[ISC] Q 5, 6 Journal Solutions TS Grewal Class 11 (2026-27)
Solution of Question number 5 and 6 Journal TS Grewal class 11 ISC 2026-27
Q. 5. Journalise the following transactions in the books of Gaurav:
| 2021 Dec 1 | Gaurav started business introducing capital in cash ₹ 2,00,000 and cheque ₹ 4,00,000 | |
| Dec 4 | Purchased gooods in cash | 25,000 |
| Dec 6 | Sold goods against cheque | 15,000 |
| Dec 7 | Withdrawn for household expenses | 25,000 |
| Dec 9 | Advance given to M/s Lakshay Machines by cheque for purchase of machine | 25,000 |
| Dec 12 | Furniture purchased from Furniture Mart against cheque | 1,00,000 |
| Dec 15 | Paid to Kamal on account | 10,000 |
| Dec 18 | Loan taken from Bank | 50,000 |
| Dec 20 | Purchased computer for donation against cheque | 25,000 |
| Dec 25 | Interest paid on Bank Loan | 1,000 |
Solution:-
Q. 6. Journalise the following transactions in the books of Ruma:
| 2022 June 1 | Started business with cash | 80,000 |
| June 5 | Purchased goods from Rahul | 50,000 |
| June 7 | Sold goods against cheque | 60,000 |
| June 8 | Sold goods to Rakesh | 10,000 |
| June 11 | Paid Salaries | 25,000 |
| June 13 | Paid electricity bill in cash | 3,000 |
| June 15 | Paid to Rahul ₹ 28,000 by cheque, received discount ₹ 2,000 | |
| June 18 | Dues from Rakesh were not recoverable | |
| June 25 | Goods lost in fire costing | 3,000 |
| June 28 | Insurance claim received | 2,500 |
Solution:-
