Question 1

Question 1 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 1 Chapter 4 – Unimax Publications of Class 11
1. State the following ledger accounts under:(a) Real Account (b) Personal Account (c) Nominal Account.

(i) Machine Account
(ii) Machine Repair Account

(iii) Cash Account
(iv) Creditor Account

(v) Carriage Account
(vi) Donation Account

(vii) Purchase Account
(viii) Wages Payable Account

(ix) Interest Payable Account
(x) Bills Receivable Account

(xi) Sales Account
(xii) Bank Account

(xiii) XYZ Co. Ltd.

The solution of Que

Question 2

Question 2 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 2 Chapter 4 – Unimax Publications of Class 11
2. Classify the following accounts into Real A/c , Personal A/c , Nominal A/c

(i) Furniture Account
(ii) Sunil ( a supplier )

(iii)Rahul (a customer)
(iv) Outstanding Salaries Account

(v) Sales Return Account
(vi) Bank Overdraft Account

(vii) Interest on Capital Account
(viii) Interest on Drawings Account

(ix) Discount Received Account
(x) Discount Allowed Account

(xi) Expense paid in advance
(xii) Depreciation Account

(xiii)

Question 3

Question 3 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 3 Chapter 4 – Unimax Publications of Class 11
3. From the following transactions of Riya & Co. find out the accounts to be debited or credited.(i) Business commenced with cash Rs. 1,00,000.(ii) Bought goods Rs. 10,000.(iii) Cash Sales Rs. 10,000.(iv) Interest paid Rs. 5,000(v) Cash deposited into Bank Rs. 10,000. (vi) Cash withdrawn from Bank Rs. 5,000.(vii) Paid Donation Rs. 500.(viii) Purchased Furniture worth Rs. 2,000.(ix) Cash Sale to Monika Rs. 5,000.(x) Cash withdrawn from b

Question 4

Question 4a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 4a Chapter 4 – Unimax Publications of Class 11
4. (a) From the following transactions of Raju Trading Co. Prepare Journal2021Jan. 1 Raju commenced business with cash Rs. 2,00,000.Jan. 10 Cash withdrawn from business for domestic use Rs. 20,000.Jan. 15 Additional Capital introduced in the business Rs. 50,000.Jan 20. Income Tax paid Rs. 10,000. Jan. 25 Personal Car introduced in the business Rs. 4,00,000. Jan. 28 Life Insurance Premium paid Rs. 10,000. Jan. 31 Personal Cash paid to purch

Question 5

Question 4b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 4b Chapter 4 – Unimax Publications of Class 11
4. (b) Journalise the following transactions in the books of Shriya.2021Jan. 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. 20,000Jan. 15 Cash withdrawn b

Question 6

Question 5a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 5a Chapter 4 – Unimax Publications of Class 11
5. (a) Journalise the following Transactions in the books of Gagan.2021Jan 1 Started business with Cash Rs. 60,000.Jan 2 Purchased goods for cash Rs. 6,000Jan 5 Purchased goods from Gurdeep Rs. 30,000.Jan 8 Purchased goods from Gobind on Cash 10,000Jan 10 Sold goods for cash Rs. 5,000.Jan 11 Sold goods for Rs. 10,000Jan 12 Sold goods to Harmeet Rs. 3,000.Jan 14 Sold goods on Cash to Ravi Rs. 4,000.Jan 15 Purchased goods for Rs. 9,000. Jan

Question 7

Question 5b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 5b Chapter 4 – Unimax Publications of Class 11
5. (b) Journalise the following transactions in the books of Riya.2021Jan. 1 Started business with cash Rs. 1,80,000.Jan. 2 Goods purchase Rs. 4,000. Jan. 3 Purchase goods for cash Rs. 80,000.Jan. 7 Purchase goods for cash from Sonia Rs. 10,000.Jan. 10 Purchase goods on credit from Monika 15,000. Jan. 12 Sold goods to Ravi Rs. 10,000.Jan. 15 Sold goods Rs. 1,00,000. Jan 18 Sold goods to Rahul Rs. 10,000 on credit.Jan. 20 Sold goods to Suni

Question 8

Question 6a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 6a Chapter 4 – Unimax Publications of Class 11
6. (a) Journalise the following transactions in the books of Madhur & Sons2021Jan. 1 Invest Cash into Business Rs. 20,000. Jan. 2 Cash Purchases Rs. 20,000.Jan. 4 Goods purchased from Amit on credit Rs. 8,000.Jan. 8 Cash Sales Rs. 6,000.Jan. 10 Machinery Purchase from Sumeet Rs. 10,000. Jan. 15 Salary paid Rs. 6,000. Jan. 20 Rent Received Rs. 1,000.Jan. 25 Furniture purchased for cash Rs. 8,000.
The solution of Question 6a Chapter 4 –

Question 9

Question 6b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 6b Chapter 4 – Unimax Publications of Class 11
6. (b) Journalise the following transactions in the books of Neha.2021Feb. 1 Neha commenced business with personal cash Rs. 1,00,000 and Rs. 1,50,000 borrowed from Naveen on personal account.Feb. 2 Purchase goods Rs. 10,000Feb. 4 Cash withdrawn by Neha for personal use Rs. 10,000Feb. 8 Sold goods to Rahul Rs. 40,000. Feb. 10 Purchase goods from Sourav for cash Rs. 10,000.Feb. 15Life Insurance premium paid Rs. 10,000 on the life of Neha's s

Question 10

Question 7a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 7a Chapter 4 – Unimax Publications of Class 11
7a. Record the following transactions in the journal of Shiv.2021Feb. 1 Paid Rs. 10,000 to Ishika on account.Feb. 2 Paid Rs. 10,500 to Sunil for Salary.Feb. 8 Paid Rs. 5,000 to Ravi for commission.Feb. 20 Received Rs. 10,000 from NehaFeb, 24Received Rs. 20,000 from Neharika on account.Feb. 28 Received Rs. 18,000 from Lucky for Interest.
The solution of Question 7a Chapter 4 – Unimax Publications of Class 11:
JOURNAL OF SHIV

Date
Particu

Question 11

Question 7b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 7b Chapter 4 – Unimax Publications of Class 11
7. (b) Journalise the following transaction in the books of Raj Kumar.2021Feb. 1 Paid Salary Rs. 5,000Feb. 5 Received commission Rs. 2,000Feb. 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 Publications of Class 11:
JOURNAL OF RAJ KUMAR

Date

Question 12

Question 8 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 8 Chapter 4 – Unimax Publications of Class 11
8. Record the following transactions in the books of Amrit.2021Feb. 1 Cash Deposited into Bank Rs. 50,000. Feb. 2 Cash withdrawn from Bank RS. 10,000.Feb. 5 Cash withdrawn from Bank for office use Rs.10,000.Feb. 10 Cash withdrawn from bank for Rs. 9,000. Feb. 11 Paid Salary Rs. 5,000 by cheque.Feb. 15 Cheque issued to Sunil Rs. 10,000 on his Account.Feb. 20 Received cheque from Sunil Rs. 1,000. Feb. 25 Sunil's, cheque dishonored.Feb. 28 Rec

Question 13

Question 9 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 9 Chapter 4 – Unimax Publications of Class 11
9. Record the following transactions in the books of Simran.2021Mar. 1 Borrowed Rs. 1,00,000 from Bank @ 10% interest.Mar. 2 Borrowed Rs. 50,000 from Sunil. Mar. 10 Repaid Rs. 25,000 to Sunil.Mar. 15 Lent Rs. 1,00,000 to Rahul.Mar. 18 Borrowed Rs. 44,000 from Simran's brother Jaideep @ 10% interest.Mar. 20 Rahul Repaid Rs. 50,000.
The solution of Question 9 Chapter 4 – Unimax Publications of Class 11:
JOURNAL OF SIMRAN

Date
Particulars
L

Question 14

Question 10 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 10 Chapter 4 – Unimax Publications of Class 11
10. Journalise the following transactions in the books of Manish.2021Mar. 1 Started business with cash Rs. 3,00,000.Mar. 4 Purchased goods Rs. 40,000 at C.D. 10%.Mar. 8 Purchased goods Rs. 50,000 at 10% T.D.Mar. 9 Purchased goods Rs. 40,000 from Ram Mar. 15 Sold good Rs. 20,000 at 10% C.D.Mar. 20 Sold good Rs.30,000 to Manish at Mar. 22 Sold goods RS. 40,000 at 20% T.D. Particulars at 10% C.D.10% T.D. Amount received by Cheque.Mar. 28 Purc

Question 15

Question 11a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 11a Chapter 4 – Unimax Publications of Class 11
11. (a) Enter the following transactions in 2021April 10 Received Rs. 2,900 by cheque from Rohit and allowed him discount Rs. 100.April 15 Paid Rs. 4,400 to Shri by cheque and availed a discount of Rs. 100.April 17 Received 5,900 from Sunaina in full settlement of her account of Rs. 6,000.April 19 Paid Rs. 4,950 to Komal in full settlement of his account Rs. 5,000.April 22 Paid Rs. 5,400 to Anand and availed a discount Rs. 100. April 28 R

Question 16

Question 11b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 11b Chapter 4 – Unimax Publications of Class 11
11b Pass journal entries for the following:2021Dec. 1 Bought goods from Johny worth Rs. 1,00,000 at 10% T.D. and 10% C.D. Paid full amount at the time of purchase itself.Dec. 4 Bought goods from Bhatia for Rs. 2,00,000 at 10% cash discount and 10% Trade discount. Half of the amount paid by cheque at the time of purchase. Dec. 12 Sold goods to Sunny for Rs. 2,00,000 on terms 10% Trade discount and 10% Cash discount. If the payment is recei

Question 17

Question 12 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 12 Chapter 4 – Unimax Publications of Class 11
12. Enter the following transactions in the Books of Prince.2021Mar. 1 Salary received on behalf of Riya Rs. 25,000Mar. 3 Commission paid to Raja on behalf of Mani Rs. 10,000.Mar.8 Cash received from Anant on behalf of Suman Rs. 20,000.Mar. 10 Cash paid to Taniya on behalf of Utkarsh Rs. 14,000.Mar. 15 Issued cheque to Guggu on behalf of Bhavi Rs. 15,000.
The solution of Question 12 Chapter 4 – Unimax Publications of Class 11:
JOURNAL

D

Question 18

Question 13 Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 13 Chapter 4 – Unimax Publications of Class 11
13. Journalise the following transactions in the books of Dushal.2021Mar. 1  Rent Received Rs. 6,000.Mar. 2  Commission of current year Received Rs. 5,000.Mar. 4  Commission earned but not received Rs. 6,000.Mar. 7  Commission received of next year Rs. 3,000.Mar. 10 Commission received of Last year Rs. 7,000.Mar. 15 Wages paid Rs. 4,000.Mar. 16 Salaries paid for next year Rs. 5,000.Mar. 17 Wages due but not paid Rs. 6,0

Question 19

Question 14a Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 14a Chapter 4 – Unimax Publications of Class 11
14a. Journalise the following transaction in the Books of Susheel.2021Mar. 1 Goods purchased for Rs. 30,000, carriage on it Rs. 2,000.Mar.7 Purchased goods for Rs. 40,000, Freight on Purchase Rs. 2,000.Mar. 10 Purchased goods for Rs. 35,000 from Sahil & paid carriage on it Rs. 2,500.Mar. 17 Purchased machinery for Rs. 17,000 from A.B.C. Ltd. and paid freight on itMar. 27 Machinery purchased Rs. 37,000, Installation charges paid Rs. 3,

Question 20

Question 14b Chapter 4 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 14b Chapter 4 – Unimax Publications of Class 11
14. (b) Journalise the following transaction in the books of Raman.2021April 1 Goods costing Rs. 9,000 sold for Rs. 10,000.April 3 Printer sold Rs. 12,000 to Reema costing Rs. 11,500.April 7 Furniture costing Rs. 15,000 sold for Rs. 20,000 brokerage on sale Rs. 2,000.April 10 Goods sold Rs. 15,000 selling commission on it Rs. 1,000April 18 An office computer costing Rs. 20,000 sold for RS. 15,000 selling commission on itRs. 2,000.
The sol

(i) Machine Account	(ii) Machine Repair Account
(iii) Cash Account	(iv) Creditor Account
(v) Carriage Account	(vi) Donation Account
(vii) Purchase Account	(viii) Wages Payable Account
(ix) Interest Payable Account	(x) Bills Receivable Account
(xi) Sales Account	(xii) Bank Account
(xiii) XYZ Co. Ltd.

(i) Machine Account	=	Real Account
(ii) Machine Repair Account	=	Nominal Account
(iii) Cash Account	=	Real Account
(iv) Creditor Account	=	Personal Account
(v) Carriage Account	=	Nominal Account
(vi) Donation Account	=	Nominal Account
(vii) Purchase Account	=	Real Account
(viii) Wages Payable Account	=	Representative Personal Account
(ix) Interest Payable Account	=	Representative Personal Account
(x) Bills Receivable Account	=	Personal Account
(xi) Sales Account	=	Real Account
(xii) Bank Account	=	Real Account
(xiii) XYZ Co. Ltd.	=	Representative Personal Account

Unimax Accountancy Class 11 - 2023 Solutions Chapter 4 Journal - Unimax

Quick Chapter Summary & Cheat Sheet

💡 Rules of Journalising (Double Entry System)

Topics & Questions Solved:

Question 1 Chapter 4 – Unimax Publications of Class 11

The solution of Question 1 Chapter 4 – Unimax Publications of Class 11:

Question 2 Chapter 4 – Unimax Publications of Class 11

Question 3 Chapter 4 – Unimax Publications of Class 11

Question 4a Chapter 4 – Unimax Publications of Class 11

Question 4b Chapter 4 – Unimax Publications of Class 11

Question 5a Chapter 4 – Unimax Publications of Class 11

Question 5b Chapter 4 – Unimax Publications of Class 11

Question 6a Chapter 4 – Unimax Publications of Class 11

Question 6b Chapter 4 – Unimax Publications of Class 11

Question 7a Chapter 4 – Unimax Publications of Class 11

Question 7b Chapter 4 – Unimax Publications of Class 11

Question 8 Chapter 4 – Unimax Publications of Class 11

Question 9 Chapter 4 – Unimax Publications of Class 11

Question 10 Chapter 4 – Unimax Publications of Class 11

Question 11a Chapter 4 – Unimax Publications of Class 11

Question 11b Chapter 4 – Unimax Publications of Class 11

Question 12 Chapter 4 – Unimax Publications of Class 11

Question 13 Chapter 4 – Unimax Publications of Class 11

Question 14a Chapter 4 – Unimax Publications of Class 11

Question 14b Chapter 4 – Unimax Publications of Class 11

Question 15 Chapter 4 – Unimax Publications of Class 11

Question 16 Chapter 4 – Unimax Publications of Class 11

Question 17 Chapter 4 – Unimax Publications of Class 11

Question 18 Chapter 4 – Unimax Publications of Class 11

Question 19 Chapter 4 – Unimax Publications of Class 11

Question 20 Chapter 4 – Unimax Publications of Class 11

Question 21 Chapter 4 – Unimax Publications of Class 11

Question 22 Chapter 4 – Unimax Publications of Class 11

Question 23 Chapter 4 – Unimax Publications of Class 11

Question 24 Chapter 4 – Unimax Publications of Class 11

Question 25 Chapter 4 – Unimax Publications of Class 11

Question 26 Chapter 4 – Unimax Publications of Class 11

Question 27 Chapter 4 – Unimax Publications of Class 11

Question 28 Chapter 4 – Unimax Publications of Class 11

Question 29 Chapter 4 – Unimax Publications of Class 11

Question 30 Chapter 4 – Unimax Publications of Class 11

Question 31 Chapter 4 – Unimax Publications of Class 11

Question 32 Chapter 4 – Unimax Publications of Class 11

Question 33 Chapter 4 – Unimax Publications of Class 11

Question 34 Chapter 4 – Unimax Publications of Class 11

Question 35 Chapter 4 – Unimax Publications of Class 11

Question 36 Chapter 4 – Unimax Publications of Class 11

Question 37 Chapter 4 – Unimax Publications of Class 11

Question 38 Chapter 4 – Unimax Publications of Class 11

Question 39 Chapter 4 – Unimax Publications of Class 11

Question 40 Chapter 4 – Unimax Publications of Class 11

Question 41 Chapter 4 – Unimax Publications of Class 11

Question 42 Chapter 4 – Unimax Publications of Class 11

Question 43 Chapter 4 – Unimax Publications of Class 11

Question 44 Chapter 4 – Unimax Publications of Class 11

Question 45 Chapter 4 – Unimax Publications of Class 11

Question 46 Chapter 4 – Unimax Publications of Class 11

Question 47 Chapter 4 – Unimax Publications of Class 11

Question 48 Chapter 4 – Unimax Publications of Class 11

Sarbjit SinghB.Com and M.Com