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Question 15 Chapter 6 – Unimax Publications of Class 11

Posted by By Amanpreet Kaur 15 Min Read May 28, 2022
Question 15 Chapter 6 - Unimax Publications of Class 11
Question 15 Chapter 6 - Unimax Publications of Class 11

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Question 15  Chapter 6 – Unimax

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15. Journalise the following transactions, post them to the ledger in the books of Aninda for September,2019:

2020 
Sept.1Sept.1 Commenced business with cash ₹ 6,800 of which ₹ 5,000 was deposited in the bank
Sept.5Purchases goods from B for ₹ 4,500 of which ₹2,500 were paid by cheque
Sept.7Sold goods to C for ₹ 2,500 and accepted a cheque for 1,500 which was sent to the bank.
Sept.8Returned goods worth ₹ 280 to B as the goods were damaged in transit
Sept.12Sold goods for cash ₹76 at a trade discount of 10%.
Sept,18Purchased goods worth ₹2,800 by paying a cheque at a trade discount of 7%.
Sept.23Purchased office furniture for ₹580 from D and paid by cheque.
Sept.25The above cheque was returned by the party since it was mutilated and cash was paid for the same
Sept.30Paid office rent ₹ 250 and salary ₹400 by cheque.
  

The solution of Question 15 Chapter 6 – Unimax:

IN THE BOOKS OF KAMAL, DELHI JOURNAL

DateParticulars L.F.DebitCredit
2020     
Sept.1Cash A/cDr. 1,800 
 Bank A/cDr. 5,000 
 To Capital A/c   6,800
 (Being business started with cash)    
      
Sept.5Purchases A/cDr. 4,500 
         To B’s A/c   2,000
         To bank A/c 2,500   2,500
 (Being goods purchases from B and some amount paid by cheque)    
      
Sept.7Bank A/cDr. 1,500 
 C’s A/cDr. 1,000 
 To sales A/c   2,500
 (Being goods sold to C)    
      
Sept.8B’s A/cDr. 280 
 To purchases return A/c   280
 (Being goods retuned)    
      
Sept.12Cash A/cDr. 68.40 
 To sales A/c   68.40
 (Being goods sold for cash)    
      
Sept.18Purchases A/cDr. 2,604 
 To bank A/c   2,604
 (Being goods purchases by cheque)    
      
Sept.23Furniture A/cDr. 580 
 To new typewriter Co. A/c   580
 (Being furniture purchase by cheque)    
      
Sept.25Bank A/cDr. 580 
 To Cash A/c   580
 (Being cheque returned by D & cash paid to him)    
      
Sept.30Rent A/cDr. 250 
 Salaries A/cDr. 400 
 To bank a/c   650
 (Being sallery and rent paid by cheque )    
     

LEDGER :

CASH ACCOUNT

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DateParticularsAmountDateParticularsAmount
2019  2019  
Sept. 1To Capital A/c1,800Sept.25By Bank A/c580
Sept.12To Sales A/c68.40Sept.30By balance c/d1,288.40
      
      
      
      
  1,868.40  1,868.40
      
Oct.1To Balance b/d1,288.40   

BANK ACCOUNT

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 1To Capital A/c5,000Sept.5By Purchases A/c2,500
Sept.7To sales A/c1,500Sept.18By purchases A/c2,604
Sept.25To cash A/c580Sept.23By furniture A/c580
   Sept.30By Rent A/c250
   Sept.30By salaries A/c400
   Sept .30By balance c/d746
  7,080  7,080
Oct.1To balance b/d746   
      

CAPITAL ACCOUNT

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d6,800Sept.1By cash A/c1,800
   Sept.1By bank A/c5,000
      
  6,800  6,800
   Oct.1To balance b/d5,000 
      

PURCHASES ACCOUNT

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 5To B’s A/c2,000   
Sept.5To Bank A/c2,500   
Sept.18To bank A/c2,604   
      
   Sept.30By Balance c/d7,104
      
  7,104  7,104
      
Oct.1To Balance b/d7,104   

B’S ACCOUNT

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 8To Purchases return A/c280Sept.5By purchases A/c2,000
 To balance c/d1,720   
      
  2,000  2,000
      
   Oct.1By Balance b/d1,720 

C’S ACCOUNT 

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.7To sales A/c1,000Sept.30By balance c/d1,000
      
  1,000  1,000
Oct.1To balance b/d1,000   

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SALES ACCOUNT 

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DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d2,568.40Sept.7By bank A/c1,500
   Sept.7By C’s A/c1,000
   Sept.12By cash A/c68.40
      
  2,568.40  2,568.40
      
   Oct.1To balance b/d2,568.40

PURCHASES RETURN ACCOUNT 

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d280Sept.8By B’s A/c280
  280  280
   Oct.1To balance b/d280
      

FURNITURE ACCOUNT 

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.23To Bank A/c580Sept.30By balance c/d580
  580  580
Oct.1To balance b/d580   
      

RENT  ACCOUNT 

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.30To Bank A/c250Sept.30By balance c/d250
  250  250
Oct.1To balance b/d250   
      

 SALARIES ACCOUNT 

DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.30To Bank A/c400Sept.30By balance c/d400
  400  400
      
Oct.1To balance b/d400   

This is all about Question 15 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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You Can also read all the above articles in Hindi on our Hindi Website

Ledger balancing or Closing of ledger account | Ledger – In Hindi

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Comment if you have any doubt in the question 15 Chapter 6 – Unimax.

You can also Check out the solved question of other Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

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  • 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: –

 

 

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