{"id":4181,"date":"2023-11-28T11:25:01","date_gmt":"2023-11-28T05:55:01","guid":{"rendered":"http:\/\/ncertsolutions.guru\/?p=4181"},"modified":"2023-11-29T17:41:03","modified_gmt":"2023-11-29T12:11:03","slug":"ts-grewal-accountancy-class-11-solutions-chapter-5","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-5\/","title":{"rendered":"TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal"},"content":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal are part of TS Grewal Accountancy Class 11 Solutions<\/a>. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Board<\/strong><\/td>\nCBSE<\/td>\n<\/tr>\n
Textbook<\/strong><\/td>\nNCERT<\/td>\n<\/tr>\n
Class<\/strong><\/td>\nClass 11<\/td>\n<\/tr>\n
Subject<\/strong><\/td>\nAccountancy<\/td>\n<\/tr>\n
Chapter<\/strong><\/td>\nChapter 5<\/td>\n<\/tr>\n
Chapter Name<\/strong><\/td>\nJournal<\/td>\n<\/tr>\n
Number of Questions Solved<\/strong><\/td>\n35<\/td>\n<\/tr>\n
Category<\/strong><\/td>\nTS Grewal Solutions<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal<\/h2>\n

Question 1.
\nJournal
\nWithout Goods and Services Tax (GST)
\nFollowing transactions of Ramesh for April,2018 are given below. Journalise them.
\n\"TS
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 2.
\nJournalise the following transactions of Mr. Rahul:
\n\"TS
\nSolution:
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 3.
\nJournalise the following transactions in the books of M\/s. R.K. & Co.
\n(i) Purchased goods at list price of \u20b9 20,000 from Vishal at 20% trade discount against cheque payment.
\n(ii) Purchased goods at list price of \u20b9 20,000 from Naman at 15% trade discount against cash.
\n(iii) Purchased goods at list price of \u20b9 30,000 from Amrit at 20% trade discount.
\n(iv) Purchased goods at list price of \u20b9 40,000 for \u20b9 35,000 for cash.
\n(v) Goods returned of list price \u20b9 10,000 purchased from Amrit.
\n(vi) Sold goods to Parul at list price of \u20b9 40,000 at 10% trade discount against cheque payment.
\n(vii) Sold goods to Aman at list price of \u20b9 30,000 at 10% trade discount against cash.
\n(viii) Sold goods to Pawan at list price of \u20b9 20,000 at 10% trade discount.
\n(ix) Sold goods to Yamini at list price of \u20b9 25,000 for \u20b9 23,000.
\n(x) Sold goods costing \u20b9 10,000 at cost plus 20% less 10% trade discount to Bhupesh.
\n(xi) Sold goods purchased at list price of \u20b9 50,000 less 15% trade discount sold at a profit of 25% & 10% trade discount against cheque.
\n(xii) Aman returned goods of list price of \u20b9 10,000 sold to him at 10% trade discount.
\nSolution:
\n\"TS
\n\"TS
\nWorking Notes:
\n1. Calculation of Sales Price
\nSales Price = Goods Sold + Cost – trade discount
\nSales Price = 10,000 + 20% – 10% = Rs. 10,800
\n2. Calculation of Purchase and sales Price
\nPurchase Price = Purchases goods – Trade Discount
\nPurchase Price = 50,000 – 15% = Rs.42,500
\nSales Price = Goods Sold + Profit – trade discount
\nSales Price = 42,500 + 25% – 10% = Rs.47,812.50<\/p>\n

Question 4.
\nJournalise the following transactions in the books of Bhushan Agencies:
\n(i) Received from Bharat cash \u20b9 20,000, allowed him discount of \u20b9 500.
\n(ii) Received from Vikas \u20b9 35,000 by cheque, allowed him discount of \u20b9 750.
\n(iii) Received from Akhil \u20b9 38,000 in settlement of his dues of \u20b9 40,000 in cash.
\n(iv) Received from Amrit \u20b9 50,000 by cheque on account against dues of \u20b9 60,000.
\n(v) Paid cash \u20b9 40,000 to suresh, availed discount of 2%.
\n(vi) Paid by cheque \u20b9 25,000 to Mehar and settled her dues of \u20b9 26,000.
\n(vii) Paid \u20b9 25,000 to Yogesh by cheque on account.
\n(viii) Purchased goods costing \u20b9 1,00,000 against cheque and availed discount of 3%.
\n(ix) Purchased goods costing \u20b9 60,000 from Akash & Co., paid 50% immediately availing 3% discount.
\n(x) Sold goods of \u20b9 30,000 against cheque allowing 2% discount.
\n(xi) Sold goods of \u20b9 60,000 to Vimal received 50% of due amount allowing 2% discount.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 5.
\nJournalise the following transactions:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 6.
\nJournalise the following entries:
\n(i) Goods worth \u20b9 500 given as charity.
\n(ii) Sold goods to Mayank of \u20b9 1,00,000, payable 25% by cheque at the time of sale and balance after 30 days of sale.
\n(iii) Received \u20b9 975 from Harikrishna in full settlement of his account for 1,000.
\n(iv) Received a first and final dividend of 60 paise in a rupee from the Official Receiver of Rajan, who owed us \u20b9 1,000.
\n(v) Charged depreciation on plant \u20b9 1,000.
\n(vi) Charge interest on Drawings \u20b9 1,500.
\n(vii) Sold goods costing \u20b9 40,000 to Anil for cash at a profit of 25% on cost less 20% trade discount and charged 8% Value Added Tax and paid cartage \u20b9 100, which is not to be charged from customer.
\nSolution:
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 7.
\nJournalise the following transaction:
\n\"TS
\nSolution:
\n\"TS<\/p>\n

Question 8.
\nWith Goods and Services Tax (GST)
\nJournalise the following transactions of Singh Enterprises, Delhi:
\n\"TS
\nCGST and SGST @ 6% each is levied on Intra-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 9.
\nJournalise the following transactions of Rakesh Agencies, Delhi (Proprietor Shri Rakesh):
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 10.
\nJournalise the following transactions of Ram Delhi:
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

Question 11.
\nFollowing transactions of Ramesh Delhi for April, 2018 are given below. Journalise them.
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS
\nNote: In transaction dated Apr 28, there is a misprint in the book. The payment of Rs 2,150 is made to Atul and not Shyam.<\/p>\n

\"TS<\/p>\n

Question 12.
\nJournalise the following transactions of Satish, Noida (UP):
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @ 12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 13.
\nFollowing are the transactions of R.Singh & Co., Kanpur (UP) for the month of July, 2017. You are required to Journalise them:
\n\"TS
\nSolution:
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 14.
\nRecord the following transactions in the Journal of Ashoka Furniture Traders, Ludhiana (Punjab):
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @ 12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS
\n*Some Error in Question. Amount specified is more than actual amount due.<\/p>\n

Question 15.
\nEnter the following transactions in the Journal of Suresh who trades in ready-made garments:
\n\"TS
\n\"TS
\nCGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @ 12% on inter-state sale and purchase.
\nSolution:
\n\"TS
\n\"TS
\n\"TS
\n\"TS<\/p>\n

Question 16.
\nM\/s. Auto Aid, Delhi purchased 500 pieces of car horns @ \u20b9 200 each less 10% Trade Discount plus IGST @ 12% from M\/s Auto Horns, Chandigarh. What is the invoice value?
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 17.
\nM\/s. Vaish Traders, Delhi purchased 500 Parker Pens @ \u20b9 200 each less Trade Discount @ 15% from Luxor Pens Ltd., Delhi. CGST and SGST was levied @ 6% each. Further, Cash Discount was allowed @ 5% as the payment was made within specified time. What will be the amount of trade discount and cash discount ?
\nSolution:
\n\"TS
\n\"TS<\/p>\n

Question 18.
\nOn 1st April, 2018, the position of Rahman was as follows: Cash-in-Hand \u20b9 11,200; Cash at Bank \u20b9 2,57,600; Bills Receivable \u20b9 68,000; Jai Ram (Dr.) \u20b9 16,000; Ram Kumar (Dr.) \u20b9 48,080; Office Furniture \u20b9 52,800; Stock-in-Trade \u20b9 4,16,000; Doulat Ram (Cr.) \u20b9 1,74,720, Hari Ram (Cr.) \u20b9 2,16,960; Bills Payable \u20b9 80,000. What was the amount of capital of Rahman on that date? Show the Journal entry to Open his books.
\nSolution:
\n\"TS<\/p>\n

Question 19.
\nOn 1st April, 2018, the position of Tendulkar was as follows: Stock-in-Hand \u20b9 2,88,000; Bills Payable \u20b9 48,000; Cash at Bank \u20b9 2,16,000; Plant and Machinery \u20b9 1,20,000; Owing by debtors \u20b9 60,000; Owing to creditors \u20b9 96,000; Investment \u20b9 2,40,000; Loan from S.K. Garg \u20b9 1,80,000. What was the amount of Tendulkar’s capital on the date? Show an opening Journal entry.
\nSolution:
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 20.
\nM\/s. Auto Help, Delhi purchased 500 pieces of motor cycle horns at \u20b9 100 each plus IGST @ 12% from M\/s G.S., Auto, Ghaziabad, (UP). Trade terms settled were: Trade Discount will be allowed @ 10% and Cash Discount @ 5% if payment is made within 7 days. M\/s. Auto Help made the payment after 30 days. Determine the amount of Trade Discount and Cash Discount.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

Question 21.
\nName the accounts to be credited along with the amount for payment to Ajay of \u20b9 4,800 by cheque in full settlement of \u20b9 5,000.
\nSolution:
\n\"TS<\/p>\n

Question 22.
\nPass Journal entry for sale of goods by Rahul, Delhi to Anish, Delhi for \u20b9 10,000 less 10% Trade Discount and 2% Cash Discount. Assume payment is received at the time of sale. CGST and SGST is levied @ 6% each.
\nSolution:
\n\"TS<\/p>\n

Question 23.
\nPass Journal entry for purchase of goods by Amrit, Delhi from Ayur Products, Agra, (UP) for \u20b9 25,000 less Trade Discount @ 15% plus IGST @ 12%.
\nSolution:
\n\"TS<\/p>\n

Question 24.
\nPass Journal entry for purchase of goods by Amrit, Delhi from Add Gel Pens, Delhi for \u20b9 15,000 less Trade Discount 10% and Cash Discount 3% CGST and SGST is levied @ 6% each. Assume payment is made at the time of purchase.
\nSolution:
\n\"TS<\/p>\n

Question 25.
\nMittal Cycles purchased 100 cycles from Hero Cycles, Ludhina (Punjab) @ \u20b9 1,200 per cycle plus IGST @ 12%. Hero Cycles allowed 10% Trade Discount and 3% Cash Discount if payment is made within 14 days. Mittal Cycles received 10 cycles damaged during transit, which it returned. Mittal Cycles settled the payment in 10 days time.
\n\u200bPass Journal entries for the above transactions.
\nSolution:
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 26.
\nOswal Woollen Mills, Amritsar (Punjab) sold shawls to Gupta Shawls, Jaipur as per details: Sold 100 shawls @ \u20b9 200 per shawl on 4th January, 2018, IGST is levied @ 12%. Trade Discount 25% and Cash Discount 5% if full payment is made within 14 days. Gupta Shawls sent 50% of the payment on 14th January, 2018 and balance payment on 10th February,2018. Pass Journal entries.
\nSolution:
\n\"TS<\/p>\n

Question 27.
\nJournalise the following transactions in the books of Ashok:
\n(i) Received \u20b9 11,700 from Hari Krishan in full settlement of his account for \u20b9 12,000.
\n(ii) Received \u20b9 11,700 from Shyam on his account fro \u20b9 12,000.
\n(iii) Received a first and final divident of 70 paise in the rupee from the official receiver of Rajagopal who owed us \u20b9 7,000.
\n(iv) Paid \u20b9 2,880 to A.K. Mandal in full settlement of his account for \u20b9 3,000.
\n(v) Paid \u20b9 2,880 to S.K. Gupta on his account for \u20b9 3,000.
\nSolution:
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 28.
\nJournalise the following transactions:
\n\"TS
\nSolution:
\n\"TS
\nNote for Apr 17:
\nCheque of Rs 2,940 dishonoured. Bank charged Rs 10 (to be recovered from Shiv and Co.). Total due from Shiv and Co. Rs 2,950. New cheque received for Rs 3,000, so interest charged should be Rs 50 (not Rs 40, as given in the book).<\/p>\n

Question 29.
\nJournalise the following in the books of Amit Saini, Gurugram (Haryana):
\n(i) Goods of \u20b9 5,000 were used by him for domestic purpose.
\n(ii) \u20b9 2,000 due from Sohan became bad debts.
\n(iii) Goods of \u20b9 6,000 were destroyed by fire and were not insured.
\n(iv) Paid \u20b9 4,000 in cash as wages on installation of machine. GST is not to be levied.
\n(v) Sold goods to Arjun of Delhi of list price \u20b9 20,000. Trade discount @ 10% and cash discount of 5% was allowed.
\nHe paid the amount on the same day and availed the cash discount.
\n(vi) Received cash for a bad debt written off last year \u20b9 2,000.
\n(vii) Goods of \u20b9 1,000 given as charity.
\n(viii) Received \u20b9 9,750 from Ramesh in full settlement of his account of \u20b9 10,000.
\n(ix) Paid rent in advance \u20b9 4,000.
\n\u200bCGST and SGST is to be levied on intra-state sale @ 6% each and IGST @ 12% on inter-state sale.
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 30.
\nJournalise the following transactions in the books of Mohan Singh, Delhi:
\n(i) Raj of Alwar, Rajasthan who owed Mohan Singh \u20b9 25,000 became insolvent and received 60 paise in a rupee as full and final settlement.
\n(ii) Mohan Singh owes to his landlord \u20b9 10,000 as rent.
\n(iii) Charge depreciation of 10% on furniture costing \u20b9 50,000.
\n(iv) Salaries due to employees \u20b9 20,000.
\n(v) Sold to Sunil goods in cash of \u20b9 10,000 less 10% trade discount plus CGST and SGST @ 6% each and received a net of \u20b9 8,500.
\n(vi) Provided interest on capital of \u20b9 1,00,000 @ 10% per annum.
\n(vii) Goods lost in theft – \u20b9 5,000, which were purchased paying IGST @ 12% from Alwar, Rajasthan.
\nHint:
\n(vii) Loss of Stock by Theft A\/c – \u20b9 5,600
\nTo Purchase A\/c – \u20b9 5,000
\nTo Input IGST A\/c – \u20b9 600
\nSolution:
\n\"TS<\/p>\n

Question 31.
\nPass Journal entries in the books of Puneet, Delhi for the following:
\n(i) Received an order from Karan & Co. for supply of goods of \u20b9 50,000.
\n(ii) Received an order from AK & Co. for goods of \u20b9 1,00,000 along with a cheque for \u20b9 25,000 as advance.
\n(iii) Paid to staff \u20b9 40,000 against outstanding salary of \u20b9 60,000.
\n(iv) Sold goods to Bharat, Kaithal (Haryana) of \u20b9 10,000 plus IGST @ 12% out of which 1\/5th were returned being defective.
\n(v) Cheque of \u20b9 20,000 issued by Feroz was dishonoured.
\n(vi) Received 40 paise in a rupee from Feroz against the above dues.
\n(vii) Received a cheque of \u20b9 25,000 from Mohan after banking hours.
\n(viii) Purchased goods from Barun of Chandigarh of \u20b9 10,000 plus IGST @ 12% and sold them to Arun of Shimla (HP) at \u20b9 22,400, including IGST @ 12%.
\n(ix) Arun returned goods of \u20b9 6,720, including IGST which were returned to Barun.
\n(x) ABC & Co. purchased 10 TV sets @ 20,000 per set and paid IGST @ 12%. It sold all the sets @ 25,000 per set plus CGST and SGST @ 6% each.
\n(xi) Paid insurance of \u20b9 12,000 plus CGST and SGST @ 6% each for a period of one year.
\n(xii) Sold personal car for \u20b9 1,00,000 and invested the amount in the firm.
\n(xiii) Goods costing \u20b9 1,00,000 were destroyed in fire. Insurance company admitted the claim for \u20b9 75,000. These goods were purchased within Delhi.
\n(xiv) Purchased machinery for \u20b9 56,000 including IGST of \u20b9 6,000 and paid cartage thereon \u20b9 5,000 and installation charges \u20b910,000.
\n(xv) Goods costing \u20b9 40,000 sold to Mr. X at a profit of 20% on sales less 10% Trade Discount plus CGST and SGST @ 6% each and received a cheque under 2% cash discount.
\n(xvi) Purchased machinery from New Machinery House for \u20b9 50,000 and paid it by means of a bank draft purchased from bank. Paid charges \u20b9 500.
\nSolution:
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 32.
\nD.Chadha commenced business on 1st January, 2017. His transactions for the month are given below. Journalise them.
\n\"TS
\nSolution:
\n\"TS
\n\"TS
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 33.
\nRecord the following transactions in the Journal of Ashoka Furniture Traders:
\n\"TS
\nSolution:
\n\"TS
\n\"TS<\/p>\n

\"TS<\/p>\n

Question 34.
\nJournalise the following transactions in the books of Manoj Store:
\n(i) Purchased goods from Ramesh \u20b9 20,000 less Trade Discount at 20% plus IGST @ 12%.
\n(ii) Sold goods costing \u20b9 7,000 to Krishna for \u20b9 9,000 plus IGST @ 12%.
\n(iii) Sold goods for \u20b9 10,000 and charged IGST @ 12% against cheque.
\n(iv) \u20b9 5,000 were deposited into Saving Account.
\n(v) Machinery costing \u20b9 4,00,000 for which order was placed earlier paying advance of \u20b9 40,000. The balance payment was paid as follows:
\n(a) An old machine (personal) valued at \u20b9 30,000 was given in exchange;
\n(b) Issued a cheque from his savings account for \u20b9 1,30,000; and
\n(c) Balance by issue cheque from firm’s bank account.
\n(vi) Paid in cash wages \u20b9 2,500 for installation of machine.
\nSolution:
\n\"TS
\nNote: An old personal machinery in exchange of Rs.30,000 and bank transaction of Rs.1,30,000 from Saving account will increasing the Capital account of proprietor.<\/p>\n

\"TS<\/p>\n

Question 35.
\nPass the Opening Entry from the following Balance Sheet as at 31st March, 2018 of Vikas:
\n\"TS
\nSolution:
\n\"TS
\n* Capital Account is tally amount of Balancing Figure.<\/p>\n

We hope the TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal help you. If you have any query regarding TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal, drop a comment below and we will get back to you at the earliest.<\/p>\n","protected":false},"excerpt":{"rendered":"

TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal are part of TS Grewal Accountancy Class 11 Solutions. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal. Board CBSE Textbook NCERT Class Class 11 Subject Accountancy Chapter Chapter 5 Chapter Name Journal Number of Questions Solved 35 Category TS Grewal Solutions …<\/p>\n

TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal<\/span> Read More »<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[4],"tags":[],"yoast_head":"\nTS Grewal Accountancy Class 11 Solutions Chapter 5 Journal - NCERT Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ncertsolutions.guru\/ts-grewal-accountancy-class-11-solutions-chapter-5\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal - NCERT Solutions\" \/>\n<meta property=\"og:description\" content=\"TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal are part of TS Grewal Accountancy Class 11 Solutions. Here we have given TS Grewal Accountancy Class 11 Solutions Chapter 5 Journal. 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