Class 11-commerce T S GREWAL Solutions Accountancy Chapter 9: Ledger

9.25

9.26

9.27

9.28

9.29

Ledger Exercise 9.25

Solution PQ 1


Journal
Date	Particular		L.F.	Dr. Rs.	Cr. Rs.
2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.
2019				2019
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.)
2019
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 (`)	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.)
Jan 15	Sales A/c		6,000	Jan 31	Balance c/d		6,000


			6,000				6,000

Ledger Exercise 9.26

Solution PQ 3

Books of Afzal
Journal
Date	Particulars		L.F.	Dr. Rs.	Cr. Rs.
2019
01 Jan	Cash A/c	Dr.		1,00,000
	--------To Capital A/c				1,00,000
	(Being commenced business with cash)

03 Jan	Purchase A/c	Dr.		20,000
	--------To Gupta and Co. A/c				20,000
	(Being goods purchased from Gupta and Co. on credit)

05 Jan	Cash A/c	Dr.		5,000
	--------To Sales A/c				5,000
	(Being goods sold for cash)

08 Jan	Purchase A/c	Dr.		8,000
	--------To Cash A/c				8,000
	(Being goods purchased in cash)

10 Jan	Ahmed and Co. A/c	Dr.		10,000
	--------To Sales A/c				10,000
	(Being goods sold to Ahmed and Co. on credit)

11 Jan	Bank A/c	Dr.		50,000
	--------To Cash A/c				50,000
	(Being money deposited in bank)

13 Jan	Computers A/c	Dr.		20,000
	--------To Cash A/c				20,000
	(Being computers purchased for cash)

15 Jan	Cash A/c	Dr.		70,000
	--------To Loan (from Mehboob) A/c				70,000
	(Being loan taken from mehaboob)

16 Jan	Sales Return A/c	Dr.		2,000
	--------To Ahmed and Co. A/c				2,000
	(Being goods return by Ahmed and Co.,)

17 Jan	Furniture A/c	Dr.		10,000
	--------To Mehfil Mart A/c				10,000
	(Being furniture bought from Mehfil Mart)

18 Jan	Interest on Mehboob Loan A/c	Dr.		2,000
	--------To Cash A/c				2,000
	(Being paid interest on loan)

19 Jan	Claim for Defect in Goods A/c	Dr.		1,000
	--------To Ahmed and Co. A/c				1,000
	(Being due to insurance claim)

22 Jan	Rent A/c	Dr.		2,000
	--------To Bank A/c				2,000
	(Being amount paid as rent)

24 Jan	Cash A/c	Dr.		20,000
	--------To Bank A/c				20,000
	(Being cash withdrawn from bank)

25 Jan	Cash A/c	Dr.		9,000
	--------To Sales A/c				9,000
	(Being goods sold for cash)

26 Jan	Loss by Accident A/c	Dr.		10,000
	--------To Purchases A/c				10,000
	(Being goods lost by accident)

27 Jan	Advertisement A/c	Dr.		5,000
	--------To Bank A/c				5,000
	(Being advertisements expenses paid)

28 Jan	Bank A/c	Dr.		7,000
	--------To Ahmed and Co. A/c				8,000
	(Being received payment)

29 Jan	Gupta and Co. A/c	Dr.		20,000
	--------To Bank A/c				18,000
	--------To Discount Received A/c				2,000
	(Being paid payment)

31 Jan	Cash A/c	Dr.		500
	--------To Sundry Income A/c				500
	(Being amount received by sale of newspapers)

Ledger
Cash Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
01 Jan	To Capital b/d		1,00,000	08 Jan	By Purchase A/c		8,000
05 Jan	To Sales A/c		5,000	11 Jan	By Bank A/c		50,000
15 Jan	To Loan from Mehboob A/c		70,000	13 Jan	By Computer A/c		20,000
24 Jan	To Bank A/c		20,000	18 Jan	By Interest on meheboob Loan A/c		2,000
25 Jan	To Sales A/c		9,000
31 Jan	To Sundry Income A/c		500
				31 Jan	By Balance c/d		1,24,500



			2,04,500				2,04,500

01 Feb	To Balance b/d		1,24,500

Purchase Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
03 Jan	To Gupta and Co. A/c		20,000	26 Jan	By Loss by Accident A/c		10,000
08 Jan	To Cash A/c		8,000	31 Jan	By Balance c/d		8,000
			28,000				28,000

01 Feb	To Balance b/d		8,000

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		1,00,000	01 Jan	By Cash A/c		1,00,000

			1,00,000				1,00,000

				01 Feb	By Balance b/d		1,00,000

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		24,000	05 Jan	By Cash A/c		5,000
				10 Jan	By Ahmed and Co. A/c		10,000
				25 Jan	By Cash A/c		9,000
			24,000				24,000

				01 Feb	By Balance b/d		24,000

Gupta and Co. Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
29 Jan	To Bank A/c		18,000	03 Jan	By Purchase A/c		20,000
29 Jan	To Discount Received A/c		2,000
			20,000				20,000

Ahmed and Co. Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
10 Jan	To Sales A/c		10,000	16 Jan	By Sales Return A/c		2,000
				19 Jan	By Claim against Defects A/c		1,000
				28 Jan	By Bank A/c		7,000
			11,200				11,200

Bank Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
11 Jan	To Cash A/c		50,000	22 Jan	By Rent A/c		2,000
28 Jan	To Ahmed and Co. A/c		7,000	24 Jan	By Cash A/c		20,000
				27 Jan	By Advertisement A/c		5,000
				29 Jan	By Gupta and Co. A/c		18,000
				31 Jan	By Balance c/d		12,000
			57,000				57,000

01 Feb	To Balance b/d		12,000

Computers Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
13 Jan	To Cash A/c		20,000	31 Jan	By Balance c/d		20,000
			20,000				20,000

01 Feb	To Balance b/d		20,000

Loan from Mehboob Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		70,000	15 Jan	By Cash A/c		70,000
			70,000				70,000

				01 Feb	By Balance b/d		70,000

Defect in Goods A/c
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
19 Jan	To Ahmed and Co. A/c		1,000	31 Jan	By Balance c/d		1,000
			1,000				1,000

01 Feb	To Balance b/d		1,000

Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
22 Jan	To Bank A/c		2,000	31 Jan	By Balance c/d		2,000
			2,000				2,000

01 Feb	To Balance b/d		2,000

Loss by Accident Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
26 Jan	To Purchases A/c		10,000	31 Jan	By Balance c/d		10,000
			10,000				10,000

01 Feb	To Balance b/d		10,000

Advertisement Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
27 Jan	To Bank A/c		5,000	31 Jan	By Balance c/d		5,000
			5,000				5,000

01 Feb	To Balance b/d		5,000

Sales Returns Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
16 Jan	To Ahmed and Co. A/c		2,000	31 Jan	By Balance c/d		2,000
			2,000				2,000

01 Feb	To Balance b/d		2,000

Furniture Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
17 Jan	To Mehfil Mart A/c		10,000	31 Jan	By Balance c/d		10,000
			10,000				10,000

01 Feb	To Balance b/d		10,000

Mehfil Mart Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		10,000	17 Jan	By Furniture A/c		10,000
			10,000				10,000

				01 Feb	By Balance b/d		10,000

Interest on Mehboob's Loan Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
18 Jan	To Cash A/c		2,000	31 Jan	By Balance c/d		2,000
			2,000				2,000

01 Feb	To Balance b/d		2,000

Discount Received Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		2,000	29 Jan	By Gupta and Co. A/c		2,000
			2,000				2,000

				01 Feb	By Balance b/d		2,000

Sundry Incomes Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
31 Jan	To Balance c/d		500	31 Jan	By Cash A/c		500
			500				500

				01 Feb	By Balance b/d		500

Solution PQ 4

Journal
Date	Particulars		L.F.	Debit Rs.	Credit Rs.
2019
Apr 01	Cash A/c	Dr.		1,50,000
	To Capital A/c				1,50,000
	(Started business with cash)

Apr 02	Bank A/c	Dr.		50,000
	To Cash A/c				50,000
	(Opened Bank A/c)

Apr 03	Furniture A/c	Dr.		20,000
	To Cash A/c				20,000
	(Furniture purchased)

Apr 07	Purchases A/c	Dr.		30,000
	To Cash A/c				30,000
	(Goods purchased for cash)

Apr 08	Purchases A/c	Dr.		42,000
	To M/s Hema Traders A/c				42,000
	(Goods purchased)

Apr 10	Cash A/c	Dr.		30,000
	To Sales A/c				30,000
	(Goods sold)

Apr 14	M/s Gupta Traders A/c	Dr.		12,000
	To Sales A/c				12,000
	(Goods sold)

Apr 16	Rent A/c	Dr.		4,000
	To Cash A/c				4,000
	(Rent paid)

Apr 18	Electricity Expenses A/c	Dr.		1,000
	To Cash A/c				1,000
	(Paid electricity expenses)

Apr 20	Cash A/c	Dr.		12,000
	To Gupta Traders A/c				12,000
	(Cash received from Gupta Traders)

Apr 22	Hema Traders A/c	Dr.		2,240
	To Purchases Return A/c				2,000
	(Goods returned)

Apr 23	Hema Traders A/c	Dr.		40,000
	To Cash A/c				40,000
	(Cash paid)

Apr 25	Postage A/c	Dr.		100
	To Cash A/c				100
	(Bought postage stamps)

Apr 30	Salary A/c	Dr.		4,000
	To Cash A/c				4,000
	(Paid salary)

Cash Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 01	Capital A/c		1,50,000	Apr 02	Bank A/c		50,000
Apr 10	Sales A/c		30,000	Apr 03	Furniture A/c		20,000
Apr 20	Gupta Traders A/c		12,000	Apr 07	Purchases A/c		30,000
				Apr 16	Rent A/c		4,000
				Apr 18	Electricity Expenses A/c		1,000
				Apr 23	Hema Traders A/c		40,000
				Apr 25	Postage A/c		100
				Apr 30	Salary A/c		4,000
				Apr 30	Balance c/d		42,900
			1,92,000				1,92,000

Bank Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (`)	Date	Particulars	J.F.	Amount (Rs.)
Apr 02	Cash A/c		50,000	Apr 30	Balance c/d		50,000

			50,000				50,000

Purchases Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 07	Cash A/c		30,000	Apr 30	Balance c/d		72,000
Apr 08	M/s Hema Traders A/c		42,000

			72,000				72,000

Purchases Return Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 30	Balance c/d		2,000	Apr 22	Hema Traders A/c		2,000


			2,000				2,000

Hema Traders Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 22	Purchases Return A/c		2,000	Apr 08	Purchases		42,000
Apr 23	Cash A/c		40,000
			42,000				42,000

Furniture Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 03	Cash A/c		20,000	Apr 30	Balance c/d		20,000

			20,000				20,000

Sales Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 30	Balance c/d		42,000	Apr 10	Cash A/c		30,000
				Apr 14	Gupta Traders A/c		12,000

			42,000				42,000

Gupta Traders Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 14	Sales A/c		12,000	Apr 20	Cash A/c		12,000

			13,440				13,440

Salary Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 30	Cash A/c		4,000	Apr 30	Balance c/d		4,000


			4,000				4,000

Rent Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 16	Cash A/c		4,000	Apr 30	Balance c/d		4,000


			4,000				4,000

Electricity Expenses Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 18	Cash A/c		1,000	Apr 30	Balance c/d		1,000

			1,000				1,000

Postage Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 25	Cash A/c		100	Apr 30	Balance c/d		100

			100				100

Capital Account
Dr.								Cr.
Date	Particulars	J.F.	Amount (Rs.)	Date	Particulars	J.F.	Amount (Rs.)
Apr 01	Cash A/c		1,50,000	Apr 30	Balance c/d		1,50,000

			1,50,000				1,50,000

Ledger Exercise 9.27

Solution PQ 5

Books of M/s Gupta Brothers, Delhi
Journal
Date	Particulars		L.F.	Dr. Rs.	Cr. Rs.
2019
Mar 01	Cash A/c	Dr.		2,00,000
	--------To Capital A/c				2,00,000
	(Being started business with cash)

Mar 02	Bank A/c	Dr.		80,000
	--------To Cash A/c				80,000
	(Being bank account opened with SBI)

Mar 04	Purchase A/c	Dr.		22,000
	--------To Raj A/c				22,000
	(Being goods purchased from Raj)

Mar 05	Purchase A/c	Dr.		30,000
	--------To Cash A/c				30,000
	(Being goods purchased for cash)

Mar 08	Naman A/c	Dr.		12,000
	--------To Sales A/c				12,000
	(Being good sold to Naman)

Mar 10	Raj A/c	Dr.		22,000
	--------To Cash A/c				22,000
	(Being cash paid to raj)

Mar 15	Cash A/c	Dr.		11,700
	Discount Allowed A/c	Dr.		300
	--------To Naman A/c				12,000
	(Being cash received from Naman and discount allowed )

Mar 16	Wages A/c	Dr.		200
	--------To Cash A/c				200
	(Being paid wages)

Mar 18	Furniture A/c	Dr.		5,000
	--------To Cash A/c				5,000
	(Being furniture purchased for office use)

Mar 20	Drawings A/c	Dr.		4,000
	--------To Bank A/c				4,000
	(Being withdrawn from bank for personal use)

Mar 22	Rent A/c	Dr.		3,000
	--------To Bank A/c				3,000
	(Being rent paid through cheque)

Mar 23	Drawings A/c	Dr.		2,000
	--------To Purchase A/c				2,000
	(Being goods taken for personal use)

Mar 24	Cash A/c	Dr.		6,000
	--------To Bank A/c				6,000
	(Being cash withdrawn from bank)

Mar 26	Cash A/c	Dr.		1,000
	--------To Commission A/c				1,000
	(Being cash received for commission)

Mar 27	Bank Charges A/c	Dr.		300
	--------To Bank A/c				300
	(Being bank charges paid)

Mar 28	Insurance Premium A/c	Dr.		3,000
	--------To Bank A/c				3,000
	(Being insurance premium paid)

Mar 29	Salary A/c	Dr.		10,000
	--------To Cash A/c				10,000
	(Being paid salary)

Mar 30	Cash A/c	Dr.		20,000
	--------To Sales A/c				20,000
	(Being sold goods for cash, Paid CGST and SGST 6% each)

Ledger
Cash Account
Dr.							Cr.
Date	Particulars	L.F.	Rs.	Date	Particulars	L.F.	Rs.
2018				2018
March 01	To Capital A/c		2,00,000	March 02	By Bank A/c		80,000
March 15	To Naman A/c		11,700	March 05	By Purchase A/c		30,000
March 24	To Bank A/c		6,000	March 10	By Raj A/c		22,000
March 26	To Commission A/c		1,000	March 16	By Wages A/c		200
March 30	To Sales A/c		20,000	March 18	By Furniture A/c		5,000
				March 29	By Salary A/c		10,000
				March 31	By Balance c/d		91,500





			2,38,700				2,38,700

Bank Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 02	To Cash A/c		80,000	March 20	By Drawings A/c		4,000
				March 22	By Rent A/c		3,000
				March 24	By Cash A/c		6,000
				March 27	By Bank Charges A/c		300
				March 28	By Insurance Premium A/c		3,000
				March 31	Balance c/d		63,700

			80,000				80,000

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 31	To Balance c/d		2,00,000	March 01	By Cash A/c		2,00,000

			2,00,000				2,00,000

Purchase Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 04	To Raj A/c		22,000	March 23	By Drawings A/c		2,000
March 05	To Cash A/c		30,000	March 31	By Balance c/d		50,000

			52,000				52,000

Raj Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 10	To Cash A/c		22,000	March 04	By Purchase A/c		22,000

			22,000				22,000

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 31	To Balance c/d		32,000	March 08	By Naman A/c		12,000
				March 30	By Cash A/c		20,000
			32,000				32,000

Naman Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 08	To Sales A/c		12,000	March 15	By Cash A/c		11,700
				March 15	By Discount allowed A/c		300

			12,000				12,000

Discount Allowed Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 15	To Naman A/c		300	March 31	By Balance c/d		300

			300				300

Wages Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 16	To Cash A/c		200	March 31	By Balance c/d		200

			200				200

Furniture Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 18	To Cash A/c		5,000	March 31	By Balance c/d		5,000

			5,000				5,000

Drawings Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 20	To Bank A/c		4,000	March 31	By Balance c/d		6,000
March 23	To Purchase A/c		2,000
			6,000				6,000

Commission Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 31	To Balance c/d		1,000	March 26	By Cash A/c		1,000

			1,000				1,000

Bank Charges Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 22	To Bank A/c		300	March 31	By Balance c/d		300
			300				300

Rent Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 22	To Bank A/c		3000	March 22	By Balance c/d		3,000
			3,000				3,000

Insurance Premium Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 28	To Bank A/c		3000	March 31	By Balance c/d		3,000
			3,000				3,000

Salary Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
March 29	To Cash A/c		10,000	March 31	By Balance c/d		10,000
			10,000				10,000

Solution PQ 6

Books of Ashok, Delhi
Journal
Date	Particulars		L.F.	Dr. Rs.	Cr. Rs.
2019
April 01	Cash A/c	Dr.		50,000
	Stock A/c	Dr.		30,000
	Debtors A/c	Dr.		50,000
	Machinery A/c	Dr.		60,000
	--------To Rajesh A/c				30,000
	--------To Capital A/c (balancing amount)				1,60,000
	(Being balance brought forward)

April 04	Cash A/c	Dr.		7,840
	--------To Sales A/c				7,000
	--------To Output CGST A/c				420
	--------To Output SGST A/c				420
	(Being sold goods for cash, paid CGST and SGST 6% each)

April 06	Sales Return A/c	Dr.		1,000
	Output CGST A/c	Dr.		60
	Output CGST A/c	Dr.		60
	--------To Ram A/c				1,120
	(Being goods returned to Ram, paid CGST and SGST 6% each)

April 10	Purchase A/c	Dr.		9,000
	Input IGST A/c	Dr.		1,080
	--------To Rajesh A/c				10,080
	(Being bought goods from Rajesh, paid IGST 12%)

April 15	Purchase A/c	Dr.		13,500
	Input IGST A/c	Dr.		1,620
	--------To Rakesh A/c				9,072
	--------To Cash A/c				5,746
	--------To Discount Received A/c				302
	(Being bought goods from Rakesh, 40% of price paid immediately and availed 5% cash discount on payment, Paid IGST 12% )

April 20	Rajesh A/c	Dr.		40,080
	--------To Cash A/c				38,600
	--------To Discount Received A/c				1,480
	(Being paid Rajesh and discount received)

April 25	Drawings A/c	Dr.		500
	--------To Cash A/c				500
	(Being paid life insurance premium of proprietor)

April 30	Cash A/c	Dr.		2,240
	--------To Commission A/c				2,000
	--------To Output CGST A/c				120
	--------To Output CGST A/c				120
	(Being received commission, paid CGST and SGST 6% each)

Ledger
Cash Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 01	To Balance b/d		50,000	April 15	By Purchase A/c		5,746
April 04	To Sales A/c		7,000	April 20	By Rajesh A/c		38,600
April 04	To Output CGST A/c		420	April 25	By Drawings A/c		500
April 04	To Output CGST A/c		420	April 30	By Balance c/d		15,234
April 30	To Commission A/c		2,000
April 30	To Output CGST A/c		120
April 30	To Output SGST A/c		120
			60,080				60,080

Capital Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 30	To Balance c/d		1,60,000	April 01	By Balance b/d		1,60,000

			1,60,000				1,60,000

Rakesh Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 30	To Balance c/d		9,072	April 15	By Purchase A/c		9,072

			9,072				9,072

Stock Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 01	To Balance b/d		30,000	April 30	By Balance c/d		30,000

			30,000				30,000

Debtors (Ram, others) Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 01	To Balance b/d		50,000	April 06	By Sales Return A/c		1,000
				April 06	By Output CGST A/c		60
				April 06	By Output SGST A/c		60
				April 30	By Balance c/d		48,880

			50,000				50,000

Machinery Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 01	To Balance b/d		60,000	April 30	By Balance c/d		60,000

			60,000				60,000

Rajesh Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 20	To Cash A/c		38,600	April 01	By Balance b/d		30,000
April 20	To Discount Received A/c		1,480	April 10	By Purchase A/c		9,000
				April 10	By Input IGST A/c		1,080
			40,080				40,080

Sales Return Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 06	To Ram A/c		1,000	April 30	By Balance c/d		1,000
			1,000				1,000

Drawings Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 25	To Cash A/c		500	April 30	By Balance c/d		500
			500				5000

Commission Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 30	To Balance c/d		2,000	April 30	By Cash A/c		2,000
			2,000				2,000

Discount Received A/c
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 30	To Balance c/d		1,782	April 15	By Purchase A/c		302
				April 20	By Rajesh A/c		1,480

			1,782				1,782

Purchase Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 10	To Rajesh A/c		9,000	April 30	By Balance c/d		24,120
April 15	To Rakesh A/c		9,072
April 15	To Cash A/c		5,746
April 15	To Discount Received A/c		302
			24,120				24,120

Sales Account
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 30	To Balance b/d		7,000	April 04	By Cash A/c		7,000
			7,000				7,000

Input IGST A/c
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 10	To Rajesh A/c		1,080	April 30	By Balance c/d		1,080


			1,080				1,080

Output CGST A/c
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 04	To Ram A/c		60	April 04	By Cash A/c		420
				April 30	By Cash A/c		120
April 30	To Balance c/d		480
			540				540

Output SGST A/c
Dr.							Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
2018				2018
April 04	To Ram A/c		60	April 04	By Cash A/c		420
				April 30	By Cash A/c		120
April 30	To Balance c/d		480
			540				540

Trial Balance as on April 30, 2019
Particulars	L.F.	Dr. Rs.	Cr. Rs.
Cash		15,234
Capital			1,60,000
Rakesh			9,072
Stock		30,000
Debtors		48,880
Machinery		60,000
Sales Return		1,000
Drawings		500
Commission			2,000
Discount Received			1,782
Purchase		24,120
Sales			7,000
Input IGST		1,080
Output CGST			480
Output SGST			480
		1,80,814	1,80,814

Ledger Exercise 9.28

Solution PQ 7

Cash Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 01	Balance b/d		300	Apr 30	Salaries		300

			300				300

Bank Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 01	Balance b/d		7,000	Apr 15	Gobind A/c		1,500
Apr 18	Sharma A/c		2,000	Apr 20	Rent A/c		200
				Apr 20	Input CGST A/c		12
				Apr 20	Input SGST A/c		12
				Apr 30	Balance c/d		7,276
			9,000				9,000

Input CGST Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 02	Gobind A/c		54	Apr 30	Balance c/d		138
Apr 05	Rahul A/c		72
Apr 20	Bank A/c		12
			138				138

Input SGST Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 02	Gobind A/c		54	Apr 30	Balance c/d		138
Apr 05	Rahul A/c		72
Apr 20	Bank A/c		12
			138				138

Output IGST Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 30	Balance c/d		396	Apr 03	Sharma A/c		120
				Apr 08	Zahir A/c		60
				Apr 20	Sharma A/c		96
				Apr 25	Zahir A/c		120
			396				396

Purchases Account
Dr.								Cr.
Date	Particulars	J.F.	Rs.	Date	Particulars	J.F.	Rs.
Apr 02	Gobind A/c		900	Apr 30	Balance c/d		2,100
Apr 05	Rahul A/c		1,200

			2,100				2,100

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Class 11-commerce T S GREWAL Solutions Accountancy Chapter 9: Ledger

Ledger Exercise 9.25

Solution PQ 1

Solution PQ 2

Ledger Exercise 9.26

Solution PQ 3

Solution PQ 4

Ledger Exercise 9.27

Solution PQ 5

Solution PQ 6

Ledger Exercise 9.28

Solution PQ 7