Question 22 Chapter 4 - Unimax Publications of Class 11

Question 22 Chapter 4 – Unimax

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The solution of Question 22 Chapter 4 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

22. Journalise the following transactions in the books of Baldev.
2021
Aug.1 Baldev started Business with Cash Rs. 1,00,000, Bank Rs. 50,000 & Machinery Rs. 50,000.
Aug. 2 Purchase goods Rs. 25,000, Rs. 10,000 paid cash and Balance by cheque.
Aug. 7 Rent paid Rs. 4,000; salary paid Rs. 6,000.
Aug. 10 Received Rs. 5,000 commission and Rs. 10,000 interest.
Aug. 14 Paid Wages and Salary Rs. 4,000 and Rs. 5,500 respectively.

The solution of Question 22 Chapter 4 – Unimax:

JOURNAL OF BALDEV

Date	Particulars		L.F.	Debit	Credit
2021
Aug. 1	Cash A/c	Dr.		1,00,000
	Bank A/c	Dr.		50,000
	Machinery A/c	Dr.		50,000
	To Baldev’s Capital A/c				2,00,000
	(Being business started with cash, bank and machinery)

Aug. 2	Purchases A/c	Dr.		25,000
	To Cash A/c	Dr.			10,000
	To Bank A/c				15,000
	(Being good purchased by cash & cheque)

Aug. 7	Rent A/c	Dr.		4,000
	Salary A/c	Dr.		6,000
	To Cash A/c				10,000
	(Being rent and salary paid)

Aug. 10	Cash A/c	Dr.		15,000
	To Commission A/c				5,000
	To Interest A/c				10,000
	(Being commission & interest received)

Aug. 14	Wages A/c	Dr.		4,000
	Salaries A/c	Dr.		5,500
	To Cash A/c				9,500
	(Being wages and salaries paid)

This is all about the Question 22 Chapter 4 – Unimax. You can check out the following article to better understand:

Opening Journal Entry – its Rules and Examples

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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

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Question 22 Chapter 4 – Unimax Publications of Class 11

The solution of Question 22 Chapter 4 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

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