[ISC] Q 1, 2 Sub Division Journal Solutions TS Grewal Class 11 (2026-27)
Solution of Question number 1 and 2 of Sub Division Journal TS Grewal class 11 ISC 2026-27?
Record the following transactions in the Purchases Book of Subhash General Stores, Delhi:
| 2026 May 1 | Bought from M/s. Chaman & Co.: 100 bags of ITC Wheat Atta @ ₹ 530 per bag 50 bags of Rice Basmati @ ₹ 500 per bag Less: Trade Discount @ 10% |
| May 3 | Bought from M/s. Kanodia Oil Mills, Delhi: 40 tins Oil @ ₹ 1,500 per tin 20 tins Banaspati Oil @ ₹ 900 per tin Less: Trade Discount @ 5% |
| May 4 | Purchased from M/s.Gupta Bros. Hapur: 25 bags gram @ ₹ 480 per bag 40 bags oats @ ₹ 25 per bag Less: Trade Discount @ 5% |
Solution:-

Q. 2. Girish Bros. is a cloth wholesaler. From the following, write up their Purchases Book for January, 2026:
| 2026 Jan. 3 | Purchased from M/s. Birla Mills, Kolkata: 100 pieces long cloth @ ₹ 800 each 50 pieces shirting @ ₹ 500 each |
| Jan. 8 | Purchased for cash from M/s. Ambika Mills, Ahmedabad: 50 pieces muslin @ ₹ 1,000 each |
| Jan. 15 | Purchased from M/s Arvind Mills, Ahmedabad: 20 pieces coating @ ₹ 2,000 each 10 pieces shirting @ ₹ 500 each |
| Jan. 20 | Purchased from M/s. H.P. Ltd., Kolkata: 5 table fans @ ₹ 1,400 each |
Show the Posting from Purchases Book to Ledger accounts also.
Solution:-

