# Question 42 Chapter 4 – Unimax Publications of Class 11

Question 42 Chapter 4 – Unimax

42. Journalise
(a) Sold goods to X list price Rs. 4000, trade discount 10% and cash discount 5%. He paid the amount on the same day and availed cash discount.
(b) Supplied goods costing Rs. 6,000 to Y, issued invoice at 10% above cost less 5% trade discount.
(c) Z withdrew goods for the marriage of his daughter, selling price of which was Rs. 1800 (20
added to the cost for fixing the selling price.)
(d) Purchased goods of list price of Rs. 4,000 From A at a trade discount of 10% and cash discount 4 % and half the amount paid in cash.

## The solution of Question 42 Chapter 4 – Unimax:

JOURNAL

 Date Particulars L.F. Debit Credit (a) Cash A/c Dr. 3,420 Discount A/c Dr. 180 To Sales A/c 3,600 (Being goods sold for cash and discount allowed) (b) Y’s A/c Dr. 6,270 To Sales A/c 6,270 (Being goods sold at 5% trade discount) ( 6,600- 330) (c) Drawings A/c Dr. 1,500 To Purchases A/c 1,500 (Being goods withdrawn for personal use) (d) Purchases A/c Dr. 3,600 To Cash A/c 1,728 To Discount A/c 72 To A’s A/c 1,800 (Being goods purchased from A and half amount paid inCash receiving 4% cash discount)

This is all about the Question 42 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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