Question 36 Chapter 4 – Unimax Publications of Class 11

Q36 - CH-4 Solution

Question 36 Chapter 4 – Unimax

Free Accounting book Solution - Class 11 and Class 12

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
2021          
(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 

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

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

  • 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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