Question 15 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

15. Journalise the following transactions, post them to the ledger in the books of Aninda for September,2019:

Sept.1Sept.1 Commenced business with cash ₹ 6,800 of which ₹ 5,000 was deposited in the bank
Sept.5Purchases goods from B for ₹ 4,500 of which ₹2,500 were paid by cheque
Sept.7Sold goods to C for ₹ 2,500 and accepted a cheque for 1,500 which was sent to the bank.
Sept.8Returned goods worth ₹ 280 to B as the goods were damaged in transit
Sept.12Sold goods for cash ₹76 at a trade discount of 10%.
Sept,18Purchased goods worth ₹2,800 by paying a cheque at a trade discount of 7%.
Sept.23Purchased office furniture for ₹580 from D and paid by cheque.
Sept.25The above cheque was returned by the party since it was mutilated and cash was paid for the same
Sept.30Paid office rent ₹ 250 and salary ₹400 by cheque.

The solution of Question 15 Chapter 6 – Unimax Publications of Class 11:


DateParticulars L.F.DebitCredit
Sept.1Cash A/cDr. 1,800 
 Bank A/cDr. 5,000 
 To Capital A/c   6,800
 (Being business started with cash)    
Sept.5Purchases A/cDr. 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.7Bank A/cDr. 1,500 
 C’s A/cDr. 1,000 
 To sales A/c   2,500
 (Being goods sold to C)    
Sept.8B’s A/cDr. 280 
 To purchases return A/c   280
 (Being goods retuned)    
Sept.12Cash A/cDr. 68.40 
 To sales A/c   68.40
 (Being goods sold for cash)    
Sept.18Purchases A/cDr. 2,604 
 To bank A/c   2,604
 (Being goods purchases by cheque)    
Sept.23Furniture A/cDr. 580 
 To new typewriter Co. A/c   580
 (Being furniture purchase by cheque)    
Sept.25Bank A/cDr. 580 
 To Cash A/c   580
 (Being cheque returned by D & cash paid to him)    
Sept.30Rent A/cDr. 250 
 Salaries A/cDr. 400 
 To bank a/c   650
 (Being sallery and rent paid by cheque )    



2019  2019  
Sept. 1To Capital A/c1,800Sept.25By Bank A/c580
Sept.12To Sales A/c68.40Sept.30By balance c/d1,288.40
  1,868.40  1,868.40
Oct.1To Balance b/d1,288.40   


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 1To Capital A/c5,000Sept.5By Purchases A/c2,500
Sept.7To sales A/c1,500Sept.18By purchases A/c2,604
Sept.25To cash A/c580Sept.23By furniture A/c580
   Sept.30By Rent A/c250
   Sept.30By salaries A/c400
   Sept .30By balance c/d746
  7,080  7,080
Oct.1To balance b/d746   


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d6,800Sept.1By cash A/c1,800
   Sept.1By bank A/c5,000
  6,800  6,800
   Oct.1To balance b/d5,000 


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 5To B’s A/c2,000   
Sept.5To Bank A/c2,500   
Sept.18To bank A/c2,604   
   Sept.30By Balance c/d7,104
  7,104  7,104
Oct.1To Balance b/d7,104   


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept. 8To Purchases return A/c280Sept.5By purchases A/c2,000
 To balance c/d1,720   
  2,000  2,000
   Oct.1By Balance b/d1,720 


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.7To sales A/c1,000Sept.30By balance c/d1,000
  1,000  1,000
Oct.1To balance b/d1,000   



DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d2,568.40Sept.7By bank A/c1,500
   Sept.7By C’s A/c1,000
   Sept.12By cash A/c68.40
  2,568.40  2,568.40
   Oct.1To balance b/d2,568.40


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept .30By balance c/d280Sept.8By B’s A/c280
  280  280
   Oct.1To balance b/d280


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.23To Bank A/c580Sept.30By balance c/d580
  580  580
Oct.1To balance b/d580   


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.30To Bank A/c250Sept.30By balance c/d250
  250  250
Oct.1To balance b/d250   


DateParticularsAmount DateParticularsAmount
2019  2019  
Sept.30To Bank A/c400Sept.30By balance c/d400
  400  400
Oct.1To balance b/d400   

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.

1. Comprehensive Solutions for All Chapters of Advanced Accountancy I Class 11 by Unimax 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.

2. Punjab School Education Board (PSEB) Solutions of Usha Publication.

If you’re a student enrolled in the Punjab School Education Board Class 11, it’s essential to explore a wide range of books to cover the syllabus thoroughly. While the prescribed textbooks are undoubtedly valuable, supplementing your studies with additional resources can enhance your understanding and knowledge. Consider checking out other books that align with the curriculum, offering different perspectives and insights on the subjects you’re studying. These supplementary materials can provide you with alternative explanations, practice questions, and examples that may aid in clarifying complex concepts. Moreover, exploring diverse sources can expose you to a variety of writing styles and viewpoints, fostering a broader understanding of the subjects. So, seize the opportunity to expand your learning by delving into other books that can complement your studies and contribute to your academic growth.


Leave a Reply

Your email address will not be published. Required fields are marked *