Question 1 Chapter 5 - Unimax Publications of Class 11

Date	Particulars		L.F.	Debit	Credit
2020
Apr. 1	Purchases A/c	Dr.		6,00,000
	Input CGST A/c	Dr.		54,000
	Input SGST A/c	Dr.		54,000
	To Mohan& Sons A/c				7,08,000
	(Being good purchased from Mohan & Sons within the state)
Apr. 4	Sohan A/c	Dr.		11,80,000
	To Sales A/c				10,00,000
	To Output CGST A/c				90,000
	To Output SGST A/c				90,000
	(Being goods sold to Sohan within the state)
Apr. 5	Mohan& Sons A/c	Dr.		1,18,000
	To Purchase Return A/c				1,00,000
	To Input CGST A/c				9,000
	To Input SGST A/c				9,000
	(Being goods returned to Mohan & Sons)
Apr. 10	Advertisement A/c	Dr.		40,000
	Input CGST A/c			3,600
	Input SGST A/c			3,600
	To Bank A/c				47,200
	(Being advertisement paid by cheque and GST levied)
Apr. 15	Sales Return A/c	Dr.		2,00,000
	Output CGST A/c			18,000
	Output SGST A/c			18,000
	To Bank A/c				2,36,000
	(Being goods returned by Sohan and GST levied)
Apr. 20	Furniture A/c	Dr.		1,00,000
	Input CGST A/c			9,000
	Input SGST A/c			9,000
	To Bank A/c				1,18,000
	(Being furniture purchased by cheque and GST paid)
Apr. 22	Printing & Stationery A/c	Dr.		10,000
	Input CGST A/c			900
	Input SGST A/c			900
	To Discount A/c				11,800
	(Being printing& stationery paid)

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Opening Journal Entry – its Rules and Examples 

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Opening Journal Entry – its Rules and Examples - In Hindi

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You can also Check out the solved question of other Chapters: -

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

• Chapter No. 1 – Introduction of Accounting
• Chapter No. 2 – Theory Base of Accounting
• Chapter No. 3 – Vouchers and Transactions
• Chapter No. 4 – Journal
• Chapter No. 5 – Goods and Services Tax (GST) : An Introduction
• Chapter No. 6 – Ledger
• Chapter No. 7 – Special Purpose Book – Cash Book
• Chapter No. 8 – Other Subsidiary Books
• Chapter No. 9 – Trial Balance
• Chapter No. 10 – Rectification of Errors
• Chapter No. 11 – Depreciation
• Chapter No. 12 – Provision and Reserves
• Chapter No. 13 – Bank Reconciliation Statement
• Chapter No. 14 – Bills of Exchange

Students may Choose only one part from the Part II and Part III

Part-II

• Chapter No. 15 – Financial Statements (Without Adjustments)
• Chapter No. 16 – Financial Statements (With Adjustments)
• Chapter No. 17 – Accounts from Incomplete Records – Single Entry System

Part-III

• Chapter No. 18 – Introduction to Computers and Accounting information System
• Chapter No. 19 – Computerised Accounting
• Chapter No. 20 – Accounting Software : Tally
• Chapter No. 21 – Data Base System
• Chapter No. 22 – Concept of Entity and Relationship

You can also Check out the other Books' Solution: -

• Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
• T.S. Grewal’s Double Entry Book Keeping (Class +1) – Solution
• D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution