Put the following on the proper side of a Cash Account, a Debtor’s Account and a Creditor’s Account:
| (i) Sold goods to Sanjay on credit | ₹50,000 |
| (ii) Sold goods to Mohan for cash | ₹20,000 |
| (iii) Purchased goods from Ram on credit | ₹25,000 |
| (iv) Cash received from Sanjay | ₹19,000 |
| (v) Goods returned by Sanjay | ₹2,000 |
| (vi) Paid rent | ₹500 |
| (vii) Cash paid to Ram | ₹15,000 |
Answer:
Cash Account
Cash Account
| Dr. | Cr. | ||||||
|---|---|---|---|---|---|---|---|
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| (ii) | Sales (Mohan) | 20,000 | (vi) | Rent | 500 | ||
| (iv) | Sanjay | 19,000 | (vii) | Ram | 15,000 | ||
| Balance c/d | 23,500 | ||||||
| 39,000 | 39,000 | ||||||
Sanjay (Debtors) Account
Sanjay (Debtors)
| Dr. | Cr. | ||||||
|---|---|---|---|---|---|---|---|
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| (i) | Sales | 50,000 | (iv) | Cash | 19,000 | ||
| (v) | Sales Return | 2,000 | |||||
| Balance c/d | 29,000 | ||||||
| 50,000 | 50,000 | ||||||
Ram (Creditors) Account
Ram (Creditors)
| Dr. | Cr. | ||||||
|---|---|---|---|---|---|---|---|
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| (vii) | Cash | 15,000 | (iii) | Purchases | 25,000 | ||
| Balance c/d | 10,000 | ||||||
| 25,000 | 25,000 | ||||||
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "T.S. Grewal Class 11 Chapter 6 Q.14 - Cash Account, Debtor Sanjay and Creditor Ram", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 6 - Accounting Procedures - Rules of Debit and Credit.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
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