# Question 22 Chapter 4 – Unimax Publications of Class 11

Q22 - CH-4 Solution

Question 22 Chapter 4 – Unimax

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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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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