{"id":37841,"date":"2021-03-15T04:12:26","date_gmt":"2021-03-15T09:42:26","guid":{"rendered":"https:\/\/tnboardsolutions.com\/?p=37841"},"modified":"2021-07-08T01:54:20","modified_gmt":"2021-07-08T07:24:20","slug":"samacheer-kalvi-11th-accountancy-guide-chapter-3","status":"publish","type":"post","link":"https:\/\/tnboardsolutions.com\/samacheer-kalvi-11th-accountancy-guide-chapter-3\/","title":{"rendered":"Samacheer Kalvi 11th Accountancy Guide Chapter 3 Books of Prime Entry"},"content":{"rendered":"

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide<\/a> Pdf Chapter 3 Books of Prime Entry Text Book Back Questions and Answers, Notes.<\/p>\n

Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 3 Books of Prime Entry<\/h2>\n

11th Accountancy Guide Books of Prime Entry Text Book Back Questions and Answers<\/h3>\n

I. Choose the correct answer.<\/span><\/p>\n

Question 1.
\nAccounting equation signifies …………….
\n(a) Capital of a business is equal to assets
\n(b) Liabilities of a business are equal to assets
\n(c) Capital of a business is equal to liabilities
\n(d) Assets of a business are equal to the total of capital and liabilities
\nAnswer:
\n(d) Assets of a business are equal to the total of capital and liabilities<\/p>\n

\"Samacheer<\/p>\n

Question 2.
\n‘Cash withdrawn by the proprietor from the business for his personal use’ causes …………….
\n(a) Decrease in assets and decrease in owner’s capital
\n(b) Increase in one asset and decrease in another asset
\n(c) Increase in one asset and increase in liabilities
\n(d) Increase in asset and decrease in capital
\nAnswer:
\n(a) Decrease in assets and decrease in owner’s capital<\/p>\n

Question 3.
\nA firm has assets of Rs. 1,00,000 and the external liabilities of Rs. 60,000. Its capital would be ……………….
\n(a) Rs. 1,60,000
\n(b) Rs. 60,000
\n(c) Rs. 1,00,000
\n(d) Rs. 40,000
\nAnswer:
\n(d) Rs. 40,000<\/p>\n

Question 4.
\nThe incorrect accounting equation is ………………….
\n(a) Assets = Liabilities + Capital
\n(b) Assets = Capital + Liabilities
\n(c) Liabilities = Assets + Capital
\n(d) Capital = Assets – Liabilities
\nAnswer:
\n(c) Liabilities = Assets + Capital<\/p>\n

Question 5.
\nAccounting equation is formed based on the accounting principle of ………………
\n(a) Dual aspect
\n(b) Consistency
\n(c) Going concern
\n(d) Accrual
\nAnswer:
\n(a) Dual aspect<\/p>\n

Question 6.
\nReal account deals with ……………..
\n(a) Individual persons
\n(b) Expenses and losses
\n(c) Assets
\n(d) Incomes and gains
\nAnswer:
\n(c) Assets<\/p>\n

Question 7.
\nWhich one of the following is representative personal account?
\n(a) Building A\/c
\n(b) Outstanding salary A\/c
\n(c) Mahesh A\/c
\n(d) Balan & Co
\nAnswer:
\n(b) Outstanding salary A\/c<\/p>\n

Question 8.
\nPrepaid rent is a ……………….
\n(a) Nominal A\/c
\n(b) Personal A\/c
\n(c) Real A\/c
\n(d) Representative personal A\/c
\nAnswer:
\n(d) Representative personal A\/c<\/p>\n

\"Samacheer<\/p>\n

Question 9.
\nWithdrawal of cash from business by the proprietor should be credited to
\n(a) Drawings A\/c
\n(b) Cash A\/c
\n(c) Capital A\/c
\n(d) Purchases A\/c
\nAnswer:
\n(b) Cash A\/c<\/p>\n

Question 10.
\nIn double entry system of book keeping, every business transaction affects
\n(a) Minimum of two accounts
\n(b) Same account on two different dates
\n(c) Two sides of the same account
\n(d) Minimum three accounts
\nAnswer:
\n(a) Minimum of two accounts<\/p>\n

II. Very Short Answer Type Questions<\/span><\/p>\n

Question 1.
\nWhat are source documents?
\nAnswer:
\nSource documents are the authentic evidences of financial transactions.
\nThese documents show the nature of transaction, the date, the amount and the parties involved.
\nSource documents include cash receipt, invoice, debit note, credit note, pay-in-slip, salary bills, wage bills, cheque record slips, etc.
\nThey also serve as legal evidence in case of any legal dispute.<\/p>\n

\"Samacheer<\/p>\n

Question 2.
\nWhat Is accounting equation?
\nAnswer:
\nThe relationship of assets with that of liabilities to outsiders and to owners in the equation form is known as accounting equation.
\nAccounting equation is a mathematical expression which shows that the total of assets is equal to the total of liabilities and capital.
\nThis is based on the dual aspect concept of accounting.
\nThis means that total claims of outsiders and the proprietor against a business enterprise will always be equal to the total assets of the business enterprise.
\nCapital + Liabilities = Assets<\/p>\n

Question 3.
\nWrite any one transaction which
\n(a) Decreases the assets and decreases the liabilities:
\nAnswer:
\nE.g : Outstanding Rent paid by the company Rs. 30,000.
\nHere Outstanding Rent (Liability) is decreasing, Cash (Asset) is decreasing.<\/p>\n

(b) Increases one asset and decreases another asset:
\nAnswer:
\nE.g: Building purchased for Cash Rs. 50,000.
\nHere Building (Asset) is increasing and Cash (Asset) is decreasing.<\/p>\n

Question 4.
\nWhat is meant by journalising?
\nAnswer:
\nThe process of analysing the business transactions under the heads of debit and credit and recording them in the journal is called journalising.<\/p>\n

Question 5.
\nWhat is real account?
\nAnswer:
\nA real account is an account that retains and rolls forward its ending balance from period to period. The areas in the balance, sheet in which real accounts are found are assets, liabilities, and equity. Examples of real accounts are: Cash, Accounts receivable, Fixed Assets Accounts payable, Retained earnings.<\/p>\n

Question 6.
\nHow are personal accounts classified?
\nAnswer:
\n\"Samacheer<\/p>\n

Question 7.
\nState the accounting rule for nominal account.
\nAnswer:
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 8.
\nGive the golden rules of double entry accounting system.
\nAnswer:
\n\"Samacheer<\/p>\n

III. Short Answer Questions<\/span><\/p>\n

Question 1.
\nWrite a brief note on accounting equation approach of recording transactions.
\nAnswer:
\nThe relationship of assets with that of liabilities to outsiders and to owners in the equation form is known as accounting equation.
\nAccounting equation is a mathematical expression which shows that the total of assets is equal to the total of liabilities and capital.
\nThis is based on the dual aspect concept of accounting.<\/p>\n

This means that total claims of outsiders and the proprietor against a business enterprise will always be equal to the total assets of the business enterprise. The equation is given under:
\nCapital + Liabilities = Assets
\nCapital can also be called as owner’s equity and liabilities as outsider’s equity.<\/p>\n

As the revenues and expenses will affect capital, the expanded equation may be given as under:
\nAssets = Liabilities + Capital + Revenues – Expenses
\nAccounts are classified into five categories: (i) Asset account, (ii) Liability account, (iii) Capital account, (iv) Revenue account and (v) Expense account as follows:
\n\"Samacheer<\/p>\n

Question 2.
\nWhat is an Account? Classify the accounts with suitable examples.
\nAnswer:
\nEvery transaction has two aspects and each aspect affects minimum one account.
\nAn account is the basic unit of identification in accounting.
\nA ledger account is a summary of relevant transactions at one place relating to a particular head.
\nAccount is the systematic presentation of all material information regarding a particular person or item at one place, under one head.<\/p>\n

Classification of Accounts:
\nPersona! Account;
\nAccounting relating to persons is called personal account. The personal account may be natural, artificial or representative personal account.
\nE.g: Malini account, BHEL account, Prepaid Rent account.<\/p>\n

Impersonal Account:
\nAll accounts which do not affect persons are called impersonal accounts. These are further classified into Real and Nominal Accounts.
\nE.g ; Building account, Goodwill, Salaries account.<\/p>\n

Question 3.
\nWhat are the three different types of persona! accounts?
\nAnswer:
\nNatural person’s account: Natural person means human beings. Example: Vinoth account, Malini account.<\/p>\n

Artificial person’s account: Artificial person refers to the persons other than human beings recognised by law as persons. They include business concerns, charitable institutions, etc. Example: BHEL account, Bank account.<\/p>\n

Representative personal accounts: These are the accounts which represent persons natural or artificial or a group of persons. Example: Outstanding salaries account, Prepaid rent account. When expenses are outstanding, it is payable to a person. Hence, it represents a person.<\/p>\n

Question 4.
\nWhat is the accounting treatment for insurance premium paid on the of the proprietor?
\nAnswer:
\nThe proprietor has to pay an agreed premium on a monthly or annual basis. The amount should be treated as prepayment which is considered as current asset.
\nThe following entry should be made:
\nInsurance A\/c Dr –
\nTo Cash\/Bank A\/c –
\n(Being insurance premium paid.)<\/p>\n

\"Samacheer<\/p>\n

Question 5.
\nState the principles of double entry system of book keeping.
\nAnswer:
\nMeaning:
\nDouble entry system of book keeping is a scientific and complete system of recording the financial transactions of an organisation. The two aspects involved is denoted by Debit (Dr.) and Credit(Cr.). The following are the principles of double entry system of book keeping:
\nIn every business transaction, there are two aspects.
\nThe two aspects involved are the benefit or value receiving aspect and benefit or value giving aspect.
\nThese two aspects involve minimum two accounts; at least one debit and at least one credit.
\nFor every debit, there is a corresponding and equivalent credit. If one account is debited the other account must be credited.<\/p>\n

Question 6.
\nBriefly explain about steps in journalising.
\nAnswer:
\nThe process of analysing the business transactions under the heads of debit and credit and recording them in the journal is called journalising. An entry made in the journal is called a journal entry. The following steps are followed in journalising:<\/p>\n

Analyse the transactions and identify the accounts (based on aspects) which are involved in the transaction.<\/p>\n

Classify the above accounts under Personal account, Real account or Nominal account <\u2022> Apply the rules of debit and credit for the above two accounts.<\/p>\n

Find which account is to be debited and which account is to be credited by the application of rules of double entry system. Record the date of transaction in the date column.<\/p>\n

Enter the name of the account to be debited in the particulars column very close to the left hand side of the particulars column followed by the abbreviation ‘Dr\/ at the end in the same line. Against this, the amount to be debited is entered in the debit amount column in the same line.<\/p>\n

Write the name of the account to be credited in the second line starting with the word ‘To’ prefixed a few spaces away from the margin in the particulars column. Against this, the amount to be credited is entered in the credit amount column in the same line.<\/p>\n

Write the narration within brackets in the next line in the particulars column.<\/p>\n

Question 7.
\nWhat is double entry system? State its advantages.
\nAnswer:
\n“Every business transaction has a two-fold effect and that it affects two accounts in opposite directions and if a complete record is to be made of each such transaction it is necessary to debit one account and credit another account. It is this recording of two fold effect of every transaction that has given rise to the term Double Entry” J.R. Batliboi.<\/p>\n

Advantages of double entry system:
\nFollowing are the advantages of double entry system:
\nAccuracy
\nIn this system, the two aspects of each transaction are recorded in the books of accounts. This helps in checking the accuracy in accounting.<\/p>\n

Ascertainment of business results
\nDetails regarding expenses, losses, incomes, gains, assets, liabilities, debtors, creditors, etc., are readily available. This helps to ascertain the net profit earned or loss incurred during an accounting period and also to know the financial position as on a particular date.<\/p>\n

Comparative study
\nThe business results of the current year can be compared with those of the previous years and also 4 with other business firms. It facilitates business planning for future.<\/p>\n

Common acceptance
\nThe business records maintained under this system are accepted by financial institutions, government and others, because it is a systematic and scientific system.<\/p>\n

\"Samacheer<\/p>\n

IV. Exercises<\/span><\/p>\n

Question 1.
\nComplete the accounting equation.
\n(a) Assets = Capital + Liabilities
\n1,00,000 = 80,000 + ?
\nAnswer:
\n(a) Liabilities = Assets – Capital
\nLiabilities = 1,00,000 – 80,000
\nLiabilities = 20,000<\/p>\n

(b) Assets = Capital + Liabilities
\n2,00,000 = ? + 40,000
\nAnswer:
\nCapital = Assets – Liabilities
\nCapital = 2,00,000 – 40,000
\nCapital = 1,60,000<\/p>\n

(c) Assets = Capital + Liabilities
\n? = 1,60,000 + 80,000
\nAnswer:
\nAssets = Capital + Liabilities
\nAssets = 1,60,000 + 80,000
\nAssets = 2,40,000<\/p>\n

Question 2.
\nFor the following transactions, show the effect on accounting equation.
\n(a) Raj Started business with cash – 40,000
\n(b) Opened bank account with a deposit of – 30,000
\n(c) Bought goods from Hari on credit for – 12,000
\n(d) Raj withdrew cash for personal use – 1,000
\n(e) Bought furniture by using debit card for – 10,000
\n(f) Sold goods to Murugan and cash received – 6,000
\n(g) Money withdrawn from bank for office use – 1,000
\nAnswer:
\n(a) Raj started business with cash Rs 40,000
\nIncreasing in capital and increasing in Asset Effects:
\nCash comes in \u2192 Increase in asset
\nCapital provided by the owner \u2192 Increase in capital of owner
\nCapital = Asset
\nCapital = Cash
\n(+)Rs. 40,000 = (+)Rs. 40,000<\/p>\n

(b) Opened bank account with a deposit of Rs 30,000
\nDecrease in one asset and increase in another asset Effects:
\nBank is the receiver \u2192 Increases in Assets
\nCash goes out \u2192 Decrease in Asset
\nCapital = Asset
\nCapital = Bank + cash
\nCapital = (+) Rs. 30,000 + (-) Rs. 30,000<\/p>\n

(c) Bought goods from Hari on credit for Rs. 12,000
\nIncreasing Asset and Increase in Liabilities Effects:
\nStock comes in \u2192 Increase in Asset
\nCreditors arises \u2192 Increase in Liabilities
\nAsset = Liabilities
\nStock = Creditors
\n(+) Rs. 12,000 = (+) Rs. 12,000<\/p>\n

(d) Raj withdrew cash for personal use Rs 1,000
\nDecrease in Asset and decrease in capital Effects:
\nCash goes out \u2192 Decrease in cash
\nDrawings proprietor is the receiver \u2192 Decrease in capital
\nAsset = Capital
\nCash = Capital
\n(-) Rs. 1,000 = (-) Rs. 1,000<\/p>\n

(e) Bought furniture by using debit card for Rs 10,000
\nDecrease in one asset and Increase in another asset Effects:
\nFurniture comes in \u2192 Increase in Furniture
\nBank is giver \u2192 Decrease in a Bank
\nAsset = Liabilities
\nFurniture + Bank = Liabilities
\n(+) Rs. 10,000 + (-) Rs. 10,000 = Liabilities<\/p>\n

(f) Sold goods to Murugan and cash received Rs 6,000
\nDecrease in one asset and increase in another asset Effects:
\nCash comes in \u2192 Increase in cash
\n<$> Stock goes out \u2192 Decrease in stock
\nAsset = Liabilities
\nCash + Stock = Liabilities
\n(+) Rs. 6,000 + (-) Rs. 6,000 = Liabilities<\/p>\n

(g) Money withdrawn from bank for office use Rs 1,000
\nDecrease in one asset and increase in another asset Effects:
\nCash comes in \u2192 Increase in Cash
\nBank is a giver \u2192 Decrease in Bank
\nAsset = Liabilities
\nCash + Bank = Liabilities
\n(+) Rs. 1,000 + (-) Rs. 1,000 = Liabilities<\/p>\n

Accounting Equation:
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 3.
\nPrepare accounting equation for the following transactions,
\n(a) Murugan commenced business with cash Rs 80,000
\n(b) Purchased goods for cash Rs 30,000
\n(c) Paid salaries by cash Rs 5,000
\n(d) Bought goods from Kumar for Rs 5,000 and deposited the money in CDM.
\n(e) Introduced additional capital of Rs 10,000
\nAnswer:
\nAccounting Equation:
\n\"Samacheer<\/p>\n

Question 4.
\nWhat will be the effect of the following on the accounting equation?
\n(a) Sunil started business with Rs 1,40,000 cash and goods worth Rs 60,000
\n(b) Purchased furniture worth Rs 20,000 by cash
\n(c) Depredation on furniture Rs 800
\n(d) Deposited into bank Rs 40,000
\n(e) Paid electricity charges through net banking Rs 500
\n(f) Sold goods to Ravi costing Rs 10,000 for Rs 15,000
\n(g) Goods returned by Ravi Rs 5,000
\nAnswer:
\n(a) Sunil started business with Rs 1,40,000 cash and goods worth Rs 60,000
\nTransactions affecting more than two accounts Effects:
\nCash comes in \u2192 Increase in asset
\nStock comes in \u2192 Increase in asset
\nCapital provide by the owner \u2192 Increase in capital
\nCapital = Asset
\nCapital = Cash + Stock
\n(+) 2,00,000 = (+) 1,40,000 + (+) 60,000<\/p>\n

(b) Purchased furniture worth Rs 20,000 by cash
\nDecrease in one asset and Increase in Another asset Effects:
\nFurniture comes in \u2192 Increase in asset
\nCash goes out \u2192 Decrease in asset
\nLiabilities = Assets
\nLiabilities = Cash + Furniture
\nLiabilities = (-) 20,000 + (-) 20,000<\/p>\n

(c) Depreciation on furniture Rs 800
\nDecrease in asset and decrease in capital effects:
\nFurniture goes out \u2192 Decrease in Asset
\nCapital \u2192 Decrease in Capital
\nCapital = Asset
\nCapital = Furniture
\n(-) 800 = (-) 800<\/p>\n

(d) Deposited into bank Rs 40,000
\nIncrease in one Asset and decrease in another asset Effects:
\nCash goes out \u2192 Decrease in asset
\nBank is a receiver \u2192 Increase in asset
\nLiability = Asset
\nLiability = Cash + bank
\n= (-) 40,000 + (+) 40,000<\/p>\n

(e) Paid electricity charges through net banking Rs 500
\ndecrease in Asset and Decrease in capital Effects:
\nBank is a given \u2192 Decrease in Asset
\nCapital (Expenses) \u2192 Decrease in capital
\nCapital = Asset
\nCapital = Bank
\n(-) 500 = (-) 500<\/p>\n

(f) Sold goods to Ravi costing Rs 10,000 for Rs 15,000
\nIncrease in asset and decreases in another asset and Increase in Capital Effects:
\nCreditors \u2192 Increases in Liabilities
\nStock goes out \u2192 Decreases in asset
\nCapital (Incom(e) \u2192 Increase in capital
\nLiabilities + Capital = Asset
\nCreditors + Capital = Stock
\n(+) 15,000 + (+) 5,000 = (-) 5,000<\/p>\n

(g) Goods returned by Ravi Rs 5,000
\nIncrease in asset and decrease in Liabilities Effects:
\nStock comes in \u2192 Increase in asset
\nReducing in creditors \u2192 Decreases in Liabilities
\nLiability = Asset
\nCreditors = Stock
\n(-) 5,000 = (+) 5,000
\nAccounting Equation:
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 5.
\nCreate an accounting equation on the basis of the following transactions.
\n(i) Rakesh started business with a capital of Rs 1,50,000
\n(ii) Deposited money with the bank Rs 80,000
\n(iii) Purchased goods from Mahesh and paid through credit card Rs 25,000
\n(iv) Sold goods (costing Rs 10,000) to Mohan for Rs 14,000 who pays through debit card
\n(v) Commission received by cheque and deposited the same in the bank Rs 2,000
\n(vi) Paid office rent through ECS Rs 6,000
\n(vii) Sold goods to Raman for Rs 15,000 of which Rs 5,000 was received at once
\nAnswer:
\nAccounting Equation:
\n\"Samacheer<\/p>\n

Question 6.
\nCreate an accounting equation on the basis of the following transactions.
\n(i) Started business with cash 80,000 and goods Rs 75,000
\n(ii) Sold goods to Shanmugam on credit for Rs 50,000
\n(iii) Received cash from Shanmugam in full settlement Rs 49,000
\n(iv) Salary outstanding Rs 3,000
\n(v) Goods costing Rs 1,000 given as charity
\n(vi) Insurance premium paid Rs 3,000
\n(vii) Out of insurance premium paid, prepaid is Rs 500
\nAnswer:
\nAccounting Equation:
\n\"Samacheer<\/p>\n

Question 7.
\nCreate accounting equation on the basis of the following transactions:
\n(i) Opening balance on 1st January, 2018 cash Rs 20,000; stock Rs 50,000 and bank Rs 80,000
\n(ii) Bought goods from Suresh Rs 10,000 on credit
\n(iii) Bank charges Rs 500
\n(iv) Paid Suresh Rs 9,700 through credit card in full settlement.
\n(v) Goods purchased on credit from Philip for Rs 15,000
\n(vi) Goods returned to Philip amounting to Rs 4,000
\nAnswer:
\n\"Samacheer<\/p>\n

Question 8.
\nEnter the following transactions in the journal of Manohar who is dealing in textiles. 2018 March
\nManohar started business with cash – 60,000
\nPurchased furniture for cash – 10,000
\nBought goods for cash – 25,000
\nBought goods from Kamaiesh on credit – 15,000
\nSold goods for cash – 28,000
\nSold goods to Hari on credit – 10,000
\nPaid Kamaiesh – 12,000
\nPaid rent – 500
\nReceived from Hari – 8,000
\nWithdrew cash for personal use – 4,000
\nAnswer:
\njournal of Mr. Manohar
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 9.
\nPass journal entries in the books of Sasi Kumar who is dealing in automobiles. 2017 Oct.
\n1. Commenced business with goods – 40,000
\n3. Cash introduced in the business – 60,000
\n4. Purchased goods from Arul on credit – 70,000
\n6. Returned goods to Arul – 10,000
\n10. Paid cash to Arul on account – 60,000
\n15. Sold goods to Chandar on credit – 30,000
\n18. Chandar returned goods worth – 6,000
\n20. Received cash from Chandar in full settlement – 23,000
\n25. Paid salaries through ECS – 2,000
\n30. Sahil took for personal use goods worth – 10,000
\nAnswer:
\njournal of Mr. Sasi Kumar:
\n\"Samacheer<\/p>\n

Question 10.
\nPass Journal entries in the books of Hart who is a deafer in sports items. 2017 Jan.
\n1. Commenced business with cash 50,000
\n2. Purchased goods from Subash on credit 20,000
\n4. Sold goods to Ramu on credit 15,000
\n8. Ramu paid the amount through cheque
\n10. Cheque received from Ramu is deposited with the bank
\n15. Sports items purchased from Gopal on credit 10,000
\n18. Paid rent for the proprietor’s residence 1,500
\n20. Paid Gopai in full settlement after deducting 5% discount
\n25. Paid Subash Rs 4,750 and discount received 250
\n28. Paid by cash: wages Rs 500; electricity charges Rs 3,000 and trade expenses 1,000
\nAnswer:
\njournal of Hari:
\n\"Samacheer<\/p>\n

Question 11.
\nKarthick opened a provisions store on 1st April, 2017, Journalise the following transactions in this books:
\n2017 April?
\n1. Paid into bank for opening a current account – 2,00,000
\n3. Goods purchased by cheque – 40,000
\n5. Investments made in securities – 40,000
\n6. Goods sold to Radha for Rs 20,000 and cheque received and deposited into bank
\n7. Amount withdrawn from bank for office use – 15,000
\n10. Purchased goods from Kamala and cash deposited in CDM – 10,000
\n12. Sold goods to Vanitha who paid through debit card – 10,000
\n15. Interest on securities directly received by the bank – 1,000
\n20. Insurance paid by the bank as per standing instructions – 2,000
\n25. Sales made to Kunal who made payment through CDM – 6,000
\nAnswer:
\njournal of karthik:
\n\"Samacheer<\/p>\n

Question 12.
\nJournalise the following transactions in the books of Ramesh who is dealing in computers:
\n2018, may 1. Ramesh started business with cash Rs 3,00,000, Goods Rs 80,000 and Furniture Rs 27,000.
\n2. Money deposited into bank Rs 2,00,000
\n3. Bought furniture from M\/s Jayalakshmi Furniture for Rs 28,000 on credit.
\n4. Purchased goods from Asohan for Rs 5,000 by paying through debit card.
\n5. Purchased goods from Guna and paid through net banking for cash Rs 10,000
\n6. Purchased goods from Kannan and paid through credit card Rs 20,000
\n7. Purchased goods from Shyam on credit for Rs 50,000
\n8. Bill drawn by Shyam was accepted for Rs 50,000
\n9. Paid half the amount owed to M\/s Jayalakshmi Furniture by cheque
\n10. Shyam’s bill was paid
\nAnswer:
\njournal of Mr. Ramesh
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 13.
\nJournalise the following transactions in the books of Sundar who is a book seller.
\ndec 2017. 1. Commenced business with cash – 2,00,000
\n2. Bought goods from X and Co. on credit – 80,000
\n4. Opened a bank account with – 50,000
\n5. Sold goods to Naresh who paid the amount through net banking – 5,000
\n6. Sold goods to Devi who paid through credit card – 7,000
\n7. Sold goods to Ashish on credit – 700
\n8. Money withdrawn from bank through ATM for office use – 1,000
\n9. Purchased a furniture and paid through debit card – 2,000
\n10. Salaries paid by cash – 6,000
\n11. Furniture purchased from Y for Rs 25,000 and advance given – 5,000
\nAnswer:
\njournal of Mr. Sundar
\n\"Samacheer<\/p>\n

Question 14.
\nRaja has a hotel. The following transactions took place in his business. Journalise them.
\nJan. 1. Started business with cash – 3,00,000
\n2. Purchased goods from Rajiv on credit – 1,00,000
\n3. Cash deposited with the bank – 2,00,000
\n20. Borrowed loan from bank – 1,00,000
\n22. Withdrew from bank for personal us – 800
\n23. Amount paid to Rajiv in full settlement through NEFT – 99,000
\n25. Paid club bill of the proprietor by cheque – 200
\n26. Paid electricity bill of the propHetor’s house through debit card – 2,000
\n31. Lunch provided at free of cost to a charity – 1,000
\n31. Bank levied charges for lofcker rent – 1,000
\nAnswer:
\njournal of Mr. Raja
\n\"Samacheer<\/p>\n

Question 15.
\nFrom the following transactions of Shyam, a stationery dealer, pass journal entries for the month of August 2017,
\nAug 1. Commenced business with cash Rs 4,00,000, Goods Rs 5,00,000
\n2. Sold goods to A and money received through RTGS 12,50,000
\n3. Goods sold to Z on credit for Rs 20,000
\n5. Bill drawn on Z and accepted by him Rs 20,000
\n8. Bill received from Z is discounted with the bank for 119,000
\n10. Goods sold to M on credit Rs 12,000
\n12. Goods distributed as free samples for Rs 2,000
\n16. Goods taken for office use Rs 5,000
\n17. M became insolvent and only 0.80 per rupee is received in final settlement
\n20. Bill of Z discounted with the bank is dishonoured
\nAnswer:
\nJournal of Mr. Shyam
\n\"Samacheer<\/p>\n

Question 16.
\nMary is a cement dealer having business for more than 5 years. Pass journal entries in her books for the period of March, 2018,
\nMarch 1. Cement bags bought on credit form Sibi – 20,000
\n2. Electricity charges paid through net banking – 500
\n3. Returned goods bought form Sibi – 5,000
\n4. Cement bags taken for personal use – 1,000
\n5. Advertisement expenses paid – 2,000
\n6. Goods sold to Mano – 20,000
\n7. Goods returned by Mano – 5,000
\n8. Payment received from Mano through NEFT
\nAnswer:
\nJournal of Mr. Mary
\n\"Samacheer<\/p>\n

11th Accountancy Guide Conceptual Framework of Accounting Additional Important Questions and Answers<\/h3>\n

I. Choose the correct answer.<\/span><\/p>\n

Question 1.
\nJournal is a book of ………
\n(a) Prime Entry
\n(b) Compound Entry
\n(c) Closing Entry
\n(d) Adjustment Entry
\nAnswer:
\n(a) Prime Entry<\/p>\n

\"Samacheer<\/p>\n

Question 2.
\nJournal is a book of ……….
\n(a) Original Entry
\n(b) Final Entry
\n(c) Assets
\n(d) None of the above
\nAnswer:
\n(a) Original Entry<\/p>\n

Question 3.
\nDrawings account is …………..
\n(a) Personal A\/c
\n(b) Real A\/c
\n(c) Nominal A\/c
\n(d) None of the above
\nAnswer:
\n(c) Nominal A\/c<\/p>\n

Question 4.
\nAccounts of persons with whom the business deals is known as ………….
\n(a) Personal A\/c
\n(b) Real A\/c
\n(c) Nominal A\/c
\n(d) Profit & Loss A\/c
\nAnswer:
\n(a) Personal A\/c<\/p>\n

Question 5.
\nNominal Account relates to …………
\n(a) Drawings A\/c
\n(b) Impersonal A\/c
\n(c) Capital A\/c
\n(d) Bank A\/c
\nAnswer:
\n(d) Bank A\/c<\/p>\n

Question 6.
\nWhich one of the following equation is correct?
\n(a) Owner’s Equity = Liability + Asset
\n(b) Owner’s Equity = Asset – Liability
\n(c) Liability = Owner’s Equity + Asset
\n(d) Asset = Owner’s Equity – Liability
\nAnswer:
\n(b) Owner’s Equity = Asset – Liability<\/p>\n

Question 7.
\nDecrease in the amount of creditors results in ……………
\n(a) Increase in cash
\n(b) Decrease in cash
\n(c) Increase in assets
\n(d) No change in assets
\nAnswer:
\n(b) Decrease in cash<\/p>\n

Question 8.
\nAtul purchased a car for Rs. 5,00,000, by making down payment of Rs. 1,00,000 and signing a Rs. 4,00,000 bill payable due in 60 days. As a result of this transaction
\n(a) Total assets increase by Rs. 5,00,000
\n(b) Total liabilities increase by Rs.4,00,000
\n(c) Total assets increase by Rs. 4,00,000
\n(d) Total assets increase by Rs. 4,00,000 with a corresponding increase in liabilities by Rs. 4,00,000
\nAnswer:
\n(d) Total assets increase by Rs. 4,00,000 with a corresponding increase in liabilities by Rs. 4,00,000<\/p>\n

Question 9.
\nIdentify the personal accounts from the following
\n(a) Salary Payable Account
\n(b) Taxes Paid Account
\n(c) Investment Account
\n(d) Trademark Account
\nAnswer:
\n(a) Salary Payable Account<\/p>\n

Question 10.
\nAmount paid to a supplier is ……….
\n(a) An event
\n(b) A Transaction
\n(c) Both (a) and (b)
\n(d) Neither (a) Nor (b)
\nAnswer:
\n(c) Both (a) and (b)<\/p>\n

\"Samacheer<\/p>\n

Question 11.
\nGoods worth Rs. 2,000 were distributed as free samples in the market. The journal entry will be
\n(a) Drawings A\/c Dr. 2,000
\nTo Purchases A\/c 2,000
\n(b) Saies A\/c Dr. 2,000
\nTo Cash A\/c 2,000
\n(c) Advertisement A\/c Dr. 2,000
\nTo Purchases A\/c 2,000
\n(d) No entry
\nAnswer:.
\n(c) Advertisement A\/c Dr. 2,000
\nTo Purchases A\/c 2,000<\/p>\n

Question 12.
\nIf two or more transactions of the same nature are journalised together, it is known as;
\n(a) Compound journal entry
\n(b) Separate journal entry
\n(c) Posting
\n(d) None of the above
\nAnswer:
\n(a) Compound journal entry<\/p>\n

Question 13.
\nAn amount of Rs.200 received from A credited to B would affect ………….
\n(a) Accounts of A and B
\n(b) A’s Account
\n(c) Cash Account
\n(d) B’s Account
\nAnswer:
\n(a) Accounts of A and B<\/p>\n

Question 14.
\nContra entries are passed only when …………..
\n(a) Double Column cash book is prepared
\n(b) Three-Column Cash book is prepared
\n(c) Single Cash book is prepared
\n(d) None of the above
\nAnswer:
\n(b) Three-Column Cash book is prepared<\/p>\n

Question 15.
\nWhich of the following statements is correct?
\n(a) Accounting profit is the difference between cash receipts and cash paid in a period.
\n(b) Accounting profit is the total of cash sales in the year iess the expenses for the period.
\n(c) Accounting profit is the difference between revenue income and expenses for the period.
\n(d) Accounting profit is the difference between revenue income and cash payment for the period.
\nAnswer:
\n(c) Accounting profit is the difference between revenue income and expenses for the period.<\/p>\n

Question 16.
\nDirect Expenses are those which can be identified with the particular products. Which of the following items is a direct cost?
\n(a) The rent of the factory in which products are made
\n(b) The wages of the production supervisor
\n(c) A royalty paid to the holder of a patent after each item is produced
\n(d) The cost of the glue used to attach labels to the products.
\nAnswer:
\n(c) A royalty paid to the holder of a patent after each item is produced<\/p>\n

\"Samacheer<\/p>\n

Question 17.
\nRent payable to the landlord Rs. 5,00,000 is credited to
\n(a) Cash Account
\n(b) Landlord Account
\n(c) Outstanding Rent Account
\n(d) None of the above
\nAnswer:
\n(c) Outstanding Rent Account<\/p>\n

Question 18.
\nBad debts entry is.passed in …………
\n(a) Sales Book
\n(b) Cash Book
\n(c) journal Book
\n(d) None of the above
\nAnswer:
\n(c) journal Book<\/p>\n

Question 19.
\nReturn of cash sales is recorded in …………..
\n(a) Sales Return book
\n(b) cash book
\n(c) Journal proper
\n(d) None of the above
\nAnswer:
\n(b) cash book<\/p>\n

Question 20.
\nJhony purchased goods ‘ Rs, 5900 for cash at 20% trade discount and 5% cash discount. Purchase account Is to fee debited by Rs ………….
\n(a) Rs, 3,800
\n(b) Rs. 5,000
\n(c) Rs. 3,750
\n(d) Rs. 4,000
\nAnswer:
\n(d) Rs. 4,000<\/p>\n

Question 21.
\nOut of the following Identify the wrong statement.
\n(a) Real & Personal accounts are transferred to Balance Sheet
\n(b) Nominal accounts are transfer to profit and loss account
\n(c) Cash account is not opened separately in the ledger
\n(d) Rent account is a personal account and outstand rent account is a Nominal Account
\nAnswer:
\n(a) Real & Personal accounts are transferred to Balance Sheet<\/p>\n

Question 22.
\nFinancial position of a business concern is ascertained on the basis of ………….
\n(a) Records Prepared under book – keeping process
\n(b) Trial Balance
\n(c) Accounting reports
\n(d) None of the above
\nAnswer:
\n(c) Accounting reports<\/p>\n

Question 23.
\nSalary “payable to an employee Rs.50,000. Which account is to be credited?
\n(a) Cash Account
\n(b) Salaries Account
\n(c) Outstanding Salaries
\n(d) None
\nAnswer:
\n(b) Salaries Account<\/p>\n

\"Samacheer<\/p>\n

Question 24.
\nLoss on sale of machinery Is credited to …………..
\n(a) Machinery Account
\n(b) Purchase Account
\n(c) Profit and Loss Account
\n(d) None of the above
\nAnswer:
\n(a) Machinery Account<\/p>\n

Question 25.
\nThe Capital of a sole trader Is affected by ……………..
\n(a) Purchase of raw material
\n(b) Commission received
\n(c) Cash received from trade receivables
\n(d) Purchase of an asset for cash
\nAnswer:
\n(b) Commission received<\/p>\n

II. Very Short Answer Type Questions<\/span><\/p>\n

Question 1.
\nFrom the following information below journalise its
\ni. Salary paid Rs. 5,000
\nii. Rent paid to house owner Rs. 1,000
\niii. Cash sales Rs. 10,000
\nAnswer:
\nJournal Entries
\n\"Samacheer<\/p>\n

Question 2.
\nJournalise the following transactions:
\n2017, Jan 11 Purchased goods for Rs. 1,500
\n13. Bought furniture for cash Rs. 2,000
\n19. Drew for private use Rs. 500
\nAnswer:
\nJournal Entries
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

III. Short Answer Questions<\/span><\/p>\n

Question 1.
\nJournalise the following transitions in the books of G.
\ni. Started business with cash Rs. 9,000
\nii. Deposited into Canara Bank Rs, 3,000
\niii. Paid Salary Rs, 5,000
\niv. Received commission Rs. 200
\nv. Cash received from Rajan Rs. 400
\nAnswer:
\nJournal Entries
\n\"Samacheer<\/p>\n

IV. Additional Sums<\/span><\/p>\n

Question 1.
\nPrepare accounting equation on the basis the following.
\n1) Ramya started business with cash Rs. 1,20,000
\n2) She Paid Rent Rs. 4,000
\n3) She Purchases Furniture Rs. 20,000
\n4) She Purchased goods on credit from Mr. Parthiban Rs. 60,000
\n5) She Sold goods (Cost Price Rs. 40,000) for Cash Rs. 50,000
\nAnswer:
\nAccounting Equation
\n\"Samacheer<\/p>\n

Question 2.
\nShow the Accounting equation the basis of the following transaction.
\n1. Pailavan Started business with cash Rs. 50,000
\n2. Purchased goods from Monisha Rs. 40,000
\n3. Sold goods to Aruna (Costing Rs. 36,000) for Rs. 50,000
\n4. wan withdraw from business Rs. 10,000
\nAnswer:
\nAccounting Equation
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 3.
\nJournalise the following transaction of Mrs. Padmini
\n2018 May 1. Received Cash from Siva – 75,000
\n8. Paid Cash to Sayed – 45,000
\n11. Bought Goods for cash – 27,000
\n12. Bought Furniture – 48,000
\n15. Sold Goods for cash – 70,000
\n18. Sold Furniture – 50,000
\nAnswer:
\nJournal of Mrs. Padmini
\n\"Samacheer<\/p>\n

Question 4.
\nJournalise the following transactions of Mr. Dharani. 2018
\nJan 1. Mr. Dharani Started Business with Cash – 1,00,000
\n4. Sold Goods to Mohan – 70,000
\n10. Purchased goods from Bashyam – 50,000
\n20. Sold goods for cash from Natarajan – 70,000
\n25. Paid to Bashyam – 50,000
\n28. Received from Mohan – 70,000
\nAnswer:
\nJournal of Mr. Dharani
\n\"Samacheer<\/p>\n

Question 5.
\nJournilise the following transaction of Tmt. Rani
\n2018 Feb 1. Tmt Rani Started Business With cash – 300000
\n5. Opening a current account with Indian Overseas Bank – 50000
\n10. Bought goods from Sumathi – 90000
\n18. Paid to Sumathi – 90000
\n20. Sold Goods to Chitra – 126000
\n28. Chitra Settled her account
\nAnswer:
\nJournal of Tmt. Rani
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 6.
\nJoumalise the following transactions of Mr.Jeevan.
\n2018 Mar 5. Sold goods to Arun on Credit – 17,500
\n10. Bought Goods for cash from Ravi – 22,500
\n12. Met Travelling Expenses – 2,500
\n18. Received Rs.80000 from Sivakumar as loan
\n21. Paid wages to workers – 3,000
\nAnswer:
\nJournal of Mr. Jeevan
\n\"Samacheer<\/p>\n

Question 7.
\nGive Transaction with imaginary figure involving the following
\n(i) Increase in assets and capital
\n(ii) Increase and decrease in assets
\n(iii) Increase in an assets and a liabilities
\n(iv) Decrease of an asset and owners capital
\nAnswer:
\n(i) Mr. Raja Commenced Business with Rs. 2,00,000
\n(ii) Purchased Computer Rs. 15,000
\n(iii) Purchased goods from Suresh Rs. 80,000
\n(iv) Drawings Rs. 15,000<\/p>\n

Question 8.
\nJournalise the following transaction of Mrs. Rama
\n2018 April 1. Mrs. Rama Commenced Business with cash – 30,000
\n2. Paid into Bank – 21,000
\n3. Purchases goods and paid through Debit Card – 15,000
\n7. Drew Cash from Bank for Personal Use – 3,000
\n15. Purchased goods from Siva – 15,000
\n20. Cash Sales – 30,000
\n23. Money Withdrawn from Bank thought ATM for office use – 1,000
\n25. Paid to Siva – 14,750
\nDiscount Received – 250
\n31 Paid Rent – 500
\nPaid Salaries – 2,000
\nAnswer:
\nJournal of Mrs. Rama
\n\"Samacheer<\/p>\n

Question 9.
\nRecord the transactions in the books of Shri. Ganesh & Co.
\n2012
\nJan 1. Ganesh started a business with cash – 90,000
\n1. Paid into bank – 20,000
\n2. Purchased goods for cash – 50,000
\n4. Purchased furniture by issuing cheque – 24,000
\n5. Sold goods to Siva – 17,000
\n6. Purchased goods from Anand – 30,000
\n9. Returned goods to Anand – 3,000
\n10. Cash received from Siva – 16,000
\n11. Withdraw cash for personal use – 1,500
\n18. Purchase of stationary – 500
\nAnswer:
\nJournal Entries in the Books of Shri. Ganesh & Co.
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 10.
\nRecord the transactions in the books of XYZ & Co:
\n2017
\nmay 1. Furniture purchased for Rs. 10,000
\n2. Old Computer worth Rs. 13,700 sold to Sankar on credit
\n3. Rent paid Rs. 5,000
\n6. Depreciation on Machinery Rs. 6,400 paid by cheque
\n10. Paid Rs. 250 for the installation charges of Machinery
\n13. Cash taken for personal use Rs. 7,000
\nAnswer:
\nJournal Entries in the books XYZ & Co.
\n\"Samacheer<\/p>\n

Question 11.
\nRecord the transaction in the books of Y.
\n2017, April 1. Started Business with cash Rs, 9,000
\n2. Purchased goods for cash Rs. 21,000
\n3. Sold goods for cash Rs. 8,000
\n4. Deposited into Canara Bank Rs. 3,000
\n5. Cash received from Rajan Rs. 4,000
\n7. Paid salary Rs. 3,000
\n8. Paid Rent Rs. 4,000
\n9. Received Commission Rs. 500
\n10. Withdrew from Canara Bank Rs. 2,700
\nAnswer:
\nJournal Entries in the books of Y
\n\"Samacheer<\/p>\n

Question 12.
\nJournalize the following transactions:
\n2016, Dec 1. Purchased goods for cash Rs. 14,000
\n8. Purchased goods from Anand Stores Rs. 600
\n12. Sold goods for Rs. 12,500
\n16. Sold goods to Sridhar Rs. 6,450
\n18. Bought Machinery for Cash Rs. 1,20,000
\n20. Goods returned to Anand Stores Rs. 300
\n22. Sridhar returned goods worth Rs. 450
\n25. Drew for personal use Rs. 500
\n25. Electric charges amounted Rs. 1,000
\n30. Got a loan from Joice Rs. 750
\nAnswer:
\n\"Samacheer<\/p>\n

Question 13.
\nJournalise the following transactions in the books of Z.
\n2016, july 1. Sold goods for Cash Rs. 2,800
\n2. Purchased goods for cash Rs, 5,900
\n5. Purchased goods from K Rs. 3,500
\n8. Sold goods to P Rs. 6,500
\n5. Received cash from P Rs. 6,200
\n9. Paid to K Rs. 3,200
\n9. Paid Telephone Charges Rs: 1,200
\n10. Paid Salary Rs. 2,600
\n10. Received Commission Rs. 3,000
\n10. Computer purchased from S for Rs. 20,000 and an advance of Rs. 8,000 is given as cash
\nAnswer:
\n\"Samacheer<\/p>\n

\"Samacheer<\/p>\n

Question 14.
\nVarna, is a women entrepreneur, dealing in textiles. From the following transactions, pass journal entries for the month of March 2017.
\n2017,
\nMarch, 1. Commenced business with cash Rs. 50,000 & with goods Rs. 45,000
\n2. Purchased 20 sarees from V & Co on credit Rs. 60,000
\n3. Cash deposited into bank Rs. 48,000
\n4. Paid to V & Co through net banking
\n5. Sold 10 sarees @ Rs. 3,000 each on credit to X & Co.
\n6. Paid Travelling expenses Rs. 450
\n8. Bank Charges levied Rs. 150
\n9. X become insolvent and only Rs. 2,000 per saree received by cash in final settlement.
\n10. Electricity charges amount to Rs. 1,500
\n10. Received Commission Rs. 2,000
\nAnswer:
\n\"Samacheer<\/p>\n

Question 15.
\nJournalise the following transactions:
\n2018, march 1. Salary paid Rs. 8,000
\n2. Rent paid to the house owner Rs. 7,000
\n3. Credit purchases from Mr. A Rs. 5,800
\n8. Cash sales Rs. 10,000
\n9. Deposited cash into bank Rs. 2,500
\n10. Purchased furniture Rs. 2,400
\nAnswer:
\n\"Samacheer<\/p>\n

Question 16.
\nComplete the accounting equation.
\n(a) Assets = Capital + Liabilities
\nRs.2,00,000 = Rs. 1,60,000 + ?
\nAnswer:
\nRs. 40,000<\/p>\n

(b) Assets = Capital + Liabilities
\nRs. 1,00,000 = ? + Rs. 20,000
\nAnswer:
\nRs. 80,000<\/p>\n

(c) Assets = Capital + Liabilities
\n? = Rs. 1,60,000 + Rs. 80,000
\nAnswer:
\nRs. 2,40,000<\/p>\n

Question 17.
\nJournalise the following transactions in the books of S.
\n2017, march 1. M commenced business with Rs. 20,000
\n2. Remitted in to bank account Rs. 18,000
\n3. Paid to K by cheque Rs. 5,000 and discount allowed Rs. 100
\n10. Cash sales Rs. 4,500
\n15. Issued a cheque to L for furniture Rs. 2,000
\n18. Withdrew from bank Rs. 500
\n25. Cash purchase Rs. 800
\n31. Paid salaries by cheque Rs. 6,000
\nAnswer:
\n\"Samacheer<\/p>\n

Question 18.
\nWrite down the transactions for the following.
\n\"Samacheer
\nAnswer:
\n1. Sale of building for Rs. 2,50,000
\n2. Paid Telephone Charges by Cheque Rs. 2,000
\n3. Withdrew Cash from Bank Rs. 5,000
\n4. Withdrew cash for personal use Rs. 3,000
\n5. Purchased good for Rs. 6,400 and paid by cheque.<\/p>\n

\"Samacheer<\/p>\n","protected":false},"excerpt":{"rendered":"

Tamilnadu State Board New Syllabus Samacheer Kalvi 11th Accountancy Guide Pdf Chapter 3 Books of Prime Entry Text Book Back Questions and Answers, Notes. Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 3 Books of Prime Entry 11th Accountancy Guide Books of Prime Entry Text Book Back Questions and Answers I. Choose the correct answer. Question …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[6],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/posts\/37841"}],"collection":[{"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/comments?post=37841"}],"version-history":[{"count":0,"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/posts\/37841\/revisions"}],"wp:attachment":[{"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/media?parent=37841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/categories?post=37841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tnboardsolutions.com\/wp-json\/wp\/v2\/tags?post=37841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}