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

Question 15  Chapter 6 – Unimax

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

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

The solution of Question 15 Chapter 6 – Unimax:

IN THE BOOKS OF KAMAL, DELHI JOURNAL

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

LEDGER :

CASH ACCOUNT

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept. 1 To Capital A/c 1,800 Sept.25 By Bank A/c 580
Sept.12 To Sales A/c 68.40 Sept.30 By balance c/d 1,288.40
           
           
           
           
    1,868.40     1,868.40
           
Oct.1 To Balance b/d 1,288.40      

BANK ACCOUNT

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept. 1 To Capital A/c 5,000 Sept.5 By Purchases A/c 2,500
Sept.7 To sales A/c 1,500 Sept.18 By purchases A/c 2,604
Sept.25 To cash A/c 580 Sept.23 By furniture A/c 580
      Sept.30 By Rent A/c 250
      Sept.30 By salaries A/c 400
      Sept .30 By balance c/d 746
    7,080     7,080
Oct.1 To balance b/d 746      
           

CAPITAL ACCOUNT

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept .30 By balance c/d 6,800 Sept.1 By cash A/c 1,800
      Sept.1 By bank A/c 5,000
           
    6,800     6,800
      Oct.1 To balance b/d 5,000 
           

PURCHASES ACCOUNT

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept. 5 To B’s A/c 2,000      
Sept.5 To Bank A/c 2,500      
Sept.18 To bank A/c 2,604      
           
      Sept.30 By Balance c/d 7,104
           
    7,104     7,104
           
Oct.1 To Balance b/d 7,104      

B’S ACCOUNT

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept. 8 To Purchases return A/c 280 Sept.5 By purchases A/c 2,000
  To balance c/d 1,720      
           
    2,000     2,000
           
      Oct.1 By Balance b/d 1,720 

C’S ACCOUNT 

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Date Particulars Amount Date Particulars Amount
2019     2019    
Sept.7 To sales A/c 1,000 Sept.30 By balance c/d 1,000
           
    1,000     1,000
Oct.1 To balance b/d 1,000      

SALES ACCOUNT 

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept .30 By balance c/d 2,568.40 Sept.7 By bank A/c 1,500
      Sept.7 By C’s A/c 1,000
      Sept.12 By cash A/c 68.40
           
    2,568.40     2,568.40
           
      Oct.1 To balance b/d 2,568.40

PURCHASES RETURN ACCOUNT 

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept .30 By balance c/d 280 Sept.8 By B’s A/c 280
    280     280
      Oct.1 To balance b/d 280
           

FURNITURE ACCOUNT 

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept.23 To Bank A/c 580 Sept.30 By balance c/d 580
    580     580
Oct.1 To balance b/d 580      
           

RENT  ACCOUNT 

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept.30 To Bank A/c 250 Sept.30 By balance c/d 250
    250     250
Oct.1 To balance b/d 250      
           

 SALARIES ACCOUNT 

Date Particulars Amount Date Particulars Amount
2019     2019    
Sept.30 To Bank A/c 400 Sept.30 By balance c/d 400
    400     400
           
Oct.1 To balance b/d 400      

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

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

  • 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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