Question 8 Chapter 6 - Unimax Publications of Class 11

Date	Particulars		L.F.	Debit	Credit
2020
Mar. 1	Purchase Account A/C	Dr.		20,000
	To Cash Account A/C				20,000
	(Being purchased goods for cash from Ramesh)
Mar. 6	Purchase Account A/C	Dr.		8,000
	To Ramesh A/C				8,000
	(Being purchased goods from Ramesh)
Mar. 10	Ramesh A/C	Dr.		1,000
	To Purchase Returns account A/C				1,000
	( Being returned goods to Ramesh)
Mar. 14	Ramesh A/C	Dr.		6,000
	To Cash Account A/C				6,000
	(Being amount deposited directly in Ramesh's bank account)
Mar. 19	Purchase Account A/C	Dr.		27,000
	To Ramesh A/C				27,000
	(Being goods purchased at 10% Trade Discount)
Mar. 25	Ramesh A/C	Dr.		17,000
	To Bank Account				16,000
	To Discount Received Account				1,000
	(Being cheque paid to Ramesh and Discount received)
Mar. 29	Ramesh A/C	Dr.		7,000
	To Cash Account				7,000
	(Being cash paid to Suman on behalf of Ramesh)

LEDGER :

RAMESH ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2020			2020
Mar. 10	To Purchase Return Account	1,000	Mar. 6	By Purchase Account	8,000
Mar. 14	To Cash Account	6,000	Mar. 19	By Purchase Account	27,000
Mar. 25	To Bank Account	16,000
Mar. 25	To Discount Received Account	1,000
Mar. 29	To Cash Account	7,000
Mar. 31	To balance c/d	4,000
		35,000			35,000
			Apr. 1	By balance b/d	4,000

This is all about the question 8 Chapter 6 - Unimax. You can check out the following article to better understand:

Ledger balancing or Closing of ledger account | Ledger

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Ledger balancing or Closing of ledger account | Ledger - 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