Question 2 Chapter 6 – Unimax Publications of Class 11 

Question 2 Chapter 6 – Unimax Publications of Class 11 

2. Record the following transactions in Journal post them into ledger and find out the balances of all the accounts
2023
March 1 Purchased goods from Jashan Rs. 10,000
March 6 Goods destroyed by fire Rs. 2,000
March 13 Commission paid in cash Rs. 2,000
March 17 Furniture purchased from Neha Rs. 20,000
March 25 Sold goods for Rs. 15,000
March 28 Cash deposited into Bank Rs. 5,600

The solution of Question 2 Chapter 6 – Unimax Publications of Class 11 :

JOURNAL

Date	Particulars		L.F.	Debit	Credit
2023
March 1	Purchase A/C	Dr.		10,000
	To Jashan A/C				10,000
	(Being goods purchased from Jashan)
March 6	Loss by Fire A/c	Dr.		2,000
	To Purchase A/c				2,000
	(Being goods destroyed by fire)
March 13	Commission A/C	Dr.		2,000
	To Cash A/c				2,000
	(Being commission paid in cash)
March 17	Furniture A/C	Dr.		20,000
	To Neha A/C				20,000
	(Being Furniture purchased from Neha)
March 25	Cash A/c	Dr.		15,000
	To Sales A/c				15,000
	(Being goods sold)
March 28	Bank A/C	Dr.		5,600
	To Cash A/c				5,600
	(Being cash deposited into bank)

LEDGER :

PURCHASE ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2023			2023
March 1	To Jashan A/c	10,000	March 6	By Loss by Fire A/c	2,000

 JASHAN A/C

Date	Particulars	Amount	Date	Particulars	Amount
			2023
			March 1	By Purchase A/c	10,000

LOSS BY FIRE ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2023
March 6	To Purchase A/c	2,000

 COMMISSION A/C

Date	Particulars	Amount	Date	Particulars	Amount
2023
March 13	To Cash A/c	2,000

CASH ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2023			2023
Mar. 25	To Sales account	15,000	Mar. 13	By Commission A/c	2,000
			2023
			Mar. 28	By Bank A/c	5,600

FURNITURE ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2023
March 17	To Neha A/c	20,000

 NEHA A/C

Date	Particulars	Amount	Date	Particulars	Amount
			2023
			March 17	By Furniture A/c	20,000

SALES ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
			2023
			March 25	By Cash A/c	15,000

BANK ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2023
March 28	To Cash A/c	5,600