[CBSE] Q 19, 20 Journal Solution TS Grewal Class 11 (2025-26)
Are you looking for the solution of Question number 19 and 20 of Journal chapter TS Grewal class 11 CBSE Board 2025-26?
Q. 19. Journalise the following transactions of Gurman:
| 2022 Jan 1 | Gurman started business with cash | 2,00,000 |
| Jan 2 | Paid into bank | 60,000 |
| Jan 3 | Bought goods from Singh & Co. | 20,000 |
| Jan 3 | Paid cartage on goods purchased | 300 |
| Jan 4 | Purchased furniture | 2,000 |
| Jan 4 | Paid advance for purchase of HP Printers for ₹ 15,000 | 5,000 |
| Jan 4 | Purchased calculator | 1,000 |
| Jan 4 | Purchased computer and paid by cheque | 13,000 |
| Jan 6 | Paid for Mobile bill and Interest (Office) | 5,700 |
| Jan 8 | Sold goods for cash | 4000 |
| Jan 9 | Sold goods to Sharda & Co. | 10,000 |
| Jan 9 | Paid cartage on goods sold to Sharda & Co. | 200 |
| Jan 15 | Paid to Singh & Com on account | 17,500 |
| Jan 25 | Sold goods to Ray & Co. | 5,600 |
| Jan 27 | Received cheque from Sharda & Co. in settlment of amount due from them | 9,750 |
| Jan 31 | Paid for electricity charges | 1,000 |
| Jan 31 | Paid salary to office staff | 1,500 |
| Jan 31 | Cash withdrawn for hospital expenses of owner | 7,500 |
Solution:-
Q. 20. Journalise the following transactions of Singh Enterprises, Delhi:
| 2022 April 1 | Started business with cash | 50,000 |
| April 2 | Deposited cheque from Savings Account in firm’s account | 2,00,000 |
| April 3 | Received cheque from Ram as loan | 50,000 |
| April 4 | Purchased goods for cash | 15,000 |
| April 11 | Sold goods to M/s Hari Sales, Delhi | 12,000 |
| April 13 | Paid to Ramavtar by cheque advance for Machine | 40,000 |
| April 17 | Received from M/s Hari Sales, Delhi | 10,000 |
| April 20 | Bought furniture from S.R Furnishers against cheque payment | 22,400 |
| April 27 | Paid rent by cheque | 28,000 |
| April 27 | Sold the personal Car and invested the amount in business | 80,000 |
| April 27 | Goods costing ₹ 2,000 were destroyed by fire. These goods were not insured | |
| April 30 | Paid life insurance premium for employees | 5,000 |
| April 30 | Paid salary | 20,000 |
Solution:-
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