Question No 04 Chapter No 7 – UNIMAX Class 11 – Solution

Question No 04 Chapter No 7 - UNIMAX Class 11 - Solution-min

Question No 04 Chapter No 7 – UNIMAX Class 11

Free Accounting book Solution - Class 11 and Class 12

4. Enter the following transactions in a single column cash book and post them into the ledger:           

2020    
Apr.1 Cash in hand 50,000
Apr.5 Cash Purchases of ₹ 10,000 plus CGST and SGST @ 6 % each  
Apr.8 Cash sales of ₹8,000plus CGST and SGST @ 6% each  
Apr.10 Received cash from Mohan 10,000
Apr.15 Purchased furniture for ₹5,000 plus CGST and SGST @6 % each  
Apr.22 Paid to wages 2,000
Apr.25 Received commission ₹ 1,000 plus CGST and SGST @ 6% each  
Apr.30 Paid rent ₹ 6,000 plus CGST and SGST @ 6 % each  

The solution of Question No 04 Chapter No 7 – UNIMAX Class 11:

Dr.
Cash Book
Cr.
Date Particulars
L. F. cash Date Particulars
L. F. cash
2020       2020      
Apr.1 To Balance b/d   50,000 Apr.5 By Purchases A/c   10,000
Apr.8 To Sales A/c   8,000 Apr.5 By Input CGST A/c   600
Apr.8 To Output CGST A/c   480 Apr.5 By Input SGST A/c   600
Apr.8 To Output SGST A/c   480 Apr.15 By furniture A/c   5,000
Apr.10 To Mohan A/c   10,000 Apr.15 By Input CGST A/c   300
Apr.25 To Commission received A/c   1,000 Apr.15 By Input SGST A/c   300
Apr.25 To Output CGST A/c   60 Apr.22 By Wages A/c   2,000
Apr.25 To Output SGST A/c   60 Apr.30 By Rent A/c   6,000
        Apr.30 By Input CGST A/c    
        Apr.30 By Input SGST A/c    
        Apr.30 By Balance C/d   44,560
      70,080       70,080

PURCHASES ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
Apr.5 To cash A/c   10,000        
               

SALES ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       Apr.8 By Cash A/c   8,000
               
               

MOHAN  ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       Apr.10 By Cash A/c   10,000
               
               

FURNITURE ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020 To cash A/c   5,000 2020      
               
               

WAGES ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
Apr.22 To cash A/c   2,000        
               
               

COMMISSION RECEIVED ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
        Apr.25 By Cash A/c   1,000
               
               

RENT  ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
Apr.30 To cash A/c   6,000        
               
               

INPUT CGST  ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
Apr.30 To cash A/c   600        
Apr.15 To Cash A/c (Furniture)   300        
Apr.30 To Cash A/c (Rent)   350        
               
      1,260        

INPUT SGST  ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
Apr.30 To cash A/c   600        
Apr.15 To Cash A/c (Furniture)   300        
Apr.30 To Cash A/c (Rent)   350        
               
      1,260        

OUTPUT CGST  ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
        Apr.8 By Cash A/c (Sales)   480
        Apr.15 By Cash A/c (commission received)   60
               
              540 

OUTPUT SGST ACCOUNT 

Date Particulars
J. F. cash Date Particulars
J. F. cash
2020       2020      
        Apr.8 By Cash A/c (Sales)   480
        Apr.15 By Cash A/c (commission received)   60
               
              540 

Read out the full article

Cash Book | Types of Cash Book | Subsidiary Books

Also, Check out the same article in Hindi from the following link

Cash Book | Types of Cash Book | Subsidiary Books – in Hindi

Also, Check out the solved question of all Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Part-I

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 Computers 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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