22: Sold goods to Ranjit Sharma in cash Rs. 500.
April. 22: Bought goods from Nilima Bhuyan in cash Rs. 1,000.
April. 25: Paid into bank 1,500.
April. 28: Paid salary Rs. 150.
19. The following are the dtransactions of Sri Naren Bora for the month of October, 2010.
2010
October 1:Started business with Rs. 6.000 and the same was deposited into bank.
October 2:Purchased goods on credit from Arun Barman Rs. 200, Babulal Paul Rs. 350, Mujibur Rahman Rs. 500, Ganesh Goswami Rs. 450.
October 3: Cash sales Rs. 320.
October 5: Paid rent by cheque Rs. 50.
October 7: Paid rates by cheque Rs. 150.
October 12: Sold goods on credit to: Ganesh Baruah Rs. 130, Umesh Sharma Rs. 200, Onuj Borkakati Rs. 1,500.
October 16: Paid wages by cash Rs. 60.
October 19: Bought goods on credit from Ganesh Goswami Rs. 110; Majibur Rahman Rs. 340; Benoy Paul Rs. 220.
October 21: Bought motor van on credit from Assam Motors Rs. 2,00,000.
October 23: Paid by cheque to Arun Barman Rs. 200; Benoy Paul Rs. 220; Ganesh Goswami Rs. 560.
October 28: Received cheque from: Umesh Sharma Rs. 200, Onuj Borkakati Rs. 1,500.
October. 30: Naren Bora brings further Rs. 10,000 into the business and paid into the business bank account.
Write up the books of prime entry, lendger accounts and balance the same
20. Show joural entier to record the following transction in the books of Sri Jiten Bora:
2010
April. 1: Started busines with cash Rs. 10,000.
April. 2: Received a loan from Dharma Saikia Rs. 20,000 and a bank account is opened and the amount paid into bank.
April. 4: Bought furniture for office use on credit from Furniture House Rs. 1,500.
April. 7: Bought goods for cash Rs. 8,000.
April. 9: Return defective furniture to Furniture House Rs. 500.
April.14: Sold goods for cash Rs. 4,000.
April. 18: Paid wages Rs. 200.
April. 22: Paid amount due to Furniture House by cheque.
April. 25: Repaid part of Dharma Saikia's loan by cheque Rs. 5,000.
April. 30: Paid into Bank Rs. 3,000.
Write up the ledger accounts showing the postings of the above transactions and balance the accounts.
21. Jornalise in the books of Shyamal the following transactions:
(i) 3.1.2008: Shyamal purchased goods of the value of Rs. 800 in cash.
(ii) 4.1.2008: He purchased goods of the value of Rs. 600 from Kajal and paid by cheque.
(iii) 5.1.2008: He sold goods of the value of Rs. 280 in cash.
(iv) 8.1.2008: He sold goods of the value of Rs. 200 to Iqbal on credit.
(v) He deposited a sum of Rs. 700 into the bank from his cash.
(For Paid User 300 for 1 Year)
(সকলো পাঠৰ Paid উত্তৰবোৰ চাব পাৰিব)
- Hiru Moni Bora
