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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 9 - Ledger

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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 9 - Ledger Page/Excercise 9.34

Solution PQ 1

 

 

Journal

Date

Particular

 

L.F.

Dr.

Rs. 

Cr.

Rs. 

2018

 

 

 

 

 

April 01

Cash A/c

Dr.

 

50,000

 

 

--------To Capital A/c

 

 

 

50,000

 

(Being commenced business with cash)

 

 

 

 

 

 

 

 

 

 

April 03

Purchase A/c

Dr.

 

20,000

 

 

--------To Rita A/c

 

 

 

20,000

 

(Being goods purchase on credit)

 

 

 

 

 

 

 

 

 

 

April 04

Rita A/c

Dr.

 

10,000

 

 

--------To Cash A/c

 

 

 

10,000

 

(Being paid to Rita)

 

 

 

 

 

 

 

 

 

 

April 06

Rohit A/c

Dr.

 

25,000

 

 

--------To Sales A/c

 

 

 

25,000

 

(Being goods sold to Rohit on credit)

 

 

 

 

 

 

 

 

 

 

April 08

Cash A/c

Dr.

 

20,000

 

 

--------To Rohit A/c

 

 

 

20,000

 

(Being Cash received from Rohit )

 

 

 

 

 

 

 

 

 

 

April 12

Purchase A/c

Dr.

 

12,000

 

 

--------To Rita A/c

 

 

 

12,000

 

(Being goods purchase on credit)

 

 

 

 

 

 

 

 

 

 

April 18

Rita A/c

Dr.

 

20,000

 

 

--------To Cash A/c

 

 

 

20,000

 

(Being paid to Rita)

 

 

 

 

 

 

 

 

 

 

April 25

Rohit A/c

Dr.

 

10,000

 

 

--------To Sales A/c

 

 

 

10,000

 

(Being goods sold to Rohit)

 

 

 

 

 

 

 

 

 

 

April 30

Cash A/c

Dr.

 

6,000

 

 

--------To Rohit A/c

 

 

 

6,000

 

(Being Cash received from Rohit )

 

 

 

 

 

 

Ledgers

Cash Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2017

 

 

 

2017

 

 

 

April 1

To Capital A/c

 

50,000

April 4

By Rita A/c

 

10,000

April 8

To Rohit's A/c

 

20,000

April 18

By Rita A/c

 

20,000

April 30

To Rohit's A/c

 

6,000

April 30

By Balance c/d

 

46,000

 

 

 

76,000

 

 

 

76,000

 

 

 

 

 

 

 

 

May 1

To Balance b/d

 

46,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

April 30

To Balance c/d

 

50,000

April 1

By Cash A/c

 

50,000

 

 

 

50,000

 

 

 

50,000

 

 

 

 

 

 

 

 

 

 

 

 

May 1 

By Balance b/d 

 

50,000

 

 

 

 

 

 

 

 

 

 

Purchase Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

April 3

To Rita's A/c

 

20,000

April 30

By Balance c/d

 

32,000

April 12

To Rita's A/c

 

12,000

 

 

 

 

 

 

 

32,000

 

 

 

32,000

 

 

 

 

 

 

 

 

May 1

To Balance b/d

 

32,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Rita's Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

April 4

To Cash A/c

 

10,000

April 3

By Purchase A/c

 

20,000

April 18

To Cash A/c

 

20,000

April 12

By Purchase A/c

 

12,000

April 30

To Balance c/d

 

2,000

 

 

 

 

 

 

 

32,000

 

 

 

32,000

 

 

 

 

 

 

 

 

 

 

 

 

May 1 

By Balance b/d

 

2,000

 

 

 

 

 

 

 

 

 

Rohit's Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

April 6

To Sales A/c

 

25,000

April 8

By Cash A/c

 

20,000

April 25

To Sales A/c

 

10,000

April 30

By Cash A/c

 

6,000

 

 

 

 

April 30

By Balance c/d

 

9,000

 

 

 

35,000

 

 

 

35,000

 

 

 

 

 

 

 

 

May 1 

To Balance b/d

 

9,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Sales Account

Dr.

 

 

 

 

 

 

Cr.

Date

Particulars

J.F.

Rs.

Date

Particulars

J.F.

Rs. 

2018

 

 

 

2018

 

 

 

April 30

To Balance c/d

 

35,000

April 6

By Rohit's A/c

 

25,000

 

 

 

 

April 25

By Rohit's A/c

 

10,000

 

 

 

35,000

 

 

 

35,000

 

 

 

 

 

 

 

 

 

 

 

 

May 1 

By Balance b/d

 

35,000

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 2

 

Journal 

Date 

Particulars 

L.F. 

Debit 

Amount 

(Rs.) 

Credit 

Amount 

(Rs.) 

2018

 

 

 

 

 

Jan 01

Cash A/c

Dr.

 

1,00,000

 

 

 To Capital A/c

 

 

 

1,00,000

 

(Started business with cash)

 

 

 

 

 

 

 

 

 

 

Jan 02

Purchases A/c

Dr.

 

20,000

 

 

 To Cash A/c

 

 

 

20,000

 

(Goods purchased)

 

 

 

 

 

 

 

 

 

 

Jan 03

Cash A/c

Dr.

 

7,000

 

 

 To Sales A/c

 

 

 

7,000

 

(Goods sold)

 

 

 

 

 

 

 

 

 

 

Jan 15

Shravan A/c

Dr.

 

6,000

 

 

 To Sales A/c

 

 

 

6,000

 

(Goods sold)

 

 

 

 

 

 

 

 

 

 

Jan 18

Purchases A/c

Dr.

 

50,000

 

 

 To Anurag A/c

 

 

 

50,000

 

(Goods purchased on credit)

 

 

 

 

 

 

 

 

 

 

Jan 19

Anurag A/c

Dr.

 

5,000

 

 

 To Purchases Return A/c

 

 

 

5,000

 

(Goods returned)

 

 

 

 

 

 

 

 

 

 

Jan 20

Cash A/c

Dr.

 

30,000

 

 

 To Sales A/c

 

 

 

30,000

 

(Goods sold)

 

 

 

 

 

 

 

 

 

 

Jan 22

Electricity Expenses A/c

Dr.

 

1,000

 

 

 To Cash A/c

 

 

 

1,000

 

(Paid electricity bill)

 

 

 

 

 

 

 

 

 

 

Jan 28

Telephone Expenses A/c

Dr.

 

500

 

 

 To Cash A/c

 

 

 

500

 

(Paid telephone bill)

 

 

 

 

 

 

 

 

 

 

Jan 29

Rent A/c

Dr.

 

800

 

 

 To Cash A/c

 

 

 

800

 

(Paid rent)

 

 

 

 

 

 

 

 

 

 

Jan 31

Wages A/c

Dr.

 

3,000

 

 

 To Cash A/c

 

 

 

3,000

 

(Paid wages)

 

 

 

 

 

Cash Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 01

Capital A/c

 

1,00,000

Jan 02

Purchases A/c

 

20,000

Jan 03

Sales A/c

 

7,000

Jan 22

Electricity Expenses A/c

 

1,000

Jan 20

Sales A/c

 

30,000

Jan 28

Telephone Expenses A/c

 

500

 

 

 

 

Jan 29

Rent A/c

 

800

 

 

 

 

Jan 31

Wages A/c

 

3,000

 

 

 

 

Jan 31

Balance c/d

 

1,11,700

 

 

 

1,37,000

 

 

 

1,37,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchases Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 02

Cash A/c

 

20,000

Jan 31

Balance c/d

 

70,000

Jan 18

Anurag A/c

 

50,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70,000

 

 

 

70,000

 

 

 

 

 

 

 

 

 

Purchases Return Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 31

Balance c/d

 

5,000

Jan 19

Anurag A/c

 

5,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

 

Sales Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 31

Balance c/d

 

43,000

Jan 03

Cash A/c

 

7,000

 

 

 

 

Jan 15

Shravan A/c

 

6,000

 

 

 

 

Jan 20

Cash A/c

 

30,000

 

 

 

43,000

 

 

 

43,000

 

 

 

 

 

 

 

 

 

Wages Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 31

Cash A/c

 

3,000

Jan 31

Balance c/d

 

3,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,000

 

 

 

3,000

 

 

 

 

 

 

 

 

 

Rent Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 29

Cash A/c

 

800

Jan 31

Balance c/d

 

800

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

800

 

 

 

800

 

 

 

 

 

 

 

 

 

Electricity Expenses Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 22

Cash A/c

 

1,000

Jan 31

Balance c/d

 

1,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,000

 

 

 

1,000

 

 

 

 

 

 

 

 

 

Telephone Expenses Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 28

Cash A/c

 

500

Jan 31

Balance c/d

 

500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

500

 

 

 

500

 

 

 

 

 

 

 

 

 

Capital Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 01

Cash A/c

 

1,00,000

Jan 31

Balance c/d

 

1,00,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,00,000

 

 

 

1,00,000

 

 

 

 

 

 

 

 

 

Anurag Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Jan 19

Purchases Return A/c

 

5,000

Jan 18

Purchases A/c

 

50,000

Jan 31

Balance c/d

 

45,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50,000

 

 

 

50,000

 

 

 

 

 

 

 

 

 

Shravan Account 

Dr. 

 

Cr. 

Date 

Particulars 

J.F. 

Amount 

(Rs.) 

Date 

Particulars 

J.F. 

Amount 

(Rs.)