# Question 33 Chapter 4 – Unimax Publications of Class 11

Q33 - CH-4 Solution

Question 33 Chapter 4 – Unimax

33. Journalise the following entries:
(i) Withdrew cash from bank for personal use Rs. 3,200
(ii) Charge 10% Depreciation on building worth Rs. 75,000
(iii) Sold goods with list price Rs. 80,000; Trade discount 10% and cash discount 2%.
(iv) Purchased goods with list price of Rs. 40,000 at 10% Trade discount and 4% cash discount.
(v) Issued cheque of Rs. 2,500 in full settlement of Rs. 2,620
(vi) Received cash from Shilpa Rs. 2,930 and discount allowed Rs. 70

## The solution of Question 33 Chapter 4 – Unimax:

JOURNAL

 Date Particulars L.F. Debit Credit 2021 (i) Drawings A/c Dr. 3,200 To Bank A/c 3,200 (Being cash withdrawn for personal use) (ii) Depreciation A/c Dr. 7,500 To Building A/c 7,500 (Being charged depreciation on building) (iii) Debtors A/c Dr. 72,000 To Sales A/c 72,000 (Being goods sold to debtor (credit sale)) (iv) Purchases A/c Dr. 36,000 To Creditors A/c 36,000 (Being goods purchased on credit) (v) Creditor’s A/c Dr. 2,620 To Bank A/c 2,500 To Discount received A/c 120 (Being issued cheque in full settlement) (vi) Cash A/c Dr. 2,930 Discount allowed A/c Dr. 70 To Shilpa’s A/c 3,000 (Being received from Shilpa & discount allowed) Grand Total 1,24,300 1,24,300

This is all about the Question 33 Chapter 4 – Unimax. You can check out the following article to better understand:

Opening Journal Entry – its Rules and Examples

You Can also read all above articles in Hindi on our Hindi Website

Opening Journal Entry – its Rules and Examples – In Hindi

Thanks, Please Like and share with your friends

Comment if you have any doubt in the Question 33 Chapter 4 – 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: –