# Question 9 Chapter 5 – Unimax Publications of Class 11

Q9 - CH-5 Solution

Question 9 Chapter 5 – Unimax

9. Pass Journal entries for the following:
(i) Interest due but not received Rs. 4,000.
(ii) Salaries due to staff Rs. 25,000.
(iii) Out of the rent paid this year, Rs. 2,000 relates to the next year.
(iv) Provide 10% depreciation on furniture costing Rs. 5,000.
(v)Goods used in making Furniture (Sale Price Rs. 2,000; Cost Rs. 1,500).
(vi) Received commission of Rs. 10,000 plus CGST and SGST @ 6% each by cheque, half of Amount is in advance.

## The solution of Question 9 Chapter 5 – Unimax:

JOURNAL

 Date Particulars L.F. Debit Credit (i) Accrued Interest A/c Dr. 4,000 To Interest A/c 4,000 (Being the interest due but not received) (ii) Salaries A/c Dr. 25,000 To Outstanding Salaries A/c 25,000 (Being the salaries due to staff) (iii) Prepaid Rent A/c Dr. 2,000 To Rent A/c 2,000 (Being the rent paid in advance) (iv) Depreciation A/c (10% of 5,000) Dr. 500 To Furniture A/c 500 (Being the depreciation provided on furniture) (v) Furniture A/c Dr. 1,500 To Purchases A/c 1,500 (Being the goods costing 1,500 used in making furniture) (vi) (a) Bank A/c Dr. 11,200 To Commission Received A/c 10,000 To Output CGST A/c 600 To Output SGST A/c 600 (Being the commission received, charged CGST and SGST 6% each) (b) Commission Received A/c Dr. 5,600 To Commission Received in Advance A/c 5,600 (Being the commission received in advance adjusted)

This is all about the Question 9 Chapter 5 – 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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