T.s Grewal solution for class-11 chapter-8 Journal
journal entry class 11 Journal entries in accounting serve as the primary method for recording financial transactions. These entries are made in a chronological order and include details about the accounts affected, the monetary values, and the date of the transaction. They adhere to the double-entry accounting system, ensuring that debits equal credits to maintain the fundamental accounting equation: Assets = Liabilities + Equity. Journal entries play a critical role in financial record-keeping, tracking business activities, and preparing financial statements

what is a journal?
journal is a primary book of account in which transactions are first recorded in a chronological order.
what is a journalising?
journalising is a process of recording a transaction in a journal.
terms or expressions used for journal.
- book of original entry: journal is called a book of original entry (also called book of prime entry) because a transaction is first recorded or written in this book and thereafter transferred, i.e posted into the ledger account
- journal entry: an process in the journal is called a journal entry
- journalising; the process of recording a transaction in a journal is known as journalising.
- posting: the process of recording a transaction in a journal is called posting
characteristics or features of a journal.
- day, to day transaction are recorded in a journal in a chronological order, i.e in the order or sequence they are entered
- it is a book of original entry in which transactions are written before they are posted in the ledger accounts.
- it records both aspects of a transaction, i.e debit and credit using double entry system of book keeping.
- journal is a records which shows complete details of a transaction in one entry,
- journalising is a process of recording a transaction in the journal and the form in which it is recorded is knows as a journal entry.
advantages of a journal.
- provides accounting data in chronological order; transaction in the journal are recorded as they take place. thus, it makes available the accounting record in chronological order as well as datewise,
- possibility of error reduces: possibility of errors is reduced as the amounts to be debited and credited are written side by side and the two can be compared to verify that are equal.
- explanations of the transaction; along with the entry in the journal narration is written explaining the entry for understanding the entry later.
- ledger posting of transaction; journal is the base for posting of transaction into ledger accounts,
limitations of journal.
- unsuitable for large volume of transaction; recording all transactions in the journal is suitable only when the volume of transactions is less. in the cases where volume of transaction is large, this limitation can be overcome by sub dividing .the journal into special journals such as cash book.
- not a simple system of recording; recording transaction in a journal involves identification of accounts to be debited and credited and applying rules, of debit and credit, the process requires analytical and technical knowledge for correct accounting
- cash balance is not revealed: recording of all transaction in journal means cash balance can be knows after posting of cash transaction in cash account , which is a lengthy process. however , this limitation can be overcomes, by maintaining special, journal for cash transaction, i.e cash book,
- not a substitute of ledger; information relating to a particular. person or heads is known after posting of transaction in the ledger, accounts, journal is , thus, not a substitute of ledger,
journal entry class 11 format of a journal
journal is divided into five columns. these are; date particulars, ledger folio, debit amount credit amount, the format of a journal is as follows,
date | particulars | L.F | Dr, amount | Cr, amount |
(1) | (2) | (3) | (4) | (5) |
(L.F , stands for ledger folio)
- date: in this column, the transaction date is written,
- particulars : due to dual aspact concept, each transaction has two aspects and both the aspect of transaction are recorded , i.e the name of the two accounts affected by the transaction, the name of the account to be debited is written first followed by the word, Dr written close to the right-hand marign line , while the mane of the account to be credited preceeded is written in the next line by the word, to a little to the right,
- narration: A brief description of the transaction is also written after the entry,
- ledger folio,: in this column the number of ledger page is written to which the debit and credit aspect of the transaction is posted , for example , the proprietor invests further capital of a/m 50,000 and capital account is maintained at ledger
journal entry class 11 steps in journalising
- step: ascertain the accounts that are affected by a transaction
- step: ascertain the nature of the accounts affected .
- step: ascertain the account to be debited and credited by applying the rule of debit and credit
Rules of debit and credit
Types of account | debit | Credit |
1. Assets account | Increase | Decrease |
2. Liabilities account | Decrease | Increase |
3. Capital account | Decrease | Increase |
4. Revenue account | Decrease | Increase |
5. Expenses account | Increase | Decrease |
journal entry class 11
what should be kept in mind while making general entry ?
- Date: Always record the date of the transaction. Accurate dating is essential for tracking financial transactions and for audit and tax purposes.
- Description: Provide a clear and concise description of the transaction. This description should explain the nature of the transaction, what accounts are involved, and any relevant details.
- Debit and Credit: Every journal entry should include at least one debit and one credit. Debits and credits must be equal, maintaining the accounting equation (Assets = Liabilities + Equity).
- Accounts: Specify the accounts that are being debited and credited. For example, if you’re recording a sale, debit Accounts Receivable and credit Sales.
- Amounts: Include the specific monetary amounts for both the debit and credit sides of the entry.
- Reference: If there is a reference number or document related to the transaction (like an invoice or receipt), note it in the journal entry for future reference.
- Consistency: Be consistent with the accounting system you’re using. This means following the same rules and procedures for debits and credits.
- Accuracy: Double-check your entries for accuracy. Mistakes in journal entries can lead to significant errors in financial statements.
journal entry class 11 Question and Answer
Question: 1you are required to give (a) journal entries, (b) nature of account (whether assets, liability, capital, expenses or revenue), direction of change (increase or decrease ), and (d) appropriate rule for recording the change for the following transaction ,
- nitin invested rup;50,000 cash and rup; 500,000 by cheque to start a business.
- he deposited goods for rup: 5,000 out of cash in the bank
- purchases goods for rup: 5,000 against cash
- purchased a building and paid rup:2,50,000 by cheque
- purchased goods from m/s. hari &.co for rup; 100,000
- sold goods for cash rup: 50,000
- sold goods on credit to m/s . ramesh & co. rup; 25,000
- m/s ramehs & co. returned goods of rup;5000 being defective,
- goods returned by m/s ramesh & co. returned to m/s hari & co. at cost price i.e rup 4000
- paid salary to staff by cheque rup; 15,000
- paid rent for the residence of nitin rup: 10,000 by cheque
- paid electricity charges for the month rup;1,000 in cash
- paid telephone charges rup: 500 in cash
- bought office furniture for rup; 25,000 against cheque
- paid m/s hari & co, on account rup: 50,000 by cheque
- received from m/s ramesh & co. rup: by cheque
- placed order for goods with m/s abhi & sons of rup: 200,000: paid them rup; 20,000 by cheque as advance, balance to be paid on delivery of goods,
- received order for goods from m/s , ajay & co. of rup; 300,000 along with a cheque for rup: 30,000 as advance , balance to be received against delivery of goods.
- paid rup: 1,000 for stationery.
- nitin withdrew rup: 10,000 for household expenses out of cash
solution:
date | particular | L.F | Dr Amount | Cr. Amount |
1. | Cash a/c ……..Dr To capital a/c (being: the capital invested ) | 50,000 | 50,000 | |
Bank a/c ……….Dr To capital (being: the capital invested by cheque) | 500,000 | 500,000 | ||
2. | Bank a/c ……..Dr To cash a/c (being; the cash deposited in bank) | 5,000 | 5,000 | |
3 | Purchase a/c ……Dr To cash a/c (being; the purchase made in cash ) | 5,000 | 5,000 | |
4. | Building a/c ……..Dr To bank a/c (being: the building purchased and paid cheque) | 2,50,000 | 2,50,000 | |
5 | Purchased a/c ………Dr To m/s. hari & co. (being: the goods purchased on credit) | 100,000 | 100,000 | |
6. | Cash a/c …………Dr To sales a/c (being: the goods sold) | 50,000 | 50,000 | |
7. | m/s Ramesh & co ……..Dr To sales a/c (being; the goods sold on credit) | 25,000 | 25,000 | |
8 | Sales return a/c ……..Dr To m/s Ramesh & co. (being; the goods returned by m/s Ramesh & co | 5,000 | 5,000 | |
9 | m/s hari & co. ………Dr To purchased return a/c (being: the goods returned to m/s hari & co) | 4,000 | 4,000 | |
10 | Salary a/c ……Dr To bank a/c (being; the salary paid ) | 15,000 | 15,000 | |
11 | Drawings a/c ……..Dr To bank a/c (being: the rent for the residence of nitin) | 10,000 | 10,000 | |
12 | Electricity expenses ………Dr To cash a/c (being: the electricity expenses) | 1,000 | 1,000 | |
13 | Telephone expenses ………..Dr To cash a/c (being; the telephone charges) | 5,00 | 5,00 | |
14 | Furniture a/c …………Dr To bank a/c (being: the furniture purchased) | 25,000 | 25,000 | |
15 | m/s .hari & co ……….Dr To bank a/c (being; the amount paid on account by cheque) | 50,000 | 50,000 | |
16 | Bank a/c ……Dr To m/s Ramesh & co (being: the cheque received from m/s. Ramesh & co ) | 15,000 | 15,000 | |
17 | m/s abhi & sons ………Dr To bank a/c (being: the advance paid ) | 20,000 | 20,000 | |
18 | Bank a/c ……….Dr To m/s ajay & co (being; the advance received ) | 30,000 | 30,000 | |
19 | Stationery a/c ……….Dr To cash a/c (being: the stationery) | 1,000 | 1,000 | |
20 | Drawings a/c …..Dr To cash a/c (being: the cash withdrawn ) | 20,000 | 20,000 |
Question:2 transaction of ramesh for april are given below: journalise them
2017 | particulars | Amount |
April 1 | Ramesh started business with cash | 10,0000 |
April 1 | Paid for repair of premises | 10,000 |
April 2 | Paid into bank | 70,000 |
April 2 | Loan from bank taken against personal fixed deposit | 25,000 |
April 3 | Bough goods for cash | 5,000 |
April 4 | Drew cash from bank for office | 1,000 |
April 13 | Bought goods from shyam | 22,500 |
April 13 | Paid for cartage | 5,00 |
April 20 | Sold goods to Krishna | 15,000 |
April 24 | Received from Krishna | 15,000 |
April 28 | Paid to shyam by cheque | 22,500 |
April 30 | Cash sales for the month | 8,000 |
April 30 | Paid salary to ram | 3,000 |
April 30 | Paid interest on loan from bank on repayment | 250 |
solution:
date | particulars | L.F | Dr | Cr |
2017 April 1 | Cash a/c To capital a/c (being: the amount invested by Ramesh in the business as capital ) | 100,000 | 100,000 | |
April 1 | Repairs a/c To cash a/c (being: the amount paid for repairs) | 100,00 | 100,00 | |
April 2 | Bank a/c To cash a/c (being: the amount paid into the bank) | 70,000 | 70,000 | |
April 2 | Bank a/c To bank loan a/c (being: the loan taken from bank ) | 25,000 | 25,000 | |
April 3 | Purchases a/c To cash a/c (being: the goods purchase for cash ) | 5,000 | 5,000 | |
April 4 | Cash a/c To bank a/c (being: the cash withdrawn from the bank) | 1,000 | 1,000 | |
April 13 | Purchase a/c To shyam Being: the goods bought from sshyam on credit) | 22,500 | 22,500 | |
April 13 | Carriage inwards a/c To cash a/c (being; the cartage paid on purchase ) | 5,00 | 5,00 | |
April 15 | Krishna To sales a/c (being: the goods sold to Krishna on credit ) | 15,000 | 15,000 | |
April 24 | Cash a/c To Krishna (being: the cash received from Krishna ) | 15,000 | 15,000 | |
April 28 | Shyam To bank a/c (being: the amount paid to shyam by cheque ) | 22,500 | 22,500 | |
April 30 | Cash a/c To sales a/c (being: tha goods sold for cash ) | 8,000 | 8,000 | |
April 30 | Salaries a/c To cash a/c (being: the amount paid for salary ) | 3,000 | 3,000 | |
April 30 | Interest on bank loan a/c To bank loan a/c (being: the interest due on bank loan ) | 250 | 250 | |
April 30 | Bank loan a/c To bank a/c (being: the repayment of bank loan along with interest ) | 22,250 | 22,250 |
journal entry class 11 simple and compound journal entries
- simple journal entry: simple journal entry is an entry in which only two accounts are affected, i.e one account is debited and another is credited with an equal amount ,
- compound journal entry: compound journal entry is an entry is which two or more accounts are debited and one or more accounts are credited or vice versa. for example, salary of a,/m 15,000 and telephone expanses of a/m 5000 were paid in cash
Question 3: (compound journal entries🙂 record the following transaction in journal
date | particulars | Amount |
2017 jan 1 | Paid to mohan in full settlement of his account of a/m 10,000 | 95,00 |
jan 5 | Received from ram a/m 12,000 in cash and allowed him discount | 100 |
jan 7 | Paid salaries | 20,000 |
jan 7 | Paid rent | 10,000 |
jan 7 | Paid wages | 5,000 |
jan 10 | Purchases goods from shyam out of which goods of a/m 12,000 were on credit | 20,000 |
jan 10 | Sold goods to Rahul , cheque for a/m 25,000 received immediately | 50,000 |
solution:
date | particulars | L.F | Dr | Cr |
jan 1 | Mohan To cash a/c To discount received a/c (being; the payment to mohan in full settlement of his account ) | 10,000 | 95,00 500 | |
jan 5 | Cash a/c | 12,000 | ||
Discount allowed a/c | 100 | |||
To ram | 12,100 | |||
(being: the receipt of money from ram and allowed him discount ) | ||||
jan 7 | Salaries a/c | 20,000 | ||
Rent a/c | 10,000 | |||
Wages a/c | 5,000 | |||
To cash a/c | 35,000 | |||
(being: the payment of salaries, rent and wages ) | ||||
jan 10 | Purchases a/c | 20,000 | ||
To cash a/c | 8,000 | |||
To shyam or shyam a/c | 12,000 | |||
(being; goods purchased for cash a/m 8000 and on credit from shyam for a/m 12,000) | ||||
jan 10 | Bank a/c | 25,000 | ||
Rahul | 25,000 | |||
To sales a/c | 50,000 | |||
(being: the goods sold to Rahul against cheque payment of a/m 25,000 immediately and balance to be received later ) |
Question:4 Business Starts with Capital Investmen (Describe the accounting process when a business owner invests INR 50,000 of their own money into the business as capital. Provide a journal entry with debits and credits.)
Solution
Date | Account | Debit | Credit |
2023-01-01 | Cash (Asset) | 50,000 | |
Capital (Owner’s Equity) (Being: Capital (Owner’s Equity) | 50,000 |
Question:5 Purchasing Goods on Credit and Payment (Explain the accounting entries involved in purchasing goods worth INR 10,000 on credit and subsequently making a cash payment of INR 10,000 to the supplier.)
Solution
Date | particular s | Debit | Credit |
2023-02-10 | Purchases (Expense) | 10,000 | |
Accounts Payable (Liability) Being: When the business purchases goods on credit and later pays the supplier) | 10,000 | ||
2023-02-15 | Accounts Payable (Liability) | 10,000 | |
Cash (Asset) (being:When the business purchases goods on credit and later pays the supplier) | 10,000 |
Note: where we have written account, you can also write particulars, both have the same meaning.
Question: 6 Recording Employee Salaries and Deductions (Describe the journal entries for paying employee salaries of INR 20,000, including INR 2,000 in tax deductions. Provide separate entries for salary payment and tax deduction.)
Solution
Date | particular | Dr | Cr |
2023-03-05 | Salaries Expense (Expense) | 20,000 | |
Employee Tax Deductions (Liability) | 2,000 | ||
Employee Salaries Payable (Liability) | 18,000 | ||
2023-03-10 | Employee Salaries Payable (Liability) | 18,000 | |
Cash (Asset) | 18,000 | ||
2023-03-10 | Employee Tax Deductions (Liability) | 2,000 | |
Cash (Asset) (Being: When the business records employee salaries, tax deductions, and payments.) | 2,000 |
Question:7 Selling Goods on Credit and Receiving Payments
Solution
Date | particular | Dr | Cr |
2023-04-15 | Accounts Receivable (Asset) | 15,000 | |
Sales (Revenue) | 15,000 | ||
2023-04-20 | Cash (Asset) | 15,000 | |
Accounts Receivable (Asset) (Being: When the business records the depreciation expense of equipment.) | 15,000 |
Question:8 Depreciation of Equipment (Discuss the concept of depreciation and provide a journal entry for recording the depreciation expense of equipment worth INR 4,000.)
Solution
Date | particular | Dr | Cr |
2023-05-01 | Depreciation Expense (Expense) | 4,000 | |
Accumulated Depreciation (Contra-Asset) | 4,000 |
Conclusion
Journal entries in accounting are essential records of financial transactions. They help maintain an accurate and systematic account of a company’s financial activities. Each entry involves at least two accounts, with one debited and the other credited. Journal entries play a crucial role in preparing financial statements and ensuring compliance with accounting principles. They provide a comprehensive view of a company’s financial health, making them a fundamental tool for both bookkeeping and financial analysis.
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