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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Get complete step-by-step solutions for T.S. Grewal Double Entry Book Keeping Class 11 - 2025-2026 - Chapter 8 - Journal. Study double-entry system details, practice timed problems, and verify answers directly.
Enter the following transactions in the Journal of Ram:
| 2025 | Transaction | Rs. |
|---|---|---|
| June 1 | Ram invested capital in cash | 1,00,000 |
| June 3 | Purchased goods from Harish on credit | 10,000 |
| June 5 | Purchased goods for cash | 8,000 |
| June 8 | Purchased goods from Mohan for cash | 7,000 |
| June 10 | Sold goods to Kailash on credit | 2,000 |
| June 12 | Sold goods to Nadeem for cash | 1,500 |
| June 14 | Goods returned by Kailash | 500 |
| June 16 | Goods returned to Harish | 360 |
| June 18 | Machinery purchased from Sohan on credit | 8,000 |
| June 19 | Paid to Harish on account | 5,000 |
| June 25 | Cash withdrawn for personal use | 5,000 |
| June 30 | Old newspapers sold | 200 |
| June 30 | Received loan from Mohan and deposited in bank | 30,000 |
| Date | Particulars | L.F. | Dr. (₹) | Cr. (₹) |
|---|---|---|---|---|
| June 01 | Cash A/c Dr. To Capital A/c (Being Ram invested capital in cash) | 1,00,000 | 1,00,000 | |
| June 03 | Purchases A/c Dr. To Harish's A/c (Being goods purchased from Harish on credit) | 10,000 | 10,000 | |
| June 05 | Purchases A/c Dr. To Cash A/c (Being goods purchased for cash) | 8,000 | 8,000 | |
| June 08 | Purchases A/c Dr. To Cash A/c (Being goods purchased from Mohan for cash) | 7,000 | 7,000 | |
| June 10 | Kailash's A/c Dr. To Sales A/c (Being goods sold to Kailash on credit) | 2,000 | 2,000 | |
| June 12 | Cash A/c Dr. To Sales A/c (Being goods sold to Nadeem for cash) | 1,500 | 1,500 | |
| June 14 | Sales Return A/c Dr. To Kailash's A/c (Being goods returned by Kailash) | 500 | 500 | |
| June 16 | Harish's A/c Dr. To Purchases Return A/c (Being goods returned to Harish) | 360 | 360 | |
| June 18 | Machinery A/c Dr. To Sohan's A/c (Being machinery purchased from Sohan on credit) | 8,000 | 8,000 | |
| June 19 | Harish's A/c Dr. To Cash A/c (Being paid to Harish on account) | 5,000 | 5,000 | |
| June 25 | Drawings A/c Dr. To Cash A/c (Being cash withdrawn for personal use) | 5,000 | 5,000 | |
| June 30 | Cash A/c Dr. To Miscellaneous Income A/c (Being old newspapers sold) | 200 | 200 | |
| June 30 | Bank A/c Dr. To Loan from Mohan A/c (Being loan received from Mohan and deposited in bank) | 30,000 | 30,000 |
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.