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Q.No.6 | Chapter 9 – Ledger | T.S. Grewal Solution 2025-26

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Suresh commenced business on 1st April, 2025 with a capital of ₹1,20,000 of which ₹60,000 was paid into his Bank Account and balance retained as cash. Journalise the transactions and post them to the Ledger.

2025	Transaction	₹
Apr. 1	Capital introduced: ₹60,000 in bank and ₹60,000 as cash	1,20,000
Apr. 2	Bought office furniture	20,000
Apr. 5	Purchased goods for cash	16,000
Apr. 8	Purchased goods from Ramesh on credit	11,000
Apr. 12	Sold goods to Sameer on credit	21,000
Apr. 13	Purchased stationery for cash	1,800
Apr. 13	Paid to Ramesh in cash; discount received ₹1,000	10,000
Apr. 17	Withdrew cash from bank for office use	4,000
Apr. 18	Purchased goods from Sen, Chandigarh on credit	30,000
Apr. 19	Cash received from Sameer; discount allowed ₹1,000	20,000
Apr. 20	Sold goods to Raj Banwari on credit	40,000
Apr. 28	Cash sales	1,400
Apr. 30	Paid salary by cheque	8,000
Apr. 30	Paid rent by cheque	5,000
Apr. 30	Deposited cash into bank	4,000

Journal

Date	Particulars	Dr. (₹)	Cr. (₹)
Apr.01	Bank A/c Dr.	60,000
	Cash A/c Dr.	60,000
	To Capital A/c		120,000
	(Business commenced; 50% deposited in bank)
Apr.02	Furniture A/c Dr.	20,000
	To Cash A/c		20,000
	(Furniture purchased for cash)
Apr.05	Purchases A/c Dr.	16,000
	To Cash A/c		16,000
	(Goods purchased for cash)
Apr.08	Purchases A/c Dr.	11,000
	To Ramesh A/c		11,000
	(Goods purchased from Ramesh on credit)
Apr.12	Sameer A/c Dr.	21,000
	To Sales A/c		21,000
	(Goods sold to Sameer on credit)
Apr.13	Stationery A/c Dr.	1,800
	To Cash A/c		1,800
	(Stationery purchased for cash)
Apr.13	Ramesh A/c Dr.	11,000
	To Cash A/c		10,000
	To Discount Received A/c		1,000
	(Cash paid to Ramesh; discount received)
Apr.17	Cash A/c Dr.	4,000
	To Bank A/c		4,000
	(Cash withdrawn from bank for office use)
Apr.18	Purchases A/c Dr.	30,000
	To Sen A/c		30,000
	(Goods purchased from Sen on credit)
Apr.19	Cash A/c Dr.	20,000
	Discount Allowed A/c Dr.	1,000
	To Sameer A/c		21,000
	(Cash received from Sameer; discount allowed)
Apr.20	Raj Banwari A/c Dr.	40,000
	To Sales A/c		40,000
	(Goods sold to Raj Banwari on credit)
Apr.28	Cash A/c Dr.	1,400
	To Sales A/c		1,400
	(Cash sales)
Apr.30	Salary A/c Dr.	8,000
	To Bank A/c		8,000
	(Salary paid by cheque)
Apr.30	Rent A/c Dr.	5,000
	To Bank A/c		5,000
	(Rent paid by cheque)
Apr.30	Bank A/c Dr.	4,000
	To Cash A/c		4,000
	(Cash deposited into bank)

Ledger

Bank Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Capital A/c		60,000	Apr.17	Cash A/c		4,000
Apr.30	Cash A/c		4,000	Apr.30	Salary A/c		8,000
				Apr.30	Rent A/c		5,000
				Apr.30	Balance c/d		47,000
	Total		64,000		Total		64,000
May.01	Balance b/d		47,000

Cash Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.01	Capital A/c		60,000	Apr.02	Furniture A/c		20,000
Apr.17	Bank A/c		4,000	Apr.05	Purchases A/c		16,000
Apr.19	Sameer A/c		20,000	Apr.13	Stationery A/c		1,800
Apr.28	Sales A/c		1,400	Apr.13	Ramesh A/c		10,000
				Apr.30	Bank A/c		4,000
				Apr.30	Balance c/d		33,600
	Total		85,400		Total		85,400
May.01	Balance b/d		33,600

Capital Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		1,20,000	Apr.01	Bank A/c		60,000
				Apr.01	Cash A/c		60,000
	Total		1,20,000		Total		1,20,000
				May.01	Balance b/d		1,20,000

Furniture Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.02	Cash A/c		20,000	Apr.30	Balance c/d		20,000
	Total		20,000		Total		20,000
May.01	Balance b/d		20,000

Purchases Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.05	Cash A/c		16,000	Apr.30	Balance c/d		57,000
Apr.08	Ramesh A/c		11,000
Apr.18	Sen A/c		30,000
	Total		57,000		Total		57,000
May.01	Balance b/d		57,000

Sales Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		62,400	Apr.12	Sameer A/c		21,000
				Apr.20	Raj Banwari A/c		40,000
				Apr.28	Cash A/c		1,400
	Total		62,400		Total		62,400
				May.01	Balance b/d		62,400

Ramesh Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.13	Cash A/c		10,000	Apr.08	Purchases A/c		11,000
Apr.13	Discount Received A/c		1,000
	Total		11,000		Total		11,000

Sameer Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.12	Sales A/c		21,000	Apr.19	Cash A/c		20,000
				Apr.19	Discount Allowed A/c		1,000
	Total		21,000		Total		21,000

Sen Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		30,000	Apr.18	Purchases A/c		30,000
	Total		30,000		Total		30,000
				May.01	Balance b/d		30,000

Raj Banwari Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.20	Sales A/c		40,000	Apr.30	Balance c/d		40,000
	Total		40,000		Total		40,000
May.01	Balance b/d		40,000

Stationery Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.13	Cash A/c		1,800	Apr.30	Balance c/d		1,800
	Total		1,800		Total		1,800
May.01	Balance b/d		1,800

Discount Received Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Balance c/d		1,000	Apr.13	Ramesh A/c		1,000
	Total		1,000		Total		1,000
				May.01	Balance b/d		1,000

Discount Allowed Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.19	Sameer A/c		1,000	Apr.30	Balance c/d		1,000
	Total		1,000		Total		1,000
May.01	Balance b/d		1,000

Salary Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Bank A/c		8,000	Apr.30	Balance c/d		8,000
	Total		8,000		Total		8,000
May.01	Balance b/d		8,000

Rent Account

Dr.				Cr.
Date	Particulars	J.F.	Amt.(₹)	Date	Particulars	J.F.	Amt.(₹)
Apr.30	Bank A/c		5,000	Apr.30	Balance c/d		5,000
	Total		5,000		Total		5,000
May.01	Balance b/d		5,000

Trial Balance as on 30th April, 2025

Trial Balance as on 30th April 2025

S.No.	Account Name	Dr. (₹)	Cr. (₹)
1	Cash A/c	33,600
2	Bank A/c	47,000
3	Capital A/c		1,20,000
4	Furniture A/c	20,000
5	Purchases A/c	57,000
6	Sales A/c		62,400
7	Sen A/c		30,000
8	Raj Banwari A/c	40,000
9	Stationery A/c	1,800
10	Salary A/c	8,000
11	Rent A/c	5,000
12	Discount Received A/c		1,000
13	Discount Allowed A/c	1,000
	Total	2,13,400	2,13,400