hostel rooms in the evening, if the class time is not sufficient. Groups which
complete their task early may assist the other groups.2.3. Presentations will be made in the forenoon session on the next day. At the
end of the presentation each group will list important learning points for
reinforcement.- The Frames
(Questions and Problems are taken out from the book ` Fundamentals of Double entry and Book Keeping’
by Prof. J.R. Batliboi)
Frame- 1
Answer the following and fill in the blanks:
(1) Accounts can be classified into three. They are:
(i) ____
(ii) ____
(iii) ____
(2) Ledger Account has two sides. The left hand side is called _____ side and
right hand side called as ____ side.
(3) The debiting and crediting procedure followed in personal accounts are
(a) ____ (b) _____
(4) The debiting and crediting procedure followed in Asset accounts are (a)
(b) ____
(5) The debiting and crediting procedure followed in nominal accounts are
(i) ---------------------------
(ii) ----------------------------
(6) If Mr. A sell goods worth Rs.500/- to Mr. B on credit basis, which accounts are
affected in the books of Mr. A? How is it affected, and why? Similarly how will the
accounts be treated in the books of Mr. B?
(7) If Mr. A sells the goods worth Rs.200/- on cash payment to Mr. B, how will you treat
the accounts in the books of Mr. A and in the books of Mr. B?