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CBSE Questions for Class 11 Commerce Accountancy Accounts From Incomplete Records Quiz 4 - MCQExams.com
CBSE
Class 11 Commerce Accountancy
Accounts From Incomplete Records
Quiz 4
If the opening capital is Rs.80000, closing capital is Rs.180000, withdrawals are Rs.10000 and additional capital brought in is Rs.20000 the profit will be Rs.________________.
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0%
90000
0%
110000
0%
70000
0%
150000
Explanation
Profit/loss = Closing capital + Drawings - (opening capital + additional capital)
From the following find out the total drawing during the year.
Total assets at the beginning of the year Rs.20,000, total assets at the end of the year 15,000, net profit during the year Rs.7000.
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0%
Rs. 7000
0%
Rs.12,000
0%
Rs. 8000
0%
Rs.80000
Explanation
Calculation of total assets at the end of the year :-
Assets in the beginning of the year =Rs 20000
Add : Net profit for the year 7000
Less : Assets at the end of the year (15000)
= Rs 12000
Yes Associates is not maintaining full-fledged accounts on Double entry system basis. From the following details estimate the drawing of the firm during $$2013-14$$
Capital as on $$1-4-2013$$ Rs. $$1,00,000$$
Capital added during the year Rs. $$20,000$$
Profit credited to capital A/c during the year Rs. $$35,000$$
Capital as on $$31-3-2014$$ Rs. $$1,25,000$$.
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0%
Rs. $$50,000$$
0%
Rs. $$30,000$$
0%
Rs. $$35,000$$
0%
Rs. $$45,000$$
Explanation
Ending balance of capital account = Opening balance of capital account + Capital addition during the year + Profit - Drawing
Drawing =
Opening balance of capital account + Capital addition during the year + Profit - Ending balance of capital account
Drawing = Rs. 1,00,000 + Rs. 20,000 + Rs. 35,000 - Rs. 1,25,000
Drawing = Rs. 30,000
From the following details find out the total sales.
Particulars
Rs.
Opening Debtors
$$10,200$$
Cash received from debtors
$$30,400$$
Returns Inwards
$$2,700$$
Bad debts
$$1,200$$
Debtors at end
$$13,800$$
Cash Sales
$$28,400$$
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0%
Rs. $$66,300$$
0%
Rs. $$66,000$$
0%
Rs. $$65,000$$
0%
Rs. $$66,500$$
Explanation
Sales can be calculated by preparing the Debtor Account:
Sundry Debtors Account
Particulars
Amount
Particulars
Amount
To Opening Balance B/f
10200
By Cash
30400
To Credit sales
37900
By Returns Inwards
2700
By Bad Debts
1200
By Closing Balance c/f
13800
Total
48100
Total
48100
Cash Sales (A)
28400
Credit Sales (B)
37900
Total Sales (A+B)
66300
Find the total assets at the end of the year if net profit, drawing during the year and assets at the of beginning of the year were 12,000, 7000 and 20,000 respectively.
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0%
25,000
0%
15,000
0%
9,000
0%
8,000
Explanation
Calculation of total assets at the end of the year :-
Assets in the beginning of the year =Rs 20000
Less : Drawing made during the year (7000)
Add : Net profit for the year 12000
= Rs 25000
Particulars
Rs.
Opening capital
$$16,000$$
Investment by proprietor
Nil
Drawings
$$3,000$$
Capital at the end
$$13,500$$
Net Profit/(Loss)
?
The net profit will be.
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0%
Rs. $$600$$
0%
Rs. $$500$$
0%
Rs. $$550$$
0%
Rs. $$700$$
Explanation
$$Opening Capital+Profit+Invested by proprietor-Drawings=Closing Capital$$
$$Rs.16000+Profit+NIL-Rs.3000=Rs.13500$$
$$Rs.13000+Profit=Rs.13500$$
$$Profit=Rs.13500-13000$$
$$Profit = Rs.500$$.
The ending balance of the accounts receivable account was $$Rs. 1,20,000$$. Services billed to customers for the period were $$Rs. 2,15,000$$ and collection on account from customers was $$Rs. 2,36,000$$. Thee beginning balance of account receivable was__________.
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0%
$$Rs. 3,35,000$$
0%
$$Rs. 1,41,000$$
0%
$$Rs. 98,000$$
0%
$$Rs. 3,33,000$$
Explanation
This can be represented as:
Accounts Receivable A/c
Particulars
Amount
Particulars
Amount
To Opening Bal. B/d
141000
By Cash
236000
To Sales/Services
215000
By Closing Balance C/d
120000
Total
356000
Total
356000
From the following calculate credit purchases during the year.
Creditors as on $$1-4-2013$$ Rs. $$36,500$$
Payment made to creditors Rs. $$60,000$$
Discount given by creditors for early payment Rs. $$5,500$$
Creditors as on $$31-3-2014$$ Rs. $$21,000$$.
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0%
Rs. $$50,000$$
0%
Rs. $$54,000$$
0%
Rs. $$61,250$$
0%
Rs. $$52,800$$
Explanation
Ending balance of Creditor = Op. bal. of Creditor + Payment made to Creditor + Discount - Cr. purchases
Cr. purchases =
Ending balance of Creditor +
Payment made to Creditor
+
Discount
-
Op. bal. of Creditor
Cr. purchases = Rs. 21,000 + Rs. 60,000 + Rs. 5,500 - Rs. 36,500
Cr. purchases = Rs. 50,000
If any unrecorded liability is paid on dissolution of the firm __________ is debited.
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0%
Cash / Bank Account
0%
Realization Account
0%
Partners Capital Account
0%
Partners Loan Account
Explanation
In case of payment of unrecorded liability Realisation account would be debited and Cash/bank a/c credited.
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