Question 13 Chapter 4 – Unimax
13. Journalise the following transactions in the books of Dushal.
2021
Mar. 1 Rent Received Rs. 6,000.
Mar. 2 Commission of current year Received Rs. 5,000.
Mar. 4 Commission earned but not received Rs. 6,000.
Mar. 7 Commission received of next year Rs. 3,000.
Mar. 10 Commission received of Last year Rs. 7,000.
Mar. 15 Wages paid Rs. 4,000.
Mar. 16 Salaries paid for next year Rs. 5,000.
Mar. 17 Wages due but not paid Rs. 6,000.
Mar. 20 Salaries paid for Last Year Rs. 10,000.
The solution of Question 13 Chapter 4 – Unimax:
JOURNAL OF DUSHAL
Date | Particulars | L.F. | Debit | Credit | |
2021 | |||||
Mar. 1 | Cash A/c | Dr. | 6,000 | ||
To Rent A/c | 6,000 | ||||
(Being Rent Received) | |||||
Mar. 2 | Cash A/c | Dr. | 5,000 | ||
To Commission A/c | 5,000 | ||||
(Being commission of current year received) | |||||
Mar. 4 | Accrued commission A/c | Dr. | 6,000 | ||
To Commission A/c | 6,000 | ||||
(Being commission earned but not received) | |||||
Mar. 7 | Cash A/c | Dr. | 3,000 | ||
To Commission received in advance A/c | 3,000 | ||||
(Being commission of next year received) | |||||
Mar. 10 | Cash A/c | Dr. | 7,000 | ||
To Accrued commission A/c | 7,000 | ||||
(Being commission of last year received) | |||||
Mar. 15 | Wages A/c | Dr. | 4,000 | ||
To Cash A/c | 4,000 | ||||
(Being wages paid) | |||||
Mar. 16 | Prepaid Salaries A/c | Dr. | 5,000 | ||
To Cash A/c | 5,000 | ||||
(Being salaries of next year paid) | |||||
Mar. 17 | Wages A/c | Dr. | 6,000 | ||
To outstanding wages A/c | 6,000 | ||||
(Being wages due but not paid) | |||||
Mar. 20 | Outstanding Salaries A/c | Dr. | 10,000 | ||
To Cash A/c | 10,000 | ||||
(Being salaries for last year paid) |
This is all about the Question 13 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
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
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