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Question 25 Chapter 4 – Unimax Publications of Class 11

Q25 - CH-4 Solution
Q25 - CH-4 Solution

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Question 25 Chapter 4 – Unimax

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25. Enter the following transactions in the books of Subham.
2021
May 1 Subham commenced business of furniture with a capital of Rs. 2,50,000 brought in cash
May 2 Purchased furniture for Rs. 10,000
May 4 Purchased furniture from Rajat for Rs. 15,000
May 6 Sold furniture for cash Rs. 12,000
May 7 Purchased Stationary Rs. 400
May 9 Sold furniture to Manas for Rs. 5,000
May 12 Sold furniture to Raghav for cash Rs. 11,000
May 17 Purchased furniture from Sahil for cash Rs. 14,000
May 18 Cash paid to Rajat Rs. 15,000
May 20 Purchased Computer for Rs. 20,000
May 22 Cash received from Manas Rs. 5,000
May 31 Paid salaries Rs. 5,500.

The solution of Question 25 Chapter 4 – Unimax:

BOOKS OF SUBHAM

DateParticularsL.F.DebitCredit
2021     
May 1Cash A/cDr. 2,50,000 
 To Subham’s Capital A/c   2,50,000
 (Being commenced business of furniture with cash)    
      
May 2Purchases A/cDr. 10,000 
 To Cash A/c.  10,000
 (Being purchased furniture)    
      
May 4Purchases A/cDr. 15,000 
 To Rajat’s A/c   15,000
 (Being purchased furniture from Rajat)    
      
May 6Cash A/cDr. 12,000 
 To Sales A/c   12,000
 (Being sold furniture for cash)    
      
May 7Stationery A/cDr. 400 
 To Cash A/c   400
 (Being purchased stationery)    
      
May 9Manas’s A/cDr. 5,000 
 To Sales A/c   5,000
 (Being sold furniture to Manas)    
      
May 12Cash A/cDr. 11,000 
 To Sales A/c   11,000
 (Being sold furniture to Raghav for cash)    
      
May 17Purchases A/cDr. 14,000 
 To Cash A/c   14,000
 (Being purchased furniture for cash)    
      
May 18Rajat’s A/cDr. 15,000 
 To Cash A/c   15,000
 (Being cash paid to Rajat)    
      
May 20Computer A/cDr. 20,000 
 To Cash A/c   20,000
 (Being computer purchased)    
      
May 22Cash A/cDr. 5,000 
 To Manas’s A/c   5,000
 (Being cash received from Manas)    
      
May 31Salaries A/cDr. 5,500 
 To Cash A/c   5,500
 (Being Salaries paid)    
 Grand Total 3,62,9003,62,900

This is all about the Question 25 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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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

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