Question 4 Chapter 6 – Unimax
4. Enter the following transactions in Journal of Ravi and post them into ledger.
2020
June 1 Business commenced with cash Rs. 60,000 and furniture Rs. 7,000
June 8 Goods purchased from Anurag Rs. 7,000
Goods purchased for Cash Rs. 8,000
June 16 Cash paid to Anurag Rs. 6,900
Discount received Rs. 100
The solution of Question 4 Chapter 6 – Unimax:
JOURNAL
Date | Particulars | L.F. | Debit | Credit | |
2020 | |||||
June 1 | Cash A/c | Dr. | 60,000 | ||
Furniture A/c | Dr. | 7,000 | |||
To Capital | 67,000 | ||||
(Being Business started with Cash & Furniture) | |||||
June 8 | Purchase A/c | Dr. | 15,000 | ||
To Cash A/c | 8,000 | ||||
To Anurag A/c | 7,000 | ||||
(Being8,000 goods purchase for Cash and 7,000 from Anurag) | |||||
June 16 | Anurag A/c | Dr. | 7,000 | ||
To Cash A/c | 6,900 | ||||
To Discount A/c | 100 | ||||
(Being 6,900 paid to Anurag) |
LEDGER :
CASH ACCOUNT
Date | Particulars | Amount | Date | Particulars | Amount |
June 1 | To Capital A/c | 60,000 | June 8 | By Purchase A/c | 8,000 |
June 16 | By Anurag A/c | 6,900 |
FURNITURE A/C
Date | Particulars | Amount | Date | Particulars | Amount |
June 1 | To Capital A/c | 7,000 |
CAPITAL A/C
Date | Particulars | Amount | Date | Particulars | Amount |
June 1 | By Cash A/c | 60,000 | |||
By Furniture A/c | 7,000 |
PURCHASE ACCOUNT
Date | Particulars | Amount | Date | Particulars | Amount |
June 8 | To Cash A/c | 8,000 | |||
To Anurag A/c | 7,000 |
ANURAG A/C
Date | Particulars | Amount | Date | Particulars | Amount |
June 16 | To Cash A/c | 6,900 | June 8 | By Purchase A/c | 7,000 |
June 16 | To Discount A/c | 100 |
DISCOUNT A/C
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Date | Particulars | Amount | Date | Particulars | Amount |
June 16 | By Anurag A/c | 100 |
This is all about the question 4 Chapter 6 – Unimax. You can check out the following article to better understand:
Ledger balancing or Closing of ledger account | Ledger
You Can also read all above articles in Hindi on our Hindi Website
Ledger balancing or Closing of ledger account | Ledger – 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
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- 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: –
- Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution
- T.S. Grewal’s Double Entry Book Keeping (Class +1) – Solution
- D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution
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