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Question 7b Chapter 4 – Unimax
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7. (b) Journalise the following transaction in the books of Raj Kumar.
2021
Feb. 1 Paid Salary Rs. 5,000
Feb. 5 Received commission Rs. 2,000
Feb. 6 Received Rent Rs. 4,000.
Feb. 7 Paid interest on capital Rs. 4,000.
Feb. 8 Received interest on Drawings RS. 400.
Feb. 15 Paid wages Rs. 2,000 to Rahul.
Feb. 20 Paid Rs. 10,000 to Raman on account.
The solution of Question 7b Chapter 4 – Unimax:
JOURNAL OF RAJ KUMAR
Date | Particulars | L.F. | Debit | Credit | |
2021 | |||||
Feb. 1 | Salary A/c | Dr. | 5,000 | ||
To Cash A/c | 5,000 | ||||
(Being salary paid ) | |||||
Feb. 5 | Cash A/c | Dr. | 2,000 | ||
To Commission A/c | 2,000 | ||||
(Being commission received) | |||||
Feb. 6 | Cash A/c | Dr. | 4,000 | ||
To Rent A/c | 4,000 | ||||
(Being rent received) | |||||
Feb. 7 | Interest on Capital A/c | Dr. | 4,000 | ||
To Capital A/c | 4,000 | ||||
(Being interest provided on capital) | |||||
Feb. 8 | Drawings A/c | Dr. | 400 | ||
To interest on drawings A/c | 400 | ||||
(Being interest provided) | |||||
Feb. 15 | Wages A/c | Dr. | 2,000 | ||
To Cash A/c | 2,000 | ||||
(Being wages paid) | |||||
Feb. 20 | Raman A/c | Dr. | 10,000 | ||
To Cash A/c | 10,000 | ||||
(Being cash paid to Roman) |
This is all about the Question 7b 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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You can also Check out the solved question of other Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
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- 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
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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