लघु उत्तरीय क्रियात्मक प्रश्न
Table of Contents
(Short Answer Numerical Questions)
1 .यह मानते हये कि परिव्यय एवं वित्तीय लेखे एकीकृत हैं, निम्नलिखित लेन-देनों की जर्नल प्रविष्टियाँ कीजिये।
journalise the following transactions, assuming that Cost and Financial Accounts are integrated :
Raw Materials Purchased (50% on credit) 2,40,000
Wages Paid 1,00,000
Wages Charged to Production 50,000
Materials Issued to Production 2,00,000
Finished Goods at Cost 50,000
2 .निानलिखित सूचनाओं से एकीकृत लेखांकन पद्धति के अन्तर्गत जर्नल प्रविष्टियाँ कीजिये
From the following informations, pass the journal entries under integral accounting system:
(i) भुगतान की गई शुद्ध मजदूरी 65,000 एवं की गई कटौतियां 7,000
Net wages paid * 65,000; Deductions being 7,000.
(ii) देय सकल वेतन 28.000, कटौतियाँ 3,000
Gross salaries payable 28,000; Deductions 3,000.
(iii) वेतन एवं मजदूरी का आबंटन 70,000 प्रत्यक्ष एवं शेष का 50% उत्पादन, 30% प्रशासन एवं 20% विक्रय एवं वितरण उपरिव्यय।
Salaries and Wages Allocation : 70,000 direct and out of the balance, 50% production, 30%
administration and 20% selling and distribution overheads.
दीर्घ उत्तरीय क्रियात्मक प्रश्न
(Long Answer Numerical Questions)
1 .शिवालिका एन्टरप्राइजेज लेखांकन की एकीकृत पद्धति संचालित करती है। निम्नलिखित व्यवहारों की जर्नल प्रविष्टियाँ कीजिये।
Shivalika Enterprises operates an integral system of accounting. Journalise the following transactions :
(1) Raw Materials Purchased (50% on credit) 6,00,000
(ii) Materials Issued to Production 4,00 000
(iii) Factory Overheads incurred 80,000
(iv) Sales (50% Credit) 7,50,000
(v) Receipts from Debtors 2,00,000
(vi) Payment to Creditors 2,00,000
2 .निम्नांकित व्यवहारों की जर्नल प्रविष्टियाँ लिखिये, यह मानते हुये कि लागत तथा वित्तीय खाते एकीकृत हैं
Journalise the following transactions assuming that cost and financial transactions are integrated :
Raw Materials Purchased 2,00.000
Direct Materials issued to production 1,50.000
Wages Paid (30% Indirect) 1,20,000
Wages charged to production 84,000
Manufacturing Expenses incurred 84,000
Manufacturing Overhead charged to production 92,000
Selling and Distribution Costs 20,000
Finished Products (at cost) 2,00,000
Closing Stock Nill
Sales 2,90,000
Receipts from Debtors 69,000
Payment to Creditors 1,10 000
3 .आपको निम्नांकित सूचनाओं से एकीकृत खाता पद्धति के अन्तर्गत जर्नल प्रविष्टियाँ करनी हैं
From the following informations, you are required to pass journal entries under the system of integrated accounts:
Materials purchased on credit 37,000
Wages paid 42,000
Wages productive 37,000
Wages unproductive 5,000
Materials issued to production 32,000
Works expenses incurred 16,250
Works expenses charged to production 16,500
Office and administration expenses paid 11,000
Office and administration expenses charged to production 10,875
Selling overhead paid 11,250
Selling overhead charged to sales 11,250
Sales (credit) 97,500
