11th | Journal | Question No. 2 and 4 | Ts Grewal Solution 2025-2026

Journal

Date

Particulars

L.F.

Debit

`

Credit

`

2025

May 1

Cash A/c

Dr.

80,000

  To Capital A/c

80,000

(Being Amitabh invested capital in Cash)

May 2

Furniture  A/c

Dr.

10,000

To Cash A/c

10,000

(Being goods  Purchased from Harish)

May 5

Bank A/c

Dr.

30,000

To Cash A/c

30,000

(Beingdeposited in Bank)

May 6

Purchases A/c

Dr.

5,000

To Cash A/c

5,000

(Being goods  Purchased from Mohan for cash)

May 8

Purchases  A/c

Dr.

4,500

 To Hari’s A/c

4,500

(Being goods purchased form Hari on credit)

May 10

Purchases  A/c

Dr.

3,000

 To Cash’s A/c

3,000

(Being goods purchased for cash)

May 12

Purchases  A/c

Dr.

4,000

 To Ajay’s A/c

4,000

(Beinggoods purchased on credit )

May 14

Cash  A/c

Dr.

7,0000

  To Sales A/c

7,000

(Being goods sold for cash)

May 15

Karim’s  A/c

Dr.

6,500

  To Sales A/c

6,500

(Being goods sold to karim on credit)

May 16

Cash  A/c

Dr.

5,000

  To Sales A/c

5,000

(Being goods sold for cash)

May 18

Bansi’s  A/c

Dr.

3,500

  To Sales A/c

3,500

(Being goods sold to Bansi on credit)

May 19

Cash  A/c

Dr.

5,000

  To Bank  A/c

5,000

(Being cash withdrawal from bank)

May 20

Cash A/c              Dr.

  To Karim’s  A/c               

5,000

5,000

(Being cash received from karim)

May 29

Drawings A/c

Dr.

6,000

  To Cash A/c

6,000

(Being drawings were made)

May 30

Drawings A/c

Dr.

3,000

  To Cash A/c

3,000

(Beingdrawings were made)

May 30

Ajay’s  A/c

Dr.

3,800

Discount allowed A/c

Dr.

200

  To Cash A/c

4,000

(Being cash paid and discount allowed)

Journal

Date

Particulars

L.F.

Debit

`

Credit

`

2025

Apr 05

Salary A/c

Dr.

30,000

Rent A/c

Wages A/c

 To Bank A/c

Dr.

Dr.

 10,000

8,000

48,000

(Being Paid salaries ` 30,000, rent ` 10,000 and wages ` 8,000 by cheque.)

Apr 07

Purchases A/c

Dr.

27,000

To Cash A/c

To Hari’s A/c

To Discount Received A/c

13,500

13,095

405

(Being Purchased goods from Hari for ` 30,000 at 10% trade discount and 2% cash discount. Payment was made immediately)

Apr 15

Raju’s A/c

Dr.

12,000

To Cash A/c

To Bank A/c

5,000

7,000

(Being paid to Raju `5,000 in cash and ` 7,000 by cheque.)

Apr 18

Roma’s A/c

Dr.

2,000

Cash’s A/c

Discount allowed a/c

 To Sales A/c

Dr.

Dr.

1,940

60

4,000

(Being Goods sold to Roma for `5,000 at 20% Trade discount and 3% Cash discount. Half of the payment was received immediately)

Apr 20

Rajesh’s A/c

Dr.

5,000

Chaque in hand  A/c

 To Sales A/c

Dr.

3,000

8,000

(Being Goods sold to Ramesh for `8,000. He paid `5,000 by cheque immediately)

Apr 25

Cash A/c

Delivery Van A/c

Dr.

Dr.

10,000

50,000

To Capital A/c

60,000

(Being Additional capital introduced as: cash `10,000; and Delivery Van (Personal asset) of `50,000.)

Apr 26

Anil’s A/c

Dr.

1,000

  To Cash A/c

  To Discount received A/c

975

25

(Being Cash paid to Anil `975. Discount received `25.)

Apr 30

Raju’s A/c

Dr.

3,000

To Cash A/c

To Bank A/c

1,000

2,000

(Being Paid to Raju `1,000 in cash and `2,000 by cheque.)

Apr 30

Mohan’s A/c

Dr.

5,000

  To Cash A/c

  To Discount received A/c

4,800

200

(Being Paid `4,800 to Mohan In settlement of his account for `5 000.)