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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 - Solution-min

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Question No 04 Chapter No 7 – UNIMAX Class 11

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

2020  
Apr.1Cash in hand50,000
Apr.5Cash Purchases of ₹ 10,000 plus CGST and SGST @ 6 % each 
Apr.8Cash sales of ₹8,000plus CGST and SGST @ 6% each 
Apr.10Received cash from Mohan10,000
Apr.15Purchased furniture for ₹5,000 plus CGST and SGST @6 % each 
Apr.22Paid to wages2,000
Apr.25Received commission ₹ 1,000 plus CGST and SGST @ 6% each 
Apr.30Paid 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.
DateParticulars
L. F.cashDateParticulars
L. F.cash
2020   2020   
Apr.1To Balance b/d 50,000Apr.5By Purchases A/c 10,000
Apr.8To Sales A/c 8,000Apr.5By Input CGST A/c 600
Apr.8To Output CGST A/c 480Apr.5By Input SGST A/c 600
Apr.8To Output SGST A/c 480Apr.15By furniture A/c 5,000
Apr.10To Mohan A/c 10,000Apr.15By Input CGST A/c 300
Apr.25To Commission received A/c 1,000Apr.15By Input SGST A/c 300
Apr.25To Output CGST A/c 60Apr.22By Wages A/c 2,000
Apr.25To Output SGST A/c 60Apr.30By Rent A/c 6,000
    Apr.30By Input CGST A/c  
    Apr.30By Input SGST A/c  
    Apr.30By Balance C/d 44,560
   70,080   70,080

PURCHASES ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   2020   
Apr.5To cash A/c 10,000    
        

SALES ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   Apr.8By Cash A/c 8,000
        
        

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MOHAN  ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   Apr.10By Cash A/c 10,000
        
        

FURNITURE ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020To cash A/c 5,0002020   
        
        

WAGES ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   2020   
Apr.22To cash A/c 2,000    
        
        

COMMISSION RECEIVED ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   2020   
    Apr.25By Cash A/c 1,000
        
        

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RENT  ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   2020   
Apr.30To cash A/c 6,000    
        
        

INPUT CGST  ACCOUNT 

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

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INPUT SGST  ACCOUNT 

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

OUTPUT CGST  ACCOUNT 

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

OUTPUT SGST ACCOUNT 

DateParticulars
J. F.cashDateParticulars
J. F.cash
2020   2020   
    Apr.8By Cash A/c (Sales) 480
    Apr.15By 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

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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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