Question 19 Chapter 4 – Unimax Publications of Class 11

Posted by By Harveerjot Singh 7 Min Read May 16, 2022
Q19 - CH-4 Solution
Q19 - CH-4 Solution

Question 19 Chapter 4 – Unimax

19. Enter the following transactions in the Books of Yogesh.
June 2 Goods destroyed by flood Rs. 20,000. Goods were uninsured.
June 3 Goods destroyed by fire Rs. 30,000. Insurance Company paid claim Rs. 20,000
cheque.
June 7 Goods destroyed by fire Rs. 40,000. Insurance Company admitted 80% claim.
June 8 Goods destroyed in transit Rs. 30,000. Insurance Company admitted the full claim
June 17 Cash stolen from cash box Rs. 14,000.
June 19 Cash stolen from the cash box Rs. 50,000, Rs. 30,000 could be recovered the same day.
June 23 Goods Lost by embezzlement Rs. 37,000.

The solution of Question 19 Chapter 4 – Unimax:

BOOKS OF YOGESH

Date Particulars L.F. Debit Credit
2021          
June 2 Loss by flood A/c Dr.   20,000  
  To Purchases A/c       20,000
  (Being goods destroyed by flood)        
           
June 3 Bank A/c Dr.   20,000  
  Loss by fire A/c Dr.   10,000  
  To Purchases A/c       30,000
  (Being goods destroyed by fire, the insurance company paid the Claim)        
           
June 7 Insurance Company A/c Dr.   32,000  
  Loss by fire A/c     8,000  
  To Purchases A/c       40,000
  (Being goods destroyed by fire & Insurance company admitted the claim)        
           
June 8 Insurance Company A/c Dr.   30,000  
  To Purchases A/c       30,000
  (Being goods destroyed by fire and full claim admitted by Insurance company)        
           
June 17 Loss by embezzlement A/c Dr.   14,000  
  To Cash A/c       14,000
  (Being cash stolen from cash box)        
           
June 19 Loss by embezzlement A/c Dr.   20,000  
  To Cash A/c       20,000
  (Being cash stolen from cash box 50,000 and 30,000 Recovered same day)        
           
June 23 Loss by embezzlement A/c Dr.   37,000  
  To Purchases A/c       37,000
  (Being goods loss by embezzlement)      

This is all about the Question 19 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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