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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. Q.II. 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. Q.III. 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. Q.IV. 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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