Question 10 Chapter 4 – Unimax Publications of Class 11

Posted by By Harveerjot Singh 8 Min Read May 15, 2022
Q10 - CH-4 Solution
Q10 - CH-4 Solution

Question 10 Chapter 4 – Unimax

10. Journalise the following transactions in the books of Manish.
2021
Mar. 1 Started business with cash Rs. 3,00,000.
Mar. 4 Purchased goods Rs. 40,000 at C.D. 10%.
Mar. 8 Purchased goods Rs. 50,000 at 10% T.D.
Mar. 9 Purchased goods Rs. 40,000 from Ram
Mar. 15 Sold good Rs. 20,000 at 10% C.D.
Mar. 20 Sold good Rs.30,000 to Manish at
Mar. 22 Sold goods RS. 40,000 at 20% T.D. Particulars at 10% C.D.10% T.D. Amount received by Cheque.
Mar. 28 Purchased goods Rs. 50,000 at 10% C.D. and 10% T.D.
Mar. 30 Sold goods Rs. 60,000 at 20% T.D. and 20% C.D.

The solution of Question 10 Chapter 4 – Unimax:

JOURNAL OF MANISH

Date Particulars L.F. Debit Credit
2021          
Mar. 1 Cash A/c Dr.   3,00,000  
  To Capital A/c       3,00,000
  (Being business started with cash)        
           
Mar. 4 Purchases A/c Dr.   40,000  
  To Cash A/c       36,000
  To Discount received A/c       4,000
  (Being goods purchased at 10 % C.D.)        
           
Mar. 8 Purchases A/c Dr.   45,000  
  To Cash A/c       45,000
  (Being goods purchased at 10% T.D)        
           
Mar. 9 Purchases A/c Dr.   40,000  
  To Cash A/c       36,000
  To Discount received A/c       4,000
  (Being goods purchased from Ram at 10 % C.D)        
           
Mar 15 Cash A/c Dr.   18,000  
  Discount received A/c Dr.   2,000  
  To Sales A/c       20,000
  (Being goods sold at C.D )        
           
Mar. 20 Bank A/c Dr.   27,000  
  To Sales A/c       27,000
  (Being goods sold to Manisha at T.D 10 % )        
           
Mar. 22 Cash A/c Dr.   32,000  
  To Sales A/c       32,000
  (Being goods sold at 20 % T.D )        
           
Mar. 25 Purchases A/c Dr.   45,000  
  To Cash A/c       40,500
  To Discount received A/c       4,500
  (Being goods purchased at C.D & T.D )        
           
Mar 30 Cash A/c Dr.   38,400  
  Discount received A/c Dr.   9,600  
  To Sales A/c       40,000
  (Being goods sold on S.D & T.D)      

This is all about the Question 10 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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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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