[CBSE] Q 21, 22 Journal Solution TS Grewal Class 11 (2025-26)
Are you looking for the solution of Question number 21 and 22 of Journal chapter TS Grewal class 11 CBSE Board 2025-26?
Q. 21. Journalise the following transactions of Rakesh Agencies, Delhi (Proprietor Shri Rakseh):
| 2022 Jan 1 | Rakesh commenced business with cash | 50,000 |
| Jan 2 | Purchased goods for cash | 10,000 |
| Jan 5 | Purchased goods from Mohan, Delhi | 60,000 |
| Jan 7 | Opened bank account with Bank of India | 10,000 |
| Jan 10 | Purchased furniture for office | 2,000 |
| Jan 15 | Sold goods for cash | 8,000 |
| Jan 20 | Sold goods to Ram of the list price of ₹ 1,25,000 less 20% Trade Discount and 2% cash discount and paid 40% by cheque | |
| Jan 25 | Cash Sales | 3,500 |
| Jan 27 | Paid to Mohan on account | 3,000 |
| Jan 28 | Ram returns goods of sale value | 5,000 |
| Jan 31 | Paid Salaries | 9,000 |
| Jan 31 | Paid to the Petty Cashier | 3,000 |
| Jan 31 | Rejected and returned 5% of goods supplied by Mohan |
Solution:-
Q. 22. Enter the following transactions in the Journal of Suresh, Delhi who trades in readymade garments:
| 2022 April 1 | Suresh paid on bank as capital | 60,000 |
| April 2 | He bought goods and paid by cheque | 24,000 |
| April 3 | Sold goods to Mukand & Co. Delhi | 6,700 |
| April 4 | Sold goods for cash | 10,900 |
| April 5 | Paid sundry expenses in cash | 3,000 |
| April 8 | Paid for office furniture and fittings by cheque | 4,000 |
| April 9 | Bought goods from Ramesh & Bros. | 10,600 |
| April 11 | Returned goods to Ramesh & Bros. | 1,500 |
| April 12 | Issued cheque to Ramesh & Bros. in settlement | 8,500 |
| April 12 | Goods costing ₹ 5,000 destryoed by fire | |
| April 20 | Insurance company paid claim | 4,000 |
| April 30 | Bank charged interest | 200 |
| April 30 | Borrowed from Ridhi @ 10% per annum interest | 50,000 |
| April 30 | Received from Mukand & Co. on account | 3,000 |
| April 30 | Sold household furniture and paid the amount into business. | 10,000 |
| April 30 | Sold goods costing ₹ 5,000 to Anita for cash at a profit of 20% on cost, less 20% trade discount | |
| April 30 | Sold goods costing ₹ 20,000 to Sunil at a profit of 20% on sale less 20% Trade Discount and paid cartage ₹ 150 (to be charged from customer) |
Solution:-
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