[ISC] Q 9, 10 Journal Solutions TS Grewal Class 11 (2026-27)
Solution of Question number 9 and 10 Journal TS Grewal class 11 ISC 2026-27
Q. 9. Following transactions of Ramesh, Delhi for April, 2022 are given below. Journalise them:
| 2022 April 1 | Ramseh started business with cash | 10,00,000 |
| April 2 | Opened current account with Bank by issuing cheque from personal account | 7,00,000 |
| April 3 | Bought goods for cash | 50,000 |
| April 13 | Sold goods to Krishna Panipat (Haryana) | 15,000 |
| April 20 | Bought goods from Atul, Karnal | 22,500 |
| April 24 | Received cheque from Krishna Allowed him discount | 14,500 500 |
| April 28 | Paid Cash to Shyam Discount allowed by him | 21,500 1,000 |
| April 30 | Cash sales for the month | 80,000 |
| April 30 | Paid Rent | 5,000 |
| April 30 | Paid salary by cheque | 1,00,000 |
Solution:-
Q. 10. Journalise the following transactions of Satish, Noida (UP):
| 2022 Jan 1 | Started business with cash | 1,00,000 |
| Jan 2 | Opened Bank Account by cheque from Savings Account | 9,00,000 |
| Jan 3 | Bought goods from M/s S. Singh & Co., Delhi | 2,00,000 |
| Jan 4 | Introduced additional capital by cheque | 50,000 |
| Jan 4 | Purchased computers against cheque from Computer Mart, Noida | 1,50,000 |
| Jan 6 | Paid for courier charges | 1,500 |
| Jan 8 | Sold goods for cash | 40,000 |
| Jan 9 | Sold goods to M/s Sharda & Co. Delhi | 1,00,000 |
| Jan 15 | Issued a cheque to M/s S. Singh & Co in settlement of his account | 1,95,000 |
| Jan 25 | Sold goods to M/s Ray & co. Kolkata | 56,000 |
| Jan 27 | Received cheque from M/s Sharda & Co. in settlement of his account | 97,500 |
| Jan 31 | Goods stolen in transit (sales price ₹ 9,000 cost ₹ 8,000) | |
| Jan 31 | Paid rent of building by cheque. Half of the building is used by the proprietor for residential use. | 50,000 |
| Jan 31 | Paid income tax | 35,000 |
Solution:-
