[ISC] Q 7, 8 Sub Division Journal Solutions TS Grewal Class 11 (2026-27)
Solution of Question number 7 and 8 of Sub Division Journal TS Grewal class 11 ISC 2026-27
Q. 7. Prepare Purchases and Sales Books from the following transactions of Rahul, Bengaluru, dealer of Stationery:
| 2022 Jan. 1 | Bought from M/s. Uma Dutt., Mumbai: 1,000 Registers @ ₹ 80 each 50 Reams Paper @ ₹ 250 per ream Less: Trade Discount 25% |
| Jan 2 | Sold to Shri Dayal, Bengaluru: 250 Registers @ ₹ 85 each 5 Reams paper @ ₹ 300 per ream |
| Jan 8 | Bought from BILT, Delhi: 100 Reams Rules Paper @ ₹ 600 per ream Less: Trade Discount 15% |
| Jan. 12 | Sold to Gupta Bros., Delhi: 250 Registers @ ₹ 85 each 50 Reams Ruled Paper @ ₹ 700 per ream Less: Trade Discount 10% |
| Jan. 18 | Sold to Ram Saran Das: 20 Copies Double Entry Book Keeping @ ₹ 400 each |
| Jan. 25 | Bought from Hari Ram, Delhi: 1,000 pens @ ₹ 10 each Less: Trade Discount 15% |
| Jan. 31 | Sold to Rishi Kumar, Bengaluru: 200 Registers @ ₹ 90 each 50 Reams Rules Paper @ ₹ 700 per ream 20 Reams Paper @ ₹ 300 per ream Less: Trade Discount 10% |
Solution:-


Q. 8. Prepare Purchases Return Book of Aruna Electricals, Kolkata from the following transactions and post them into Ledger Accounts:
| 2022 Jan. 10 | Returned to Sohan & Sons, Kokata: 10 Rohtas fans 36 inch @ ₹ 1,250 each Trade Discount 10% |
| Jan. 25 | Returned to Ram & Co., Delhi: 25 Tubelights @ ₹ 200 each |
Solution:-

