Question No 04 Chapter No 7 - UNIMAX Class 11 - Solution

Question No 04 Chapter No 7 - UNIMAX Class 11

4. Enter the following transactions in a single column cash book and post them into the ledger:           

2020
Apr.1	Cash in hand	50,000
Apr.5	Cash Purchases of ₹ 10,000 plus CGST and SGST @ 6 % each
Apr.8	Cash sales of ₹8,000plus CGST and SGST @ 6% each
Apr.10	Received cash from Mohan	10,000
Apr.15	Purchased furniture for ₹5,000 plus CGST and SGST @6 % each
Apr.22	Paid to wages	2,000
Apr.25	Received commission ₹ 1,000 plus CGST and SGST @ 6% each
Apr.30	Paid rent ₹ 6,000 plus CGST and SGST @ 6 % each

The solution of Question No 04 Chapter No 7 - UNIMAX Class 11:

Dr.	Cash Book						Cr.
Date	Particulars	L. F.	cash	Date	Particulars	L. F.	cash
2020				2020
Apr.1	To Balance b/d		50,000	Apr.5	By Purchases A/c		10,000
Apr.8	To Sales A/c		8,000	Apr.5	By Input CGST A/c		600
Apr.8	To Output CGST A/c		480	Apr.5	By Input SGST A/c		600
Apr.8	To Output SGST A/c		480	Apr.15	By furniture A/c		5,000
Apr.10	To Mohan A/c		10,000	Apr.15	By Input CGST A/c		300
Apr.25	To Commission received A/c		1,000	Apr.15	By Input SGST A/c		300
Apr.25	To Output CGST A/c		60	Apr.22	By Wages A/c		2,000
Apr.25	To Output SGST A/c		60	Apr.30	By Rent A/c		6,000
				Apr.30	By Input CGST A/c
				Apr.30	By Input SGST A/c
				Apr.30	By Balance C/d		44,560
			70,080				70,080

PURCHASES ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
Apr.5	To cash A/c		10,000

SALES ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				Apr.8	By Cash A/c		8,000

MOHAN  ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				Apr.10	By Cash A/c		10,000

FURNITURE ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020	To cash A/c		5,000	2020

WAGES ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
Apr.22	To cash A/c		2,000

COMMISSION RECEIVED ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
				Apr.25	By Cash A/c		1,000

RENT  ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
Apr.30	To cash A/c		6,000

INPUT CGST  ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
Apr.30	To cash A/c		600
Apr.15	To Cash A/c (Furniture)		300
Apr.30	To Cash A/c (Rent)		350
			1,260

INPUT SGST  ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
Apr.30	To cash A/c		600
Apr.15	To Cash A/c (Furniture)		300
Apr.30	To Cash A/c (Rent)		350
			1,260

OUTPUT CGST  ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
				Apr.8	By Cash A/c (Sales)		480
				Apr.15	By Cash A/c (commission received)		60
							540

OUTPUT SGST ACCOUNT 

Date	Particulars	J. F.	cash	Date	Particulars	J. F.	cash
2020				2020
				Apr.8	By Cash A/c (Sales)		480
				Apr.15	By Cash A/c (commission received)		60
							540

Read out the full article

Cash Book | Types of Cash Book | Subsidiary Books

Also, Check out the same article in Hindi from the following link

Cash Book | Types of Cash Book | Subsidiary Books – in Hindi

Also, Check out the solved question of all 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