Question 36 Chapter 4 - Unimax Publications of Class 11

Question 36 Chapter 4 – Unimax

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The solution of Question 36 Chapter 4 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

36. Pass the journal entries in the following cases:
(a) Paid Rs. 600 to X on account.
(b) Paid Rs. 600 to X for Salary.
(c) Received Rs. 450 from Y on account.
(d) Paid cartage Rs. 300
(e) Paid cartage on behalf of our customer Z Rs. 300
(f) Received commission Rs. 120
(g)Received commission Rs. 120 on behalf of our supplier Mr. A.

The solution of Question 36 Chapter 4 – Unimax:

JOURNAL

Date	Particulars		L.F.	Debit	Credit

(a)	X’s A/c	Dr.		600
	To Cash A/c				600
	(Being paid to X)

(b)	Salaries A/c	Dr.		600
	To Cash A/c				600
	(Being paid salary to X)

(c)	Cash A/c	Dr.		450
	To Y’s A/c				450
	(Being received cash from Y)

(d)	Cartage A/c	Dr.		300
	To Cash A/c				300
	(Being paid cartage)

(e)	Z’s A/c	Dr.		300
	To Cash A/c				300
	(Being paid cartage on behalf of our customer Z)

(f)	Cash A/c	Dr.		120
	To Commission A/c				120
	(Being commission received)

(g)	Cash A/c	Dr.		120
	To Mr. A’s A/c				120
	(Being commission received on behalf of our supplier )
	Grand Total			2,490	2,490

This is all about the Question 36 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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Question 36 Chapter 4 – Unimax Publications of Class 11

The solution of Question 36 Chapter 4 – Unimax:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

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