Problem 2 Chapter 6 - Unimax Publications of Class 11

Problem 2 Chapter 6 – Unimax

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The solution of Problem 2 Chapter 6 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

PROBLEM 2.
On 5th May. 2019, Mukesh paid 9800 to Ram Lal in full settlement of his account of Rs. 10,000 . Pass entry in Mukesh’s journal and post it into ledger,

The solution of Problem 2 Chapter 6 – Unimax:

MUKESH’S JOURNAL

Date	Particulars		L.F.	Debit	Credit
2019
May 5	Ram Lal’S A/C	Dr.		10,000
	To Cash A/C				9,800
	To Discount A/C				200
	(Being paid 9,800 to Ram Lal in full settlement of his account of Rs. 10,000)

MUKESH’S LEDGER RAM:

RAM LAL’S ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2019			2019
May 5	To Cash A/c	9,800	May 31	By Balance c/d	10,000
	To Discount A/c	200
		10,000			10,000

2019
June 1	To Balance b/d	10,000

CASH ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2019			2019
May 5	To Balance c/d	9,800	May 5	By Ram Lal’s A/c	9,800
		9,800			9,800

			2019
			June 1	By Balance b/d	9,800

DISCOUNT ACCOUNT

Date	Particulars	Amount	Date	Particulars	Amount
2019			2019
May 5	To Balance c/d	200	May 5	By Ram Lal’s A/c	200
		200			200

			2019
			June 1	By Balance b/d	200

This is all about the Problem 2 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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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 Reconlciliation 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 Compurters 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

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Problem 2 Chapter 6 – Unimax Publications of Class 11

The solution of Problem 2 Chapter 6 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

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