11th | Journal | Question No. 1 and 2 | Ts Grewal Solution 2025-2026

Pass necessary Journal Entry for the following transactions:

2025		`
April 1	Business started with cash	1,00,000
April 2	Goods purchased for Cash	25,000
April 3	Goods purchased from Pankaj on Credit	18,000
April 5	Goods sold to Naresh on Credit	9,000
April 7	Goods returned to Pankaj	12,000
April 9	Goods returned by Naresh	1,400
April 10	Cash paid to Ajay	6,000
April 12	Commission received	2,700
April 15	Furniture purchased	7,000
April 16	Rent paid to Amit	5,000
April 19	Sold goods to Sumit for cash	6,000
April 24	Cash Sales	7,000
April 30	Cash received from Naresh on Account	5,000
April 30	Salaries Paid	10,000

Journal
Date	Particulars		L.F.	Debit `	Credit `
2025
Apr 01	Cash A/c	Dr.		1,00,000
	To Capital A/c				1,00,000
	(Being started business with cash)

Apr 02	Purchases A/c	Dr.		25,000
	To Cash A/c				25,000
	(Being goods purchased)

Apr 03	Purchases A/c	Dr.		18,000
	To Pankaj A/c				18,000
	(Being goods purchased on Credit from Pankaj)

Apr 05	Naresh’s A/c	Dr.		9,000
	To Sales A/c				9,000
	( Being goods sold to Naresh on Credit)

Apr 07	Pankaj’s A/c	Dr.		12,000
	To Purchases return A/c				12,000
	(Being goods returned to Pankaj)

Apr 9	Sales return A/c	Dr.		1,400
	To Naresh’s A/c				1,400
	(Being goods returned by Naresh)

Apr 10	Ajay’s A/c	Dr.		6,000
	To Cash A/c				6,000
	(Being cash paid to Ajay)

Apr 12	Cash A/c	Dr.		2,700
	To Commission Received A/c				2,700
	(Being commission Received)

Apr 15	Furniture A/c	Dr.		7,000
	To Cash A/c				7,000
	(Being purchased furniture)

Apr 16	Rent A/c	Dr.		5,000
	To Cash a/c				5,000
	(Being rent paid to Amit)

Apr 19	Cash A/c	Dr.		6,000
	To sales A/c				6,000
	(Being goods sold to Sumit for cash)

Apr 24	Cash A/c	Dr.		7,000
	To sales A/c				7,000
	(Being goods sold goods for cash)

April 30	Cash A/c Dr. To Naresh’s A/c			5,000	5,000
	(Being cash received from Naresh on Account)

April 30	Salary A/c	Dr.		10,000
	To Cash a/c				10,000
	(Being salary Paid)

Question 2:

Enter the following transactions in the Journal of Ram:

2025		`
June 1	Ram invested capital in Cash	1,00,000
June 3	Purchased goods from Harish	10,000
June 5	Purchased goods for cash	8,000
June 8	Purchased goods from Mohan for cash	7,000
June 10	Sold goods to KaiIash on credit	2,000
June 12	Sold goods to Nadeem for cash	1,500
June 14	Goods returned by Kailash	500
June 16	Goods returned to Harish	360
June 18	Machinery purchased from Sohan	8,000
June 19	Paid to Harish on Account	5,000
June 25	Cash withdrawn for Personal use	5,000
June 30	Old newspapers sold	200
June 30	Received loan from Mohan and deposited in bank	50,000

Journal
Date	Particulars		L.F.	Debit `	Credit `
2025
June 1	Cash A/c	Dr.		1,00,000
	To Capital A/c				1,00,000
	(Being Ram invested capital in Cash)

June 3	Purchases A/c	Dr.		10,000
	To Hari’s A/c				10,000
	(Being goods Purchased from Harish)

June 05	Purchases A/c	Dr.		8,000
	To Cash A/c				8,000
	(Being goods Purchased for cash)

June 08	Purchases A/c	Dr.		7,000
	To Cash A/c				7,000
	(Being goods Purchased from Mohan for cash)

June 10	Kailash’s A/c	Dr.		2,000
	To Sales A/c				2,000
	(Being goods Sold to KaiIash on credit)

June 12	Cash A/c	Dr.		1,500
	To Sales A/c				1,500
	(Being goods Sold to Nadeem for cash)

June 14	Sales return A/c	Dr.		500
	To Kailash A/c				500
	(Being Goods returned by Kailash)

June 16	Harish’s A/c	Dr.		360
	To Purchases Return A/c				360
	(Being Goods returned to Harish)

June 18	Machinery A/c	Dr.		8,000
	To Sohan’s A/c				8,000
	(Being Machinery purchased from Sohan)

June 19	Harish’s A/c	Dr.		5,000
	To Cash a/c				5,000
	(Being Paid to Harish on Account)

June 25	Drawings A/c	Dr.		5,000
	To Cash A/c				5,000
	(Being Cash withdrawn for Personal use)

June 30	News Paper A/c	Dr.		200
	To Cash A/c				200
	(Being Old newspapers sold)

June 30	Bank A/c Dr. To Loan from Mohan A/c			50,000	50,000
	(Being Received loan from Mohan and deposited in bank)

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Ts Grewal Solution 2025-2026

Class 11th

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