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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 goods were damaged in transit |
| Sept.12 | Sold goods for cash ₹76 at a trade discount of 10%. |
| Sept,18 | Purchased goods worth ₹2,800 by paying a cheque at a trade discount of 7%. |
| Sept.23 | Purchased office furniture for ₹580 from D and paid by cheque. |
| Sept.25 | The above cheque was returned by the party since it was mutilated and cash was paid for the same |
| Sept.30 | Paid office rent ₹ 250 and salary ₹400 by cheque. |
The solution of Question 15 Chapter 6 – Unimax Publications of Class 11:
IN THE BOOKS OF KAMAL, DELHI JOURNAL
| Date | Particulars | L.F. | Debit | Credit | |
| 2023 | |||||
| Sept.1 | Cash A/c | Dr. | 1,800 | ||
| Bank A/c | Dr. | 5,000 | |||
| To Capital A/c | 6,800 | ||||
| (Being business started with cash) | |||||
| Sept.5 | Purchases A/c | Dr. | 4,500 | ||
| To B’s A/c | 2,000 | ||||
| To bank A/c 2,500 | 2,500 | ||||
| (Being goods purchases from B and some amount paid by cheque) | |||||
| Sept.7 | Bank A/c | Dr. | 1,500 | ||
| C’s A/c | Dr. | 1,000 | |||
| To sales A/c | 2,500 | ||||
| (Being goods sold to C) | |||||
| Sept.8 | B’s A/c | Dr. | 280 | ||
| To purchases return A/c | 280 | ||||
| (Being goods retuned) | |||||
| Sept.12 | Cash A/c | Dr. | 68.40 | ||
| To sales A/c | 68.40 | ||||
| (Being goods sold for cash) | |||||
| Sept.18 | Purchases A/c | Dr. | 2,604 | ||
| To bank A/c | 2,604 | ||||
| (Being goods purchases by cheque) | |||||
| Sept.23 | Furniture A/c | Dr. | 580 | ||
| To new typewriter Co. A/c | 580 | ||||
| (Being furniture purchase by cheque) | |||||
| Sept.25 | Bank A/c | Dr. | 580 | ||
| To Cash A/c | 580 | ||||
| (Being cheque returned by D & cash paid to him) | |||||
| Sept.30 | Rent A/c | Dr. | 250 | ||
| Salaries A/c | Dr. | 400 | |||
| To bank a/c | 650 | ||||
| (Being sallery and rent paid by cheque ) | |||||
LEDGER :
CASH ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept. 1 | To Capital A/c | 1,800 | Sept.25 | By Bank A/c | 580 |
| Sept.12 | To Sales A/c | 68.40 | Sept.30 | By balance c/d | 1,288.40 |
| 1,868.40 | 1,868.40 | ||||
| Oct.1 | To Balance b/d | 1,288.40 |
BANK ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept. 1 | To Capital A/c | 5,000 | Sept.5 | By Purchases A/c | 2,500 |
| Sept.7 | To sales A/c | 1,500 | Sept.18 | By purchases A/c | 2,604 |
| Sept.25 | To cash A/c | 580 | Sept.23 | By furniture A/c | 580 |
| Sept.30 | By Rent A/c | 250 | |||
| Sept.30 | By salaries A/c | 400 | |||
| Sept .30 | By balance c/d | 746 | |||
| 7,080 | 7,080 | ||||
| Oct.1 | To balance b/d | 746 | |||
CAPITAL ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 6,800 | Sept.1 | By cash A/c | 1,800 |
| Sept.1 | By bank A/c | 5,000 | |||
| 6,800 | 6,800 | ||||
| Oct.1 | To balance b/d | 5,000 | |||
PURCHASES ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept. 5 | To B’s A/c | 2,000 | |||
| Sept.5 | To Bank A/c | 2,500 | |||
| Sept.18 | To bank A/c | 2,604 | |||
| Sept.30 | By Balance c/d | 7,104 | |||
| 7,104 | 7,104 | ||||
| Oct.1 | To Balance b/d | 7,104 |
B’S ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept. 8 | To Purchases return A/c | 280 | Sept.5 | By purchases A/c | 2,000 |
| To balance c/d | 1,720 | ||||
| 2,000 | 2,000 | ||||
| Oct.1 | By Balance b/d | 1,720 |
C’S ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept.7 | To sales A/c | 1,000 | Sept.30 | By balance c/d | 1,000 |
| 1,000 | 1,000 | ||||
| Oct.1 | To balance b/d | 1,000 |
SALES ACCOUNT
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| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 2,568.40 | Sept.7 | By bank A/c | 1,500 |
| Sept.7 | By C’s A/c | 1,000 | |||
| Sept.12 | By cash A/c | 68.40 | |||
| 2,568.40 | 2,568.40 | ||||
| Oct.1 | To balance b/d | 2,568.40 |
PURCHASES RETURN ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept .30 | By balance c/d | 280 | Sept.8 | By B’s A/c | 280 |
| 280 | 280 | ||||
| Oct.1 | To balance b/d | 280 | |||
FURNITURE ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept.23 | To Bank A/c | 580 | Sept.30 | By balance c/d | 580 |
| 580 | 580 | ||||
| Oct.1 | To balance b/d | 580 | |||
RENT ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept.30 | To Bank A/c | 250 | Sept.30 | By balance c/d | 250 |
| 250 | 250 | ||||
| Oct.1 | To balance b/d | 250 | |||
SALARIES ACCOUNT
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 | 2019 | ||||
| Sept.30 | To Bank A/c | 400 | Sept.30 | By balance c/d | 400 |
| 400 | 400 | ||||
| Oct.1 | To balance b/d | 400 |
End of Solution
Check Out the Solution of all questions for this chapter:
The solutions to all questions of Chapter No. 6 – Ledger Unimax – Class 11 are shown as follows, click on the image of the question to get the solution.
Question 6 Chapter 6 – Unimax Publications of Class 11
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Question 18 Chapter 6 – Unimax Publications of Class 11
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1. Comprehensive Solutions for All Chapters of Advanced Accountancy I Class 11 by Unimax
UnimaxSolutions.in offers a comprehensive solution for students studying Advanced Accountancy I Part 1 in Class 11. With their meticulously curated study material, students can access comprehensive solutions to all the questions included within each chapter. By selecting the chapter name from the study material, students can easily navigate through the topics and find detailed explanations and step-by-step solutions to the problems presented in that section. Whether it’s understanding complex accounting concepts, mastering calculation techniques, or analyzing financial statements, Unimax provides a valuable resource to aid students in their learning journey. With these comprehensive solutions at their disposal, students can enhance their understanding, clarify doubts, and improve their problem-solving skills in Advanced Accountancy, ensuring they are well-prepared for their Class 11 examinations.
- 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 Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
2. Punjab School Education Board (PSEB) Solutions of Usha Publication.
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