# Question 4b Chapter 4 – Unimax Publications of Class 11

Question 4b Chapter 4 – Unimax

4. (b) Journalise the following transactions in the books of Shriya.
2021
Jan. 1   Started business with Bank Rs. 2,50,000 & Cash Rs. 1,00,000 by Shriya.
Jan. 2   Paid school fees of proprietor’s daughter from the business Rs. 10,000.
Jan, 6   Shriya withdrew cash Rs. 18,000 for her birthday party from her personal account.
Jan. 10 Rent of the Owner’s House paid from Business Rs. 20,000
Jan. 15 Cash withdrawn by Shriya for her House use Rs. 4,000.
Jan. 18 Rent Received from Business Rs. 30,000, deposited into Shriya’s personal account

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

 Date Particulars L.F. Debit Credit 2021 Jan 1 Bank A/c Dr. 2,50,000 Cash A/c Dr. 1,00,000 To Shriya’s Capital A/c 3,50,000 (Being business started with cash & bank) Jan 2 Drawings A/c Dr. 10,000 To Cash A/c 10,000 (Being school fees of proprietor’s daughter paid from business) Jan 6 No Entry Jan 10 Drawings A/c Dr. 20,000 To Cash A/c 20,000 (Being rent of owner’s resident paid) Jan 15 Drawings A/c Dr. 4,000 To Cash A/c 4,000 (Being cash withdrawn for House use) Jan 18 Cash A/c Dr. 30,000 To Rent Received A/c 30,000 (Being rent received from business) Drawings A/c Dr. 30,000 To Cash A/c 30,000 (Being amount of rent received deposited in Shriya’s personal account)

This is all about the Question 4b 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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## 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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