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Page 1
10% debenture application& allotment a/c 100
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
debenture holder a/c 110
To bank a/c 110
5
At premium(issued at 105)
Bank a/c 105
To10% debenture application& allotment a/c 105
10% debenture application& allotment a/c 105
loss on issue a/c 10
To10% debenture a/c 100
To security premium a/c 5
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
6 At discount (issued at 90)
Bank a/c 90
To10% debenture application& allotment a/c 90
10% debenture application& allotment a/c 90
discount on issue a/c 10
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
Writing-off Discount/Loss on Issue of Debentures
? The discount/loss on issue of debentures is a capital loss or a fictitious asset and, therefore, must be written-off
during the life time of debentures.
? The amount of discount/loss on issue of debentures should normally not be written-off in the year of issue itself
since the benefit of the debentures would accrue to the company till their redemption
? The discount/loss on it is, therefore, treated as capital loss. The discount may be charged to securities premium
A/c or may be written-of fover 3 to 5 years through statement of profit and loss as per guidelines issued by ICAI.
On the asset side of Balance Sheet.
Journal entry.
Statement of Profit and Loss A/c Dr.
To Discount/Loss on Issue of Debentures A/c
(Discount/loss on issue of debentureswritten-off)
Case 1
When debentures are redeemed in equal instalments
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed
equally, spread over 5 annual instalments.Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 5 5/15 X 6000 = 2000
Page 2
10% debenture application& allotment a/c 100
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
debenture holder a/c 110
To bank a/c 110
5
At premium(issued at 105)
Bank a/c 105
To10% debenture application& allotment a/c 105
10% debenture application& allotment a/c 105
loss on issue a/c 10
To10% debenture a/c 100
To security premium a/c 5
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
6 At discount (issued at 90)
Bank a/c 90
To10% debenture application& allotment a/c 90
10% debenture application& allotment a/c 90
discount on issue a/c 10
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
Writing-off Discount/Loss on Issue of Debentures
? The discount/loss on issue of debentures is a capital loss or a fictitious asset and, therefore, must be written-off
during the life time of debentures.
? The amount of discount/loss on issue of debentures should normally not be written-off in the year of issue itself
since the benefit of the debentures would accrue to the company till their redemption
? The discount/loss on it is, therefore, treated as capital loss. The discount may be charged to securities premium
A/c or may be written-of fover 3 to 5 years through statement of profit and loss as per guidelines issued by ICAI.
On the asset side of Balance Sheet.
Journal entry.
Statement of Profit and Loss A/c Dr.
To Discount/Loss on Issue of Debentures A/c
(Discount/loss on issue of debentureswritten-off)
Case 1
When debentures are redeemed in equal instalments
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed
equally, spread over 5 annual instalments.Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 5 5/15 X 6000 = 2000
2 80,000 4 4/15 X 6000 = 1600
3 60,000 3 3/15 X 6000 = 1200
4 40,000 2 2/15 X 6000 = 800
5 20,000 1 1/15 X 6000 = 400
Total 15
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
2000
4000
6000 6000
2 yr To balance b/d 4000 2 yr By Statement of Profit and Loss A/c
By balance c/d
1600
2400
4000 4000
3 yr To balance b/d 2400 3 yr By Statement of Profit and Loss A/c
By balance c/d
1200
1200
2400 2400
4 yr To balance b/d 1200 4 yr By Statement of Profit and Loss A/c
By balance c/d
800
400
1200 1200
5 yr To balance b/d 400 5 yr By Statement of Profit and Loss A/c
400
400 400
Case 2
When debentures are redeemed in lumpsum
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed after
5 years .Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 1 1/5 x 6000 = 1200
2 1,00,000 1 1/5 x 6000 = 1200
3 1,00,000 1 1/5 x 6000 = 1200
4 1,00,000 1 1/5 x 6000 = 1200
5 1,00,000 1 1/5 x 6000 = 1200
Total 5
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
1200
4800
6000 6000
2 yr To balance b/d 4800 2 yr By Statement of Profit and Loss A/c 1200
Page 3
10% debenture application& allotment a/c 100
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
debenture holder a/c 110
To bank a/c 110
5
At premium(issued at 105)
Bank a/c 105
To10% debenture application& allotment a/c 105
10% debenture application& allotment a/c 105
loss on issue a/c 10
To10% debenture a/c 100
To security premium a/c 5
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
6 At discount (issued at 90)
Bank a/c 90
To10% debenture application& allotment a/c 90
10% debenture application& allotment a/c 90
discount on issue a/c 10
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
Writing-off Discount/Loss on Issue of Debentures
? The discount/loss on issue of debentures is a capital loss or a fictitious asset and, therefore, must be written-off
during the life time of debentures.
? The amount of discount/loss on issue of debentures should normally not be written-off in the year of issue itself
since the benefit of the debentures would accrue to the company till their redemption
? The discount/loss on it is, therefore, treated as capital loss. The discount may be charged to securities premium
A/c or may be written-of fover 3 to 5 years through statement of profit and loss as per guidelines issued by ICAI.
On the asset side of Balance Sheet.
Journal entry.
Statement of Profit and Loss A/c Dr.
To Discount/Loss on Issue of Debentures A/c
(Discount/loss on issue of debentureswritten-off)
Case 1
When debentures are redeemed in equal instalments
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed
equally, spread over 5 annual instalments.Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 5 5/15 X 6000 = 2000
2 80,000 4 4/15 X 6000 = 1600
3 60,000 3 3/15 X 6000 = 1200
4 40,000 2 2/15 X 6000 = 800
5 20,000 1 1/15 X 6000 = 400
Total 15
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
2000
4000
6000 6000
2 yr To balance b/d 4000 2 yr By Statement of Profit and Loss A/c
By balance c/d
1600
2400
4000 4000
3 yr To balance b/d 2400 3 yr By Statement of Profit and Loss A/c
By balance c/d
1200
1200
2400 2400
4 yr To balance b/d 1200 4 yr By Statement of Profit and Loss A/c
By balance c/d
800
400
1200 1200
5 yr To balance b/d 400 5 yr By Statement of Profit and Loss A/c
400
400 400
Case 2
When debentures are redeemed in lumpsum
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed after
5 years .Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 1 1/5 x 6000 = 1200
2 1,00,000 1 1/5 x 6000 = 1200
3 1,00,000 1 1/5 x 6000 = 1200
4 1,00,000 1 1/5 x 6000 = 1200
5 1,00,000 1 1/5 x 6000 = 1200
Total 5
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
1200
4800
6000 6000
2 yr To balance b/d 4800 2 yr By Statement of Profit and Loss A/c 1200
By balance c/d 3600
4800 4800
3 yr To balance b/d 3600 3 yr By Statement of Profit and Loss A/c
By balance c/d
1200
2400
3600 3600
4 yr To balance b/d 2400 4 yr By Statement of Profit and Loss A/c
By balance c/d
1200
1200
2400 2400
5 yr To balance b/d 1200 5 yr By Statement of Profit and Loss A/c
1200
1200 1200
Case 2
When debentures are redeemed in unequal insatlments
On 1.4.2013, X Ltd. issued 1,000 15% Debentures of Rs.100 each at 94% redeemable at par as follows:
Year end Nominal Value of Total Debentures to be redeemed
2 20,000
3 30,000
5 10,000
8 40,000
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 10 10/50 x 6000 = 1200
2 1,00,000 10 10/50 x 6000 = 1200
3 80,000 8 8/50 x 6000 = 960
4 50,000 5 5/50 x 6000 = 600
5 50,000 5 5/50 x 6000 = 600
6 40,000 4 4/50 x 6000 = 480
7 40,000 4 4/50 x 6000 = 480
8 40,000 4 4/50 x 6000 = 480
Total 50
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
1200
4800
6000 6000
2 yr To balance b/d 4800 2 yr By Statement of Profit and Loss A/c
By balance c/d
1200
3600
4800 4800
3 yr To balance b/d 3600 3 yr By Statement of Profit and Loss A/c
By balance c/d
960
2640
3600 3600
4 yr To balance b/d 2640 4 yr By Statement of Profit and Loss A/c 600
Page 4
10% debenture application& allotment a/c 100
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
debenture holder a/c 110
To bank a/c 110
5
At premium(issued at 105)
Bank a/c 105
To10% debenture application& allotment a/c 105
10% debenture application& allotment a/c 105
loss on issue a/c 10
To10% debenture a/c 100
To security premium a/c 5
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
6 At discount (issued at 90)
Bank a/c 90
To10% debenture application& allotment a/c 90
10% debenture application& allotment a/c 90
discount on issue a/c 10
loss on issue a/c 10
To10% debenture a/c 100
To premium on redemption a/c 10
At premium(repayable at 110)
10% debenture a/c 100
premium on redemption a/c 10
To debenture holder a/c 110
debenture holder a/c 110
To bank a/c 110
Writing-off Discount/Loss on Issue of Debentures
? The discount/loss on issue of debentures is a capital loss or a fictitious asset and, therefore, must be written-off
during the life time of debentures.
? The amount of discount/loss on issue of debentures should normally not be written-off in the year of issue itself
since the benefit of the debentures would accrue to the company till their redemption
? The discount/loss on it is, therefore, treated as capital loss. The discount may be charged to securities premium
A/c or may be written-of fover 3 to 5 years through statement of profit and loss as per guidelines issued by ICAI.
On the asset side of Balance Sheet.
Journal entry.
Statement of Profit and Loss A/c Dr.
To Discount/Loss on Issue of Debentures A/c
(Discount/loss on issue of debentureswritten-off)
Case 1
When debentures are redeemed in equal instalments
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed
equally, spread over 5 annual instalments.Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 5 5/15 X 6000 = 2000
2 80,000 4 4/15 X 6000 = 1600
3 60,000 3 3/15 X 6000 = 1200
4 40,000 2 2/15 X 6000 = 800
5 20,000 1 1/15 X 6000 = 400
Total 15
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
2000
4000
6000 6000
2 yr To balance b/d 4000 2 yr By Statement of Profit and Loss A/c
By balance c/d
1600
2400
4000 4000
3 yr To balance b/d 2400 3 yr By Statement of Profit and Loss A/c
By balance c/d
1200
1200
2400 2400
4 yr To balance b/d 1200 4 yr By Statement of Profit and Loss A/c
By balance c/d
800
400
1200 1200
5 yr To balance b/d 400 5 yr By Statement of Profit and Loss A/c
400
400 400
Case 2
When debentures are redeemed in lumpsum
A Ltd. Company has issued Rs.1,00,000, 10% debentures at a discount of 6%.These debentures are to be redeemed after
5 years .Show Discount on issue of debentures account for five years.
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 1 1/5 x 6000 = 1200
2 1,00,000 1 1/5 x 6000 = 1200
3 1,00,000 1 1/5 x 6000 = 1200
4 1,00,000 1 1/5 x 6000 = 1200
5 1,00,000 1 1/5 x 6000 = 1200
Total 5
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
1200
4800
6000 6000
2 yr To balance b/d 4800 2 yr By Statement of Profit and Loss A/c 1200
By balance c/d 3600
4800 4800
3 yr To balance b/d 3600 3 yr By Statement of Profit and Loss A/c
By balance c/d
1200
2400
3600 3600
4 yr To balance b/d 2400 4 yr By Statement of Profit and Loss A/c
By balance c/d
1200
1200
2400 2400
5 yr To balance b/d 1200 5 yr By Statement of Profit and Loss A/c
1200
1200 1200
Case 2
When debentures are redeemed in unequal insatlments
On 1.4.2013, X Ltd. issued 1,000 15% Debentures of Rs.100 each at 94% redeemable at par as follows:
Year end Nominal Value of Total Debentures to be redeemed
2 20,000
3 30,000
5 10,000
8 40,000
Solution
Particulars l.f. Dr. Cr.
Bank a/c
To10% debenture application& allotment a/c
10% debenture application& allotment a/c
discount on issue a/c
To10% debenture a/c
94,000
94,000
6,000
94,000
1,00,000
Working note for writing off discount on issue
Year Outstanding debentures
(beginning)
Ratio Propotion in discount
1 1,00,000 10 10/50 x 6000 = 1200
2 1,00,000 10 10/50 x 6000 = 1200
3 80,000 8 8/50 x 6000 = 960
4 50,000 5 5/50 x 6000 = 600
5 50,000 5 5/50 x 6000 = 600
6 40,000 4 4/50 x 6000 = 480
7 40,000 4 4/50 x 6000 = 480
8 40,000 4 4/50 x 6000 = 480
Total 50
Ledger
Discount on Issue of Debentures Account
Date Particulars Amount Date Particulars Amount
1 yr To10% debenture a/c 6,000 1 yr By Statement of Profit and Loss A/c
By balance c/d
1200
4800
6000 6000
2 yr To balance b/d 4800 2 yr By Statement of Profit and Loss A/c
By balance c/d
1200
3600
4800 4800
3 yr To balance b/d 3600 3 yr By Statement of Profit and Loss A/c
By balance c/d
960
2640
3600 3600
4 yr To balance b/d 2640 4 yr By Statement of Profit and Loss A/c 600
By balance c/d 2040
2640 2640
5 yr To balance b/d 2040 5 yr By Statement of Profit and Loss A/c
By balance c/d
600
1440
2040 2040
6 yr To balance b/d 1440 6 yr By Statement of Profit and Loss A/c
By balance c/d
480
960
1440 1440
7 yr To balance b/d 960 7 yr By Statement of Profit and Loss A/c
By balance c/d
480
480
960 960
8 yr To balance b/d 480 8 yr By Statement of Profit and Loss A/c
480
480 480
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FAQs on Journal Entry - Crash Course of Accountancy - Class 12 - Commerce
| 1. What is commerce? |  |
Ans. Commerce refers to the exchange of goods and services between businesses or individuals. It involves various activities such as buying, selling, and distributing products, as well as financial transactions and the exchange of information.
| 2. What are the different types of commerce? | |
Ans. There are three main types of commerce:
1. Trade Commerce: This involves the exchange of goods and services between two or more parties, either within a country (domestic trade) or between different countries (international trade).
2. E-commerce: This refers to conducting business activities online, using electronic platforms and technologies. It includes online shopping, electronic banking, online advertising, and other internet-based transactions.
3. Social Commerce: Social commerce combines social media and e-commerce, allowing users to buy and sell products directly on social media platforms. It leverages social networks to facilitate transactions and drive customer engagement.
| 3. What are the advantages of e-commerce? | |
Ans. E-commerce offers several advantages, including:
1. Global Reach: Businesses can reach customers worldwide, breaking geographical barriers and expanding their market reach.
2. Convenience: Customers can shop online anytime, from anywhere, eliminating the need to visit physical stores. It provides 24/7 accessibility and saves time.
3. Cost Savings: E-commerce eliminates the need for physical stores, reducing overhead costs associated with rent, utilities, and staffing. This often leads to lower prices for customers.
4. Personalization: Online businesses can use customer data to personalize the shopping experience, offering tailored product recommendations and advertisements.
5. Efficient Inventory Management: E-commerce platforms enable businesses to track inventory in real-time, minimizing stockouts and optimizing supply chain management.
| 4. How does social commerce work? | |
Ans. Social commerce integrates social media and online shopping. It allows users to browse, share, and purchase products directly within social media platforms. Here's how it works:
1. Product Discovery: Users come across products while scrolling through their social media feeds. They may discover items through influencers, friends, or targeted advertisements.
2. Product Display: Businesses showcase their products using images, videos, or carousel ads on social media platforms. Users can view product details, descriptions, and pricing.
3. In-App Purchase: Social media platforms provide options to buy products directly within the app. Users can add items to their cart, choose payment methods, and complete the purchase without leaving the platform.
4. User Reviews and Recommendations: Social commerce encourages users to leave reviews and ratings, helping others make informed purchase decisions. Recommendations from friends or influencers can also influence buying behavior.
| 5. How does commerce contribute to economic growth? | |
Ans. Commerce plays a crucial role in driving economic growth. Here's how it contributes:
1. Job Creation: Commerce activities, such as manufacturing, retail, and logistics, create employment opportunities, reducing unemployment rates and improving income levels.
2. Increased Trade: Commerce facilitates trade between regions, countries, and continents, promoting economic cooperation and specialization. It stimulates economic growth by expanding market access for businesses.
3. Innovation and Technology: Commerce drives innovation as businesses strive to develop new products, services, and technologies to stay competitive. This leads to advancements that benefit various sectors of the economy.
4. Tax Revenue: Commerce generates tax revenue for governments, which can be invested in public infrastructure, education, healthcare, and other areas that support economic development.
5. Consumer Spending: Commerce drives consumer spending, which boosts demand for goods and services. Increased consumer spending stimulates production and investment, leading to economic growth.
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Nov 09, 2024 Last updated |
Document Description: Journal Entry for Commerce 2024 is part of Crash Course of Accountancy - Class 12 preparation.
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Additional Information about Journal Entry for Commerce Preparation
Journal Entry Free PDF Download
The Journal Entry is an invaluable resource that delves deep into the core of the Commerce exam.
These study notes are curated by experts and cover all the essential topics and concepts, making your preparation more efficient and effective.
With the help of these notes, you can grasp complex subjects quickly, revise important points easily,
and reinforce your understanding of key concepts. The study notes are presented in a concise and easy-to-understand manner,
allowing you to optimize your learning process. Whether you're looking for best-recommended books, sample papers, study material,
or toppers' notes, this PDF has got you covered. Download the Journal Entry now and kickstart your journey towards success in the Commerce exam.
Importance of Journal Entry
The importance of Journal Entry cannot be overstated, especially for Commerce aspirants.
This document holds the key to success in the Commerce exam.
It offers a detailed understanding of the concept, providing invaluable insights into the topic.
By knowing the concepts well in advance, students can plan their preparation effectively.
Utilize this indispensable guide for a well-rounded preparation and achieve your desired results.
Journal Entry Notes
Journal Entry Notes offer in-depth insights into the specific topic to help you master it with ease.
This comprehensive document covers all aspects related to Journal Entry.
It includes detailed information about the exam syllabus, recommended books, and study materials for a well-rounded preparation.
Practice papers and question papers enable you to assess your progress effectively.
Additionally, the paper analysis provides valuable tips for tackling the exam strategically.
Access to Toppers' notes gives you an edge in understanding complex concepts.
Whether you're a beginner or aiming for advanced proficiency, Journal Entry Notes on EduRev are your ultimate resource for success.
Journal Entry Commerce Questions
The "Journal Entry Commerce Questions" guide is a valuable resource for all aspiring students preparing for the
Commerce exam. It focuses on providing a wide range of practice questions to help students gauge
their understanding of the exam topics. These questions cover the entire syllabus, ensuring comprehensive preparation.
The guide includes previous years' question papers for students to familiarize themselves with the exam's format and difficulty level.
Additionally, it offers subject-specific question banks, allowing students to focus on weak areas and improve their performance.
Study Journal Entry on the App
Students of Commerce can study Journal Entry alongwith tests & analysis from the EduRev app,
which will help them while preparing for their exam. Apart from the Journal Entry,
students can also utilize the EduRev App for other study materials such as previous year question papers, syllabus, important questions, etc.
The EduRev App will make your learning easier as you can access it from anywhere you want.
The content of Journal Entry is prepared as per the latest Commerce syllabus.
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