Question 1

Question 1 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 1 Chapter 6 – Unimax Publications of Class 11 
1. On March 1, 2023, Raman purchased goods worth 6,000 for cash. Pass Journal entry and post it into Ledger.
The solution of Question 1 Chapter 6 – Unimax Publications of Class 11 :
RAMAN'S JOURNAL

Date
Particulars
 
L.F.
Debit
Credit

2023

March 1
Purchase A/c
Dr.
 
6,000

To Cash A/c

6,000

(Being goods purchased from Cash)
 
&nb

Question 2

Question 2 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 2 Chapter 6 – Unimax Publications of Class 11 
2. Record the following transactions in Journal post them into ledger and find out the balances of all the accounts2023March 1 Purchased goods from Jashan Rs. 10,000March 6 Goods destroyed by fire Rs. 2,000March 13 Commission paid in cash Rs. 2,000March 17 Furniture purchased from Neha Rs. 20,000March 25 Sold goods for Rs. 15,000March 28 Cash deposited into Bank Rs. 5,600
The solution of Question 2 Chapter 6 – Unimax Publications of Class

Question 3

Question 3 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 3 Chapter 6 – Unimax Publications of Class 11 
3. Enter the following transactions in Journal of Manpreet and post them into Ledger.2023Feb.1 Received cash on account of sale Rs. 80,000 & Interest Rs. 7,000.Feb. 7 Received cheques on account of sales Rs. 60,000; rent Rs. 80,000 and commission Rs. 25,000.Feb. 25 Paid by cheques on account of Interest Rs. 18,000; Furniture Rs. 68,000 and Purchase of goods Rs. 70,000
The solution of Question 3 Chapter 6 – Unimax Publications of Class

Question 4

Question 4 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 4 Chapter 6 – Unimax Publications of Class 11 
4. Enter the following transactions in Journal of Ravi and post them into ledger.2023June 1 Business commenced with cash Rs. 60,000 and furniture Rs. 7,000June 8 Goods purchased from Anurag Rs. 7,000Goods purchased for Cash Rs. 8,000June 16 Cash paid to Anurag Rs. 6,900Discount received Rs. 100
The solution of Question 4 Chapter 6 – Unimax Publications of Class 11 :
JOURNAL

Date
Particulars
 
L.F.
Debit
Credit

2023

June 1

Question 5

Question 5 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 5 Chapter 6 – Unimax Publications of Class 11 
5. On 1st July, 2023 Puneet's assets and liabilities stood as follows :

Assets :
 
Rs.

Land and Building
40,000

Investments
24,000

Bills Receivables
5,000

Debtors
10,000

Plant and Machinery
6,000

Stock
7,000

Bank
12,000

Cash
1,000

Liabilities :

Bills Payable
2,000

X's loan
15,000

Creditors
24,000

Make an openin

Question 6

Question 6 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 6 Chapter 6 – Unimax Publications of Class 11
6. Pass the Opening Entry on 1 April, 2023 on the basis of the following information taken from the books of Mr. Dinesh. Also, post the opening entry:

Rs.

Cash in Hand
20,000

Sundry Debtors
60,000

Stock of Goods
40,000

Input IGST Account
15,000

Input SGST Account
5,000

Plant
50,000

Land and Building
1,00,000

Sundry Creditors
1,00,000

The solution of Question 6 Chapter 6 – Unimax Publications of Class 11:
IN THE

Question 7

Question 7 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 7 Chapter 6 – Unimax Publications of Class 11
7. Journalise the following transactions, post them into ledger and make the balancing of ledger accounts:2023Jan. 1 Yogesh started business with cash Rs. 77,000Jan. 5 Purchased Machine for Rs. 60,000Jan. 16 Purchased goods on credit from Saif Rs. 66,000Jan. 20 Rent paid in cash Rs. 5,500Jan. 27 Goods sold for Cash Rs. 48,900.
The solution of Question 7 Chapter 6 – Unimax Publications of Class 11:
JOURNAL

Date
Particulars
 
L.F.
Deb

Question 8

Question 8 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 8 Chapter 6 – Unimax Publications of Class 11
8. Pass the Journal entries and Prepare Mr. Ramesh account in the ledger:2023March 1 Purchase goods for Cash from Ramesh Rs. 20,000March 6 Purchase goods from Ramesh Rs. 8,000March 10 Return goods to Ramesh Rs. 1,000March 14 Amount deposited directly in Ramesh's bank account Rs. 6,000March 19 Goods purchased from Ramesh on credit at 10% T.D. Rs. 30,000March 25 Paid to Ramesh by cheque 16,000 Discount Received Rs. 1,000March 29 Paid to Suman

Question 9

Question 9 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 9 Chapter 6 – Unimax Publications of Class 11
9. Pass the Journal entries and prepare Machinery Account:2023May 1 Machine purchased for cash Rs. 2,00,000May 5 Machine withdraw for domestic use Rs. 10,000May 13 Depreciation on machine Rs. 2,000May 15 Sold Machine for cash Rs. 30,000May 19 Bought Furniture for cash Rs. 25,000 May 25 Machine bought for personal use Rs. 22,000
The solution of Question 9 Chapter 6 – Unimax Publications of Class 11:
JOURNAL

Date
Particulars
 
L.F.
De

Question 10

Question 10 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 10 Chapter 6 – Unimax Publications of Class 11
10. Is the following account correctly prepared? If not, prepare it correctly?
CASH ACCOUNT

Date
Particulars 
Amount
Date 
 Particulars 
Amount

2023

Jan. 5
To Neha (Cash purchases)
2,000
Jan. 1
By balance b/d
8,000

Jan. 10
To Furniture A/c (Furniture purchased)
3,300
Jan. 6
By Gurpreet (Commission paid)
8,200

Jan. 16
To Anchal (Credit sale)
6,000
Jan. 9
By Sales Account(Cash Sales)
5,500

Jan. 2

Question 11

Question 11 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 11 Chapter 6 – Unimax Publications of Class 11
11. M/s. Logistics has its operations from Delhi and enters into following transactions in month of July, 2023:

Date
Particulars
Amount

3
Purchased goods from M/s Amar Sales, Delhi
50,000

5
Purchased goods from M/s Blue Traders, Chennai
80,000

5
Deposited CGST
1,000

SGST
1,000

IGST
5,000

10
Sold goods to M/s Rahul Traders, Delhi
30,000

10
Sold goods against cash to a customer
2,000

15
Sold goods to Basu Sales, Kolkat

Question 12

Question 12 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 12 Chapter 6 – Unimax Publications of Class 11
12. Journalise the following transactions of Kamal, Delhi for April, 2023, post them in Ledger Accounts and balance them:

2023
 
Rs.

April 1
Kamal started business with cash*
1,00,000

April 2
Bought goods for cash
30,000

April 3
Opened Bank Account with cash*
50,000

April 4
Sold goods for cash
40,000

April 7
Bought goods from Surya, Kanpur (UP) on credit
30,000

April 10
Sold goods to Rakesh, Delhi on credit
25,000

April 15

Question 13

Question 13 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 13 Chapter 6 – Unimax Publications of Class 11
13. From the following transactions of M/s. Black & White of Madras,write up the journal, post them into Ledger and prepare Trail Balance :

2023
Particular
₹

Mar. 1
Assets: cash in hand   2,000; Cash at Bank 68000; Stocks of Goods 40,000

Machinery 1,00,000; furniture 10,000; M/s. Narain Bros. Owe 15,000; M/s. B.K. Bros. Owe 25,000

Liabilities: Loan   50,000; sum owing to Jacob Bros. Ltd.  20,000

Mar. 2 
Bought goods on c

Question 14

Question 14 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 14 Chapter 6 – Unimax Publications of Class 11
14. Journalise the following transactions and post them into Ledger

2023

Jan.1
Anil started his business with cash goods and furniture
15000

Jan.5
Sold goods to Ranjan and for cash 
6000

Jan.8 
Received from Ranjan on account

Jan.11 
Purchased good from Prakash

Jan.15
Paid to Prakash

Jan.18
Goods retuned to Parkash 
1800

Jan.20 
Type writer purchases on credit fro

Question 15

Question 15 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 15 Chapter 6 – Unimax Publications of Class 11
15. Journalise the following transactions, post them to the ledger in the books of Aninda for September,2019:

2023

Sept.1
Sept.1 Commenced business with cash ₹ 6,800 of which ₹ 5,000 was deposited in the bank

Sept.5
Purchases goods from B for ₹ 4,500 of which ₹2,500 were paid by cheque

Sept.7
Sold goods to C for ₹ 2,500 and accepted a cheque for 1,500 which was sent to the bank.

Sept.8
Returned goods worth ₹ 280 to B as the go

Question 16

Question 16 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 16 Chapter 6 – Unimax Publications of Class 11
16 Pass journal entried for the following transactions in books of Sri Amit Poddar for January,2023

2023

Jan.1
Commenced business with cash 10000

Jan.2
Deposited into bank 7,500

Jan.5
Bought goods for cash1,250

Jan.7
Sold goods to Bablu600

Jan.9
Bought goods from Goutam

Jan.12
Received cash from Bablu 490

Jan.12
Discount allowed 10

Jan.13
Paid cash to Goutam950

Jan.13
Discount received50

Jan.14
Goods old for cash78

Question 17

Question 17 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 17 Chapter 6 – Unimax Publications of Class 11
17. Enter the following in the journal and post them into the ledger.

2023
 
₹

Jan.1
Sandeep commenced business with cash
20,000

Jan.4
Purchases goods from Sohan
19,000

Jan.6
Sold goods for cash 
8,000

Jan.9
Paid to Sohan on account
11,000

Jan.11
Returned goods to Sohan
1,000

Jan.12
Sold goods to Chaman Lal
4,700

Jan.14
Bought goods from B.D. Gupta
5,600

Jan.18
Chaman Lal returned goods
400

Jan.22
Sold goods to Ravinde

Question 18

Question 18 Chapter 6 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 18 Chapter 6 – Unimax Publications of Class 11
18. Varun commenced business with cash ₹10,000 and goods ₹7,000 on 1st August,2023. His transactions for the month of August were as under

2023

Aug.1
Paid salaries for cheque 2,500

Aug.2
Bought goods from Mohan Das for cash 3,000

Aug.5
Sold to Jawahar Lal on credit

Aug.8
Sold to Ballabh Bhai & Co. 4,000

AUG.12
Received cash from Jawahar Lal & Co. 5,350

AUG.12
Allowed discount 50

Aug.14
Bought from Azad Bros 6,450

Date	Particulars	Amount	Date	Particulars	Amount
2023
March 1	To Cash A/c	6,000

Date	Particulars	Amount	Date	Particulars	Amount
			2023
			March 1	By Purchase A/c	6,000

Unimax Accountancy Class 11 - 2023 Solutions Chapter 6 Ledger - Unimax

Quick Chapter Summary & Cheat Sheet

💡 Ledger Posting & Balancing Rules

Topics & Questions Solved:

Question 1 Chapter 6 – Unimax Publications of Class 11

The solution of Question 1 Chapter 6 – Unimax Publications of Class 11 :

Question 2 Chapter 6 – Unimax Publications of Class 11

Question 3 Chapter 6 – Unimax Publications of Class 11

Question 4 Chapter 6 – Unimax Publications of Class 11

Question 5 Chapter 6 – Unimax Publications of Class 11

Question 6 Chapter 6 – Unimax Publications of Class 11

Question 7 Chapter 6 – Unimax Publications of Class 11

Question 8 Chapter 6 – Unimax Publications of Class 11

Question 9 Chapter 6 – Unimax Publications of Class 11

Question 10 Chapter 6 – Unimax Publications of Class 11

Question 11 Chapter 6 – Unimax Publications of Class 11

Question 12 Chapter 6 – Unimax Publications of Class 11

Question 13 Chapter 6 – Unimax Publications of Class 11

Question 14 Chapter 6 – Unimax Publications of Class 11

Question 15 Chapter 6 – Unimax Publications of Class 11

Question 16 Chapter 6 – Unimax Publications of Class 11

Question 17 Chapter 6 – Unimax Publications of Class 11

Question 18 Chapter 6 – Unimax Publications of Class 11

Sarbjit SinghB.Com and M.Com

Date	Particulars		Debit	Credit
2023
March 1	Purchase A/c	Dr.	6,000
	To Cash A/c			6,000
	(Being goods purchased from Cash)