Question 1

Q.No.1 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionRecord the following transactions in the Purchases Book of Subhash General Stores, Delhi:DateParticulars2023 May 1Bought from M/s. Chunni Lal Mam Raj, Delhi:100 bags of ITC Wheat Atta @ ₹ 530 per bag50 bags of Rice Basmati @ ₹ 500 per bagLess: Trade Discount @ 10%May 3Bought from M/s. Kanodia Oil Mills, Delhi:40 tins Oil @ ₹ 1,500 per tin20 tins Banaspati Oil @ ₹ 900 per tinLess: Trade Discount @ 5%May 4Purchased from M/s. Gupta Bros., Hapur:25 bags gram @ ₹ 480 per bag40 bags oats @ ₹ 2

Question 2

Q.No.2 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionVerma Bros., Kolkata carry on business as cloth wholesaler. From the following, write up their Purchases Book for January, 2023:DateParticulars2023 Jan 3Purchased from M/s. Birla Mills, Kolkata:100 pieces long cloth @ ₹ 800 each50 pieces shirting @ ₹ 500 eachJan 8Purchased for cash from M/s. Ambika Mills, Ahmedabad:50 pieces muslin @ ₹ 1,000 eachJan 15Purchased from M/s. Arvind Mills, Ahmedabad:20 pieces coating @ ₹ 2,000 each10 pieces shirting @ ₹ 500 eachJan 20Purchased from M/s. H.P.

Question 3

Q.No.3 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionFrom the following transactions of Kamal Appliances, Guwahati, prepare Purchases Book and post into Ledger:DateParticulars2023 Apr 1Purchased from Videocon India Ltd., Kolkata:30 Colour T.Vs @ ₹ 15,000 each, less Trade Discount @ 10%. Freight charges ₹ 2,000.Apr 15Purchased from Sony India Ltd., Guwahati:10 colour T.Vs @ ₹ 20,000 each less Trade Discount @ 10%.Apr 20Purchased from Music India Ltd., Delhi:10 music systems @ ₹ 10,000 each less Trade Discount @ 15%.Apr 30Purchased from Vide

Question 4

Q.No.4 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionThe following purchases were made by M/s. Bikram Traders, Kolkata, dealing in Tea/Coffee, etc., during the month of April, 2023. Prepare Purchases Book and post into Ledger Accounts:DateParticulars2023 Apr 8Purchased on credit from Subodh Brothers, Delhi: 5 chests of tea @ ₹ 7,000 per chest at a Trade Discount of 10% plus packing and other charges ₹ 500.Apr 12Purchased in cash 20 boxes of tea @ ₹ 500 per box at a Trade Discount of 10%.Apr 18Purchased on credit 3 show cases @ ₹ 7,500 per

Question 5

Q.No.5 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionPrepare Sales Book from the following transactions of Hema Traders, Kolkata dealing in furniture. Open the Ledger Accounts also:DateParticulars2023 Apr 1Sold to M/s. Gupta Furniture House, Delhi:100 Chairs @ ₹ 1,500 per chair40 Tables @ ₹ 2,000 per tableLess: Trade Discount @ 5%Apr 10Sold to M/s. Ajit Singh & Sons, Kolkata:150 Desks @ ₹ 1,000 per desk160 Chairs @ ₹ 1,500 per chairLess: Trade Discount @ 5%Apr 15Sold to M/s. Ideal Furniture House, Darjeeling:10 Sofa sets @ ₹ 75,000 each5 A

Question 6

Q.No.6 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionFrom the following particulars, prepare Sales Book of Gupta & Co., Kolkata who deals in furniture:DateParticulars2023 Jan 5Sold on credit to Hari & Co., Kolkata:10 Tables @ ₹ 1,100 each20 Chairs @ ₹ 1,000 eachJan 10Sold to M/s. Sharma & Co., Delhi:5 Almirahs @ ₹ 5,000 each5 Stools @ ₹ 1,000 eachJan 20Sold old typewriter for ₹ 600 to Raja & Co., KolkataJan 25Sold to M/s. Sohan Lal & Bros., Kolkata:5 Tables @ ₹ 2,500 each1 Revolving Chair @ ₹ 5,000Show the Posting from Sales Book to Ledger

Question 7

Q.No.7 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionPrepare Purchases and Sales Books from the following transactions of Rahul, Bengaluru, dealer of Stationery:DateParticulars2023 Jan 1Bought from M/s. Uma Dutt, Mumbai:1,000 Registers @ ₹ 80 each50 Reams Paper @ ₹ 250 per reamLess: Trade Discount 25%Jan 2Sold to Shri Dayal, Bengaluru:250 Registers @ ₹ 85 each5 Reams paper @ ₹ 300 per reamJan 8Bought from BILT, Delhi:100 Reams Ruled Paper @ ₹ 600 per reamLess: Trade Discount 15%Jan 12Sold to Gupta Bros., Delhi:250 Registers @ ₹ 85 each50 R

Question 8

Q.No.8 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionPrepare Purchases Return Book of Aruna Electricals, Kolkata from the following transactions and post them into Ledger Accounts:DateParticulars2023 Jan 10Returned to Sohan & Sons, Kolkata:10 Rohtas fans 36" @ ₹ 1,250 eachTrade discount 10%Jan 25Returned to Ram & Co., Delhi:25 Tubelights @ ₹ 200 eachSolutionPurchases Return BookDateParticularsInvoice No.L.F.Details (₹)Amount (₹)Jan 10M/s. Sohan & Sons, Kolkata10 Rohtas fans 36" @ ₹ 1,250 each12,500Less: Trade Discount @ 10%1,25011,25011,25

Question 9

Q.No.9 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionRecord the following transactions in the Purchases Return Book of Kamla Stores, Delhi for April, 2023:DateParticulars2023 Apr 6Returned goods to Ramesh Brothers, Delhi purchased for ₹ 5,000Apr 8Returned goods to Sohan Brothers, Meerut purchased for ₹ 10,000Apr 17Returned goods to Mahesh Brothers of ₹ 2,000SolutionPurchases Return BookDateParticularsInvoice No.L.F.Details (₹)Amount (₹)Apr 6M/s. Ramesh Brothers, DelhiGoods returned5,000Apr 8M/s. Sohan Brothers, MeerutGoods returned10,000Ap

Question 10

Q.No.10 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionPrepare Sales Return Book of Shiv Shankar, Delhi from the following transactions and post them into Ledger:DateParticulars2023 Feb 10Rama Stores, Delhi returned:2 Televisions Sony sold @ ₹ 20,000 eachFeb 20Sohan Singh & Co., Dehradun returned:3 Washing Machines Videocon sold @ ₹ 10,000 eachSolutionNote: The total of the Sales Return Book is debited to Sales Return A/c and each customer is credited.Sales Return BookDateParticularsInvoice No.L.F.Details (₹)Amount (₹)Feb 10M/s. Rama Stores,

Question 11

Q.No.11 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionEnter the following transactions in the Sales Return Book of Raj Computers, Delhi:DateParticulars2022 Jul 1Sohan & Sons, Delhi returned 2 Laptops HP sold @ ₹ 40,000 each.Jul 2Ramesh & Sons, Noida returned 2 'Ricoh' printers sold @ ₹ 10,000 eachJul 25Dinesh, Chandigarh returned 10 HP Desktops sold @ ₹ 20,000 each for delayed supplyJul 26Computer Mouse returned by Ravi, Delhi sold to him for cash ₹ 2,000.Show its posting to Ledger Accounts.SolutionNote: The mouse was sold for cash, so its

Question 12

Q.No.12 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

QuestionPrepare Returns Inward and Returns Outward Books of Manoj, Mumbai from the following transactions and post them into Ledger Accounts:DateParticulars2023 Mar 1Mathur Bros., New Delhi, returned:5 pairs of Shoes for being defective @ ₹ 2,000 per pairLess: Trade Discount 10%Mar 5Returned to Kanpur Leather Private Ltd., Kanpur:100 pairs of Chappals being not up to the approved sample. They were purchased @ ₹ 300 per pair.Less: Trade Discount 15%Mar 12Baluja Shoes Co., Mumbai, returned 12 pair

Question 13

Q.No.13 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

Question(Closing Entries). Give the necessary entries in the Journal Proper of Ram on 31st March, 2023 to close their books:Freehold Premises ₹ 30,000; Plant and Machinery ₹ 20,000; Sundry Debtors ₹ 25,000; Purchases ₹ 37,500; Sales ₹ 95,000; Discount (Dr.) ₹ 150; Discount (Cr.) ₹ 175; Sundry Creditors ₹ 12,500; Carriage Inwards ₹ 375; Carriage Outwards ₹ 600; Furniture and Fixtures ₹ 2,500; Wages ₹ 5,000; Bad Debts ₹ 750; Salaries ₹ 3,600; Commission (Cr.) ₹ 2,125; Capital Account — ₹ 25,000; B

Question 14

Q.No.14 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

Question(Transfer Entries). Give the Journal entries for the following:(i) Gross Profit of ₹ 32,000 from Trading Account to Profit & Loss Account.(ii) Net Profit of ₹ 14,500 to Capital Account of Sri Sankar Saha.(iii) Sri Sankar Saha draws ₹ 10,000 from his Capital Account.(iv) Purchases Return of ₹ 7,000.(v) Sales Return of ₹ 6,000.SolutionNote: Assumptions: in (iii) the amount is drawn in cash and debited directly to the Capital Account, as the question says; in (iv) and (v) the returns are tr

Question 15

Q.No.15 | Chapter 11 – Sub-Division of Journal | T.S. Grewal ISC Class 11 Solution

Sarbjit Singh · Accepted Answer

Question(Adjustment Entries). From the following information available on 31st March, 2023, pass the necessary Adjustment Entries in the Journal for the year ending on that date:(i) Interest accrued ₹ 2,500.(ii) Wages for March, 2023 outstanding ₹ 10,000.(iii) Insurance prepaid ₹ 1,500.(iv) Commission due to manager 6% on net profit after charging such commission. The profit before charging such commission was ₹ 1,06,000.(v) Depreciate motor car with book value ₹ 1,00,000 @ 10% p.a. for one year

Date	Particulars	Details (₹)	Amount (₹)
May 1	M/s. Chunni Lal Mam Raj, Delhi
	100 bags of ITC Wheat Atta @ ₹ 530 per bag	53,000
	50 bags of Rice Basmati @ ₹ 500 per bag	25,000
		78,000
	Less: Trade Discount @ 10%	7,800
		70,200	70,200
May 3	M/s. Kanodia Oil Mills, Delhi
	40 tins Oil @ ₹ 1,500 per tin	60,000
	20 tins Banaspati Oil @ ₹ 900 per tin	18,000
		78,000
	Less: Trade Discount @ 5%	3,900
		74,100	74,100
May 4	M/s. Gupta Bros., Hapur
	25 bags gram @ ₹ 480 per bag	12,000
	40 bags oats @ ₹ 25 per bag	1,000
		13,000
	Less: Trade Discount @ 5%	650
		12,350	12,350
May 31	Purchases A/c Dr.		1,56,650

T.S. Grewal ISC Class 11 Accountancy Solutions Chapter 11 - Sub-Division of Journal

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