# Question 10 Chapter 4 – Unimax Publications of Class 11

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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