Question 5a Chapter 4 - Unimax Publications of Class 11

Date	Particulars		L.F.	Debit	Credit
2021
Jan 1	Cash A/c	Dr.		60,000
	To Capital A/c				60,000
	(Being business started with cash)
Jan 2	Purchases A/c	Dr.		6,000
	To Cash A/c				6,000
	(Being goods purchased for cash)
Jan 5	Purchases A/c	Dr.		30,000
	To Gurdeep A/c				30,000
	(Being goods purchased from Gurdeep)
Jan 8	Purchases A/c	Dr.		10,000
	To Cash A/c				10,000
	(Being goods purchased for cash)
Jan 10	Cash A/c	Dr.		5,000
	To Sales A/c				5,000
	(Being goods sold for cash)
Jan 11	Cash A/c	Dr.		10,000
	To Sales A/c				10,000
	(Being goods sold)
Jan 12	Harmeet A/c	Dr.		3,000
	To Sales A/c				3,000
	(Being goods sold to Harmeet)
Jan 14	Cash A/c	Dr.		4,000
	To Sales A/c				4,000
	(Being goods sold to Ravi on cash)
Jan 15	Purchases A/c	Dr.		9,000
	To Cash A/c				9,000
	(Being goods purchased)
Jan 16	Purchases A/c	Dr.		4,000
	To Jai Prakash A/c				4,000
	(Being goods purchased from Jai Prakash)
Jan 18	Purchases A/c	Dr.		4,000
	To Romika A/c				4,000
	(Being good purchased from Romika)

This is all about the Question 5a Chapter 4 - Unimax. You can check out the following article to better understand:

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