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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
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Question 15 Chapter 6 – Unimax Publications of Class 11
15. Journalise the following transactions, post them to the ledger in the books of Aninda for September,2019:
| 2023 | |
| Sept.1 | Sept.1 Commenced business with cash ₹ 6,800 of which ₹ 5,000 was deposited in the bank |
| Sept.5 | Purchases goods from B for ₹ 4,500 of which ₹2,500 were paid by cheque |
| Sept.7 | Sold goods to C for ₹ 2,500 and accepted a cheque for 1,500 which was sent to the bank. |
| Sept.8 | Returned goods worth ₹ 280 to B as the goods were damaged in transit |
| Sept.12 | Sold goods for cash ₹76 at a trade discount of 10%. |
| Sept,18 | Purchased goods worth ₹2,800 by paying a cheque at a trade discount of 7%. |
| Sept.23 | Purchased office furniture for ₹580 from D and paid by cheque. |
| Sept.25 | The above cheque was returned by the party since it was mutilated and cash was paid for the same |
| Sept.30 | Paid office rent ₹ 250 and salary ₹400 by cheque. |
IN THE BOOKS OF ANINDA
| Date | Particulars | L.F. | Debit | Credit | |
|---|---|---|---|---|---|
| 2023 | |||||
| Sept.1 | Cash A/c | Dr. | 1,800 | ||
| Bank A/c | Dr. | 5,000 | |||
| To Capital A/c | 6,800 | ||||
| (Being business started with cash) | |||||
| Sept.5 | Purchases A/c | Dr. | 4,500 | ||
| To B’s A/c | 2,000 | ||||
| To bank A/c 2,500 | 2,500 | ||||
| (Being goods purchases from B and some amount paid by cheque) | |||||
| Sept.7 | Bank A/c | Dr. | 1,500 | ||
| C’s A/c | Dr. | 1,000 | |||
| To sales A/c | 2,500 | ||||
| (Being goods sold to C) | |||||
| Sept.8 | B’s A/c | Dr. | 280 | ||
| To purchases return A/c | 280 | ||||
| (Being goods retuned) | |||||
| Sept.12 | Cash A/c | Dr. | 68.40 | ||
| To sales A/c | 68.40 | ||||
| (Being goods sold for cash) | |||||
| Sept.18 | Purchases A/c | Dr. | 2,604 | ||
| To bank A/c | 2,604 | ||||
| (Being goods purchases by cheque) | |||||
| Sept.23 | Furniture A/c | Dr. | 580 | ||
| To Bank A/c | 580 | ||||
| (Being furniture purchase by cheque) | |||||
| Sept.25 | Bank A/c | Dr. | 580 | ||
| To Cash A/c | 580 | ||||
| (Being cheque returned by D & cash paid to him) | |||||
| Sept.30 | Rent A/c | Dr. | 250 | ||
| Salaries A/c | Dr. | 400 | |||
| To bank a/c | 650 | ||||
| (Being sallery and rent paid by cheque ) | |||||
LEDGER :
CASH ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept. 1 | To Capital A/c | 1,800 | Sept.25 | By Bank A/c | 580 |
| Sept.12 | To Sales A/c | 68.40 | Sept.30 | By balance c/d | 1,288.40 |
| 1,868.40 | 1,868.40 | ||||
| Oct.1 | To Balance b/d | 1,288.40 |
BANK ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept. 1 | To Capital A/c | 5,000 | Sept.5 | By Purchases A/c | 2,500 |
| Sept.7 | To sales A/c | 1,500 | Sept.18 | By purchases A/c | 2,604 |
| Sept.25 | To cash A/c | 580 | Sept.23 | By furniture A/c | 580 |
| Sept.30 | By Rent A/c | 250 | |||
| Sept.30 | By salaries A/c | 400 | |||
| Sept .30 | By balance c/d | 746 | |||
| 7,080 | 7,080 | ||||
| Oct.1 | To balance b/d | 746 | |||
CAPITAL ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 6,800 | Sept.1 | By cash A/c | 1,800 |
| Sept.1 | By bank A/c | 5,000 | |||
| 6,800 | 6,800 | ||||
| Oct.1 | To balance b/d | 5,000 | |||
PURCHASES ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept. 5 | To B’s A/c | 2,000 | |||
| Sept.5 | To Bank A/c | 2,500 | |||
| Sept.18 | To bank A/c | 2,604 | |||
| Sept.30 | By Balance c/d | 7,104 | |||
| 7,104 | 7,104 | ||||
| Oct.1 | To Balance b/d | 7,104 |
B'S ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept. 8 | To Purchases return A/c | 280 | Sept.5 | By purchases A/c | 2,000 |
| To balance c/d | 1,720 | ||||
| 2,000 | 2,000 | ||||
| Oct.1 | By Balance b/d | 1,720 |
C'S ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept.7 | To sales A/c | 1,000 | Sept.30 | By balance c/d | 1,000 |
| 1,000 | 1,000 | ||||
| Oct.1 | To balance b/d | 1,000 |
SALES ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 2,568.40 | Sept.7 | By bank A/c | 1,500 |
| Sept.7 | By C’s A/c | 1,000 | |||
| Sept.12 | By cash A/c | 68.40 | |||
| 2,568.40 | 2,568.40 | ||||
| Oct.1 | To balance b/d | 2,568.40 |
PURCHASES RETURN ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 280 | Sept.8 | By B’s A/c | 280 |
| 280 | 280 | ||||
| Oct.1 | To balance b/d | 280 | |||
FURNITURE ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept.23 | To Bank A/c | 580 | Sept.30 | By balance c/d | 580 |
| 580 | 580 | ||||
| Oct.1 | To balance b/d | 580 | |||
RENT ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept.30 | To Bank A/c | 250 | Sept.30 | By balance c/d | 250 |
| 250 | 250 | ||||
| Oct.1 | To balance b/d | 250 | |||
SALARIES ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
|---|---|---|---|---|---|
| 2019 | 2019 | ||||
| Sept.30 | To Bank A/c | 400 | Sept.30 | By balance c/d | 400 |
| 400 | 400 | ||||
| Oct.1 | To balance b/d | 400 |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Question 15 Chapter 6 – Unimax Publications of Class 11", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Unimax Accountancy Class 11 - 2023.
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