Chapter 2 - Classification of Accounts
(Problems) Q.I. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. [Link]. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Classify the following into personal A/c, real A/c and Nominal A/c. Mr. X A/c. Bank of India A/c. Bank A/c. Cash A/c. Land and Building A/c. Plant and Machinery A/c. Furniture A/c. Insurance A/c. / Insurance Premium A/c. Insurance Company A/c. M/s. X & Co. A/c. Rent A/c. / Rent paid A/c Rent Received A/c. Rent Receivable A/c. Rent Payable A/c. Prepaid Rent A/c. Outstanding Rent A/c. Discount A/c. Wages A/c. Outstanding wages A/c. Commission A/c. Commission Received A/c. Commission Paid A/c. Commission Receivable A/c. / Comm. due but not received. Commission Payable A/c. Commission Received but not due A/c. Classify the following into personal, Real and Nominal A/cs. Rams Capital A/c. Capital A/c. Rams Drawing A/c. Drawings A/c. Octroi A/c Patent & Trademark A/c Goodwill A/c. Copy Right A/c. Office Premises A/c. Motor Car A/c. Motor Car Expense A/c. Motor Car Expense Payable A/c. Provident Fund A/c.
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Notes Compiled by Prof. M. B. Thakoor
Notes by Prof. B.M. Thakoor
14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. [Link]. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. [Link]. 1. 2. 3. 4.
Provident Fund Investment A/c. Provident Fund Contribution A/c. Depreciation A/c. Royalty A/c. Royalty Received A/c. Royalty Paid A/c. Royalty Receivable A/c. Royalty Payable A/c. Fixed Deposit A/c. Investment A/c. University of Bombay A/c. Live Stock A/c. Dead Stock A/c. Classify the following into personal A/c, Real A/c and Nominal A/c. Bad debts A/c. Factory Building A/c Subscription A/c Subscription Payable A/c Mr. Xs Loan A/c Loan A/c Bank Loan A/c Interest on Bank Loan A/c Outstanding Interest on Bank Loan A/c Debtor A/c Creditor A/c Bank Charges A/c Bank Overdraft A/c Typewriter A/c Typewriter Repair A/c Typewriter Repair Payable A/c Railway Siding A/c Larsen & Toubro A/c Proprietor Current A/c Loss on sale of furniture A/c Stationery A/c Stock of Stationery A/c Telephone Deposit A/c M.T.N.L. A/c Audit Fees A/c Classify the following into personal A/c., Real A/c. and Nominal A/c. Oil and Fuel A/c. Stock of oil and fuel A/c Maintenance A/c. Damage for Breach of contract A/c
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Notes by Prof. B.M. Thakoor
5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26.
Freight A/c Bills Receivable A/c Bills Payable A/c Purchase A/c Purchases Return A/c Sales A/c Sales Return A/c Central Government Securities A/c Loss by theft A/c Dock Charges A/c Demurrage A/c Import Duty A/c Export Duty A/c Custom Duty A/c Duty Draw back A/c Import duty payable A/c Profit on Sale of Asset A/c Customer A/c Supplier A/c Advertising A/c Repairs and Maintenance A/c Loose Tools A/c
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