DK Goel Solutions: Books of Original Entry – Journal - Commerce PDF Download

 Page 1


 
 
 
 
DK Goel Solutions for Class 11 Accountancy Chapter 9 Books 
of Original Entry - Journal 
 
Very Short Questions 
Q.1 What is a journal? 
Answer: A journal is a book of original entry in which transactions are recorded in the order in which they occur 
i.e. in chronology order. 
Q. 2 Why is the journal called a book of original entry? 
Answer: A journal is known as a book of original entry because all the transactions are first entered in this book. 
Q.3 What is journalizing? 
Answer: Journalising is a method of registering the transaction in the journal. 
Q.4 Give one advantage of journal. 
Answer: The one advantage of the journal is that all the transactions are registered as and when they take place. 
Therefore, the chances of omitting any transaction in the books of account are minimized. 
Q.5 Give one limitation of a journal. 
Answer: The one limitation of a journal is whenever there is a huge transaction, it is impossible to record all the 
transactions as it becomes bulky and voluminous. 
Q.6 What is a narrative? 
Answer: A brief description of all the required details after each entry is known as a narrative. 
Q.7 What is ledger folio or L.F? 
Answer: Ledger folio or L.F is the ledger account page number where posting is made from the journal. The page 
number is recorded in the journal. 
Q.8 What is compound journal entry? 
Answer: When two or more transactions related to one particular account take place on the same date. In this 
situation, instead of recording separate entries only one entry is passed. This type of journal entry is known as 
compound journal entry. 
Q.9 What is opening entry? 
Answer: Opening entry are those entries which carry forward all the assets and liabilities balances of the 
previous year to the current year. 
Q.10 What entry is passed for withdrawing of goods by the proprietor for personal use? 
Answer: Drawings A/c Dr. 
To Purchase A/c 
Q.11 Which account should be debited, if wages are paid for the installation of a machine? 
Answer: Machine account. 
 
 
 
 
Page 2


 
 
 
 
DK Goel Solutions for Class 11 Accountancy Chapter 9 Books 
of Original Entry - Journal 
 
Very Short Questions 
Q.1 What is a journal? 
Answer: A journal is a book of original entry in which transactions are recorded in the order in which they occur 
i.e. in chronology order. 
Q. 2 Why is the journal called a book of original entry? 
Answer: A journal is known as a book of original entry because all the transactions are first entered in this book. 
Q.3 What is journalizing? 
Answer: Journalising is a method of registering the transaction in the journal. 
Q.4 Give one advantage of journal. 
Answer: The one advantage of the journal is that all the transactions are registered as and when they take place. 
Therefore, the chances of omitting any transaction in the books of account are minimized. 
Q.5 Give one limitation of a journal. 
Answer: The one limitation of a journal is whenever there is a huge transaction, it is impossible to record all the 
transactions as it becomes bulky and voluminous. 
Q.6 What is a narrative? 
Answer: A brief description of all the required details after each entry is known as a narrative. 
Q.7 What is ledger folio or L.F? 
Answer: Ledger folio or L.F is the ledger account page number where posting is made from the journal. The page 
number is recorded in the journal. 
Q.8 What is compound journal entry? 
Answer: When two or more transactions related to one particular account take place on the same date. In this 
situation, instead of recording separate entries only one entry is passed. This type of journal entry is known as 
compound journal entry. 
Q.9 What is opening entry? 
Answer: Opening entry are those entries which carry forward all the assets and liabilities balances of the 
previous year to the current year. 
Q.10 What entry is passed for withdrawing of goods by the proprietor for personal use? 
Answer: Drawings A/c Dr. 
To Purchase A/c 
Q.11 Which account should be debited, if wages are paid for the installation of a machine? 
Answer: Machine account. 
 
 
 
 
 
 
 
 
 
Q.1 Prepare a journal of Manohar Lal & sons from the following transactions 
2018 
 
? 
March 1 Manohar Lal & Sons started a business with cash 60,000 
2 Purchased furniture for cash 10,000 
4 Purchased goods for cash 25,000 
5 Bought goods from Kamlesh 15,000 
10 Paid cash to Kamlesh 15,000 
16 Purchased goods from Sohan 6,000 
18 Purchased goods from Sohan for cash 8,000 
20 Paid rent for the office 1,000 
 
The solution for this question is as follows: 
Journal for Manohar Lal & sons 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
March 1 Cash A/c Dr. 
 
60,000 
 
 
To Capital A/c 
(Begin company with cash) 
   
60,000 
March 2 Furniture A/c Dr. 
 
10,000 
 
 
To Cash A/c 
(Furniture bought for cash) 
   
10,000 
March 4 Purchases A/c Dr. 
 
25,000 
 
 
To Cash A/c 
(Goods bought for cash) 
   
25,000 
March 5 Purchases A/c 
To Kamlesh’s A/c 
(Goods bought from Kamlesh) 
Dr. 
 
15,000 15,000 
March 10 Kamlesh’s A/c Dr. 
 
15,000 
 
Page 3


 
 
 
 
DK Goel Solutions for Class 11 Accountancy Chapter 9 Books 
of Original Entry - Journal 
 
Very Short Questions 
Q.1 What is a journal? 
Answer: A journal is a book of original entry in which transactions are recorded in the order in which they occur 
i.e. in chronology order. 
Q. 2 Why is the journal called a book of original entry? 
Answer: A journal is known as a book of original entry because all the transactions are first entered in this book. 
Q.3 What is journalizing? 
Answer: Journalising is a method of registering the transaction in the journal. 
Q.4 Give one advantage of journal. 
Answer: The one advantage of the journal is that all the transactions are registered as and when they take place. 
Therefore, the chances of omitting any transaction in the books of account are minimized. 
Q.5 Give one limitation of a journal. 
Answer: The one limitation of a journal is whenever there is a huge transaction, it is impossible to record all the 
transactions as it becomes bulky and voluminous. 
Q.6 What is a narrative? 
Answer: A brief description of all the required details after each entry is known as a narrative. 
Q.7 What is ledger folio or L.F? 
Answer: Ledger folio or L.F is the ledger account page number where posting is made from the journal. The page 
number is recorded in the journal. 
Q.8 What is compound journal entry? 
Answer: When two or more transactions related to one particular account take place on the same date. In this 
situation, instead of recording separate entries only one entry is passed. This type of journal entry is known as 
compound journal entry. 
Q.9 What is opening entry? 
Answer: Opening entry are those entries which carry forward all the assets and liabilities balances of the 
previous year to the current year. 
Q.10 What entry is passed for withdrawing of goods by the proprietor for personal use? 
Answer: Drawings A/c Dr. 
To Purchase A/c 
Q.11 Which account should be debited, if wages are paid for the installation of a machine? 
Answer: Machine account. 
 
 
 
 
 
 
 
 
 
Q.1 Prepare a journal of Manohar Lal & sons from the following transactions 
2018 
 
? 
March 1 Manohar Lal & Sons started a business with cash 60,000 
2 Purchased furniture for cash 10,000 
4 Purchased goods for cash 25,000 
5 Bought goods from Kamlesh 15,000 
10 Paid cash to Kamlesh 15,000 
16 Purchased goods from Sohan 6,000 
18 Purchased goods from Sohan for cash 8,000 
20 Paid rent for the office 1,000 
 
The solution for this question is as follows: 
Journal for Manohar Lal & sons 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
March 1 Cash A/c Dr. 
 
60,000 
 
 
To Capital A/c 
(Begin company with cash) 
   
60,000 
March 2 Furniture A/c Dr. 
 
10,000 
 
 
To Cash A/c 
(Furniture bought for cash) 
   
10,000 
March 4 Purchases A/c Dr. 
 
25,000 
 
 
To Cash A/c 
(Goods bought for cash) 
   
25,000 
March 5 Purchases A/c 
To Kamlesh’s A/c 
(Goods bought from Kamlesh) 
Dr. 
 
15,000 15,000 
March 10 Kamlesh’s A/c Dr. 
 
15,000 
 
 
 
 
 
 
 
 
To Cash A/c 
(Paid cash to Kamlesh) 
   
15,000 
March 16 Purchases A/c Dr. 
 
6,000 
 
 
To Sohan’s A/c 
(Goods bought from Sohan) 
   
6,000 
March 18 Purchases A/c Dr. 
 
8,000 
 
 
To Cash A/c 
(Goods bought in cash from Sohan) 
   
8,000 
March 20 Rent A/c Dr. 
 
1,000 
 
 
To Cash A/c 
(Office rent paid) 
   
1,000 
 
Total 
  
1,40,000 1,40,000 
 
Q.2 Prepare Journal of M/s Tripathi Bros from the following transactions 
2018 
 
? 
Jan. 6 Sold goods for cash 36,000 
8 Sold goods to Hari 30,000 
14 Received cash from Hari 18,000 
26 Received Commission 750 
27 Paid Salary to Gopal 1,200 
28 Received cash from Hari 12,000 
29 Withdrew cash from office for personal use 4,000 
30 Wages paid 7,200 
30 Bought Machinery for Cash 8,000 
 
 
The solution for this question is as follows: 
Page 4


 
 
 
 
DK Goel Solutions for Class 11 Accountancy Chapter 9 Books 
of Original Entry - Journal 
 
Very Short Questions 
Q.1 What is a journal? 
Answer: A journal is a book of original entry in which transactions are recorded in the order in which they occur 
i.e. in chronology order. 
Q. 2 Why is the journal called a book of original entry? 
Answer: A journal is known as a book of original entry because all the transactions are first entered in this book. 
Q.3 What is journalizing? 
Answer: Journalising is a method of registering the transaction in the journal. 
Q.4 Give one advantage of journal. 
Answer: The one advantage of the journal is that all the transactions are registered as and when they take place. 
Therefore, the chances of omitting any transaction in the books of account are minimized. 
Q.5 Give one limitation of a journal. 
Answer: The one limitation of a journal is whenever there is a huge transaction, it is impossible to record all the 
transactions as it becomes bulky and voluminous. 
Q.6 What is a narrative? 
Answer: A brief description of all the required details after each entry is known as a narrative. 
Q.7 What is ledger folio or L.F? 
Answer: Ledger folio or L.F is the ledger account page number where posting is made from the journal. The page 
number is recorded in the journal. 
Q.8 What is compound journal entry? 
Answer: When two or more transactions related to one particular account take place on the same date. In this 
situation, instead of recording separate entries only one entry is passed. This type of journal entry is known as 
compound journal entry. 
Q.9 What is opening entry? 
Answer: Opening entry are those entries which carry forward all the assets and liabilities balances of the 
previous year to the current year. 
Q.10 What entry is passed for withdrawing of goods by the proprietor for personal use? 
Answer: Drawings A/c Dr. 
To Purchase A/c 
Q.11 Which account should be debited, if wages are paid for the installation of a machine? 
Answer: Machine account. 
 
 
 
 
 
 
 
 
 
Q.1 Prepare a journal of Manohar Lal & sons from the following transactions 
2018 
 
? 
March 1 Manohar Lal & Sons started a business with cash 60,000 
2 Purchased furniture for cash 10,000 
4 Purchased goods for cash 25,000 
5 Bought goods from Kamlesh 15,000 
10 Paid cash to Kamlesh 15,000 
16 Purchased goods from Sohan 6,000 
18 Purchased goods from Sohan for cash 8,000 
20 Paid rent for the office 1,000 
 
The solution for this question is as follows: 
Journal for Manohar Lal & sons 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
March 1 Cash A/c Dr. 
 
60,000 
 
 
To Capital A/c 
(Begin company with cash) 
   
60,000 
March 2 Furniture A/c Dr. 
 
10,000 
 
 
To Cash A/c 
(Furniture bought for cash) 
   
10,000 
March 4 Purchases A/c Dr. 
 
25,000 
 
 
To Cash A/c 
(Goods bought for cash) 
   
25,000 
March 5 Purchases A/c 
To Kamlesh’s A/c 
(Goods bought from Kamlesh) 
Dr. 
 
15,000 15,000 
March 10 Kamlesh’s A/c Dr. 
 
15,000 
 
 
 
 
 
 
 
 
To Cash A/c 
(Paid cash to Kamlesh) 
   
15,000 
March 16 Purchases A/c Dr. 
 
6,000 
 
 
To Sohan’s A/c 
(Goods bought from Sohan) 
   
6,000 
March 18 Purchases A/c Dr. 
 
8,000 
 
 
To Cash A/c 
(Goods bought in cash from Sohan) 
   
8,000 
March 20 Rent A/c Dr. 
 
1,000 
 
 
To Cash A/c 
(Office rent paid) 
   
1,000 
 
Total 
  
1,40,000 1,40,000 
 
Q.2 Prepare Journal of M/s Tripathi Bros from the following transactions 
2018 
 
? 
Jan. 6 Sold goods for cash 36,000 
8 Sold goods to Hari 30,000 
14 Received cash from Hari 18,000 
26 Received Commission 750 
27 Paid Salary to Gopal 1,200 
28 Received cash from Hari 12,000 
29 Withdrew cash from office for personal use 4,000 
30 Wages paid 7,200 
30 Bought Machinery for Cash 8,000 
 
 
The solution for this question is as follows: 
 
 
 
 
ks 
 
Journal of M/s Tripathi Bros. 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
Jan 6 Cash A/c Dr. 
 
36,000 
 
 
To Sales A/c 
(Sold products for cash) 
   
36,000 
Jan 8 Hari A/c Dr. 
 
30,000 
 
 
To Sales A/c 
(Sold products to Hari) 
   
30,000 
Jan 14 Cash A/c Dr. 
 
18,000 
 
 
To Hari A/c 
(Cash received from Hari) 
   
18,000 
Jan 26 Cash A/c 
To Commission A/c 
(Received commission) 
Dr. 
 
750 750 
Jan 27 Salary A/c Dr. 
 
1,200 
 
 
To Cash A/c 
(Salary paid to Gopal) 
   
1,200 
Jan 28 Cash A/c Dr. 
 
12,000 
 
 
To Hari A/c 
(Cash received from Hari) 
   
12,000 
Jan 29 Drawings A/c Dr. 
 
4,000 
 
 
To Cash A/c 
(Cash drew for personal use) 
   
4,000 
Jan 30 Wages A/c Dr. 
 
7,200 
 
 
To Cash A/c 
(Paid wages) 
   
7,200 
Jan 30 Machinery A/c 
  
8,000 
 
 
To Cash A/c 
(Purchased machinery) 
   
8,000 
Page 5


 
 
 
 
DK Goel Solutions for Class 11 Accountancy Chapter 9 Books 
of Original Entry - Journal 
 
Very Short Questions 
Q.1 What is a journal? 
Answer: A journal is a book of original entry in which transactions are recorded in the order in which they occur 
i.e. in chronology order. 
Q. 2 Why is the journal called a book of original entry? 
Answer: A journal is known as a book of original entry because all the transactions are first entered in this book. 
Q.3 What is journalizing? 
Answer: Journalising is a method of registering the transaction in the journal. 
Q.4 Give one advantage of journal. 
Answer: The one advantage of the journal is that all the transactions are registered as and when they take place. 
Therefore, the chances of omitting any transaction in the books of account are minimized. 
Q.5 Give one limitation of a journal. 
Answer: The one limitation of a journal is whenever there is a huge transaction, it is impossible to record all the 
transactions as it becomes bulky and voluminous. 
Q.6 What is a narrative? 
Answer: A brief description of all the required details after each entry is known as a narrative. 
Q.7 What is ledger folio or L.F? 
Answer: Ledger folio or L.F is the ledger account page number where posting is made from the journal. The page 
number is recorded in the journal. 
Q.8 What is compound journal entry? 
Answer: When two or more transactions related to one particular account take place on the same date. In this 
situation, instead of recording separate entries only one entry is passed. This type of journal entry is known as 
compound journal entry. 
Q.9 What is opening entry? 
Answer: Opening entry are those entries which carry forward all the assets and liabilities balances of the 
previous year to the current year. 
Q.10 What entry is passed for withdrawing of goods by the proprietor for personal use? 
Answer: Drawings A/c Dr. 
To Purchase A/c 
Q.11 Which account should be debited, if wages are paid for the installation of a machine? 
Answer: Machine account. 
 
 
 
 
 
 
 
 
 
Q.1 Prepare a journal of Manohar Lal & sons from the following transactions 
2018 
 
? 
March 1 Manohar Lal & Sons started a business with cash 60,000 
2 Purchased furniture for cash 10,000 
4 Purchased goods for cash 25,000 
5 Bought goods from Kamlesh 15,000 
10 Paid cash to Kamlesh 15,000 
16 Purchased goods from Sohan 6,000 
18 Purchased goods from Sohan for cash 8,000 
20 Paid rent for the office 1,000 
 
The solution for this question is as follows: 
Journal for Manohar Lal & sons 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
March 1 Cash A/c Dr. 
 
60,000 
 
 
To Capital A/c 
(Begin company with cash) 
   
60,000 
March 2 Furniture A/c Dr. 
 
10,000 
 
 
To Cash A/c 
(Furniture bought for cash) 
   
10,000 
March 4 Purchases A/c Dr. 
 
25,000 
 
 
To Cash A/c 
(Goods bought for cash) 
   
25,000 
March 5 Purchases A/c 
To Kamlesh’s A/c 
(Goods bought from Kamlesh) 
Dr. 
 
15,000 15,000 
March 10 Kamlesh’s A/c Dr. 
 
15,000 
 
 
 
 
 
 
 
 
To Cash A/c 
(Paid cash to Kamlesh) 
   
15,000 
March 16 Purchases A/c Dr. 
 
6,000 
 
 
To Sohan’s A/c 
(Goods bought from Sohan) 
   
6,000 
March 18 Purchases A/c Dr. 
 
8,000 
 
 
To Cash A/c 
(Goods bought in cash from Sohan) 
   
8,000 
March 20 Rent A/c Dr. 
 
1,000 
 
 
To Cash A/c 
(Office rent paid) 
   
1,000 
 
Total 
  
1,40,000 1,40,000 
 
Q.2 Prepare Journal of M/s Tripathi Bros from the following transactions 
2018 
 
? 
Jan. 6 Sold goods for cash 36,000 
8 Sold goods to Hari 30,000 
14 Received cash from Hari 18,000 
26 Received Commission 750 
27 Paid Salary to Gopal 1,200 
28 Received cash from Hari 12,000 
29 Withdrew cash from office for personal use 4,000 
30 Wages paid 7,200 
30 Bought Machinery for Cash 8,000 
 
 
The solution for this question is as follows: 
 
 
 
 
ks 
 
Journal of M/s Tripathi Bros. 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
Jan 6 Cash A/c Dr. 
 
36,000 
 
 
To Sales A/c 
(Sold products for cash) 
   
36,000 
Jan 8 Hari A/c Dr. 
 
30,000 
 
 
To Sales A/c 
(Sold products to Hari) 
   
30,000 
Jan 14 Cash A/c Dr. 
 
18,000 
 
 
To Hari A/c 
(Cash received from Hari) 
   
18,000 
Jan 26 Cash A/c 
To Commission A/c 
(Received commission) 
Dr. 
 
750 750 
Jan 27 Salary A/c Dr. 
 
1,200 
 
 
To Cash A/c 
(Salary paid to Gopal) 
   
1,200 
Jan 28 Cash A/c Dr. 
 
12,000 
 
 
To Hari A/c 
(Cash received from Hari) 
   
12,000 
Jan 29 Drawings A/c Dr. 
 
4,000 
 
 
To Cash A/c 
(Cash drew for personal use) 
   
4,000 
Jan 30 Wages A/c Dr. 
 
7,200 
 
 
To Cash A/c 
(Paid wages) 
   
7,200 
Jan 30 Machinery A/c 
  
8,000 
 
 
To Cash A/c 
(Purchased machinery) 
   
8,000 
 
 
 
 
 
 
Total 
  
1,17,150 1,17,150 
 
Q.3 Prepare Journal of Sahil Bros. from the following transactions 
2016 
 
? 
Oct 1 Purchased goods from Anil for Cash 40,000 
3 Purchased goods from Atul 75,000 
6 Returned goods to Atul 3,000 
8 Paid cash to Atul 50,000 
10 Sold goods to Charu 1,00,000 
12 Charu returned 20% of goods 
 
15 Paid rent 2,000 
20 Sahil withdrew for personal use 10,000 
 
The solution for this question is as follows: 
Journal of Sahil Bros 
Date Particular 
 
L.F Amount Dr. Amount Cr. 
Oct 1 Purchases A/c Dr. 
 
40,000 
 
 
To Cash A/c 
(Goods bought in cash from Anil) 
   
40,000 
Oct 3 Purchases A/c Dr. 
 
75,000 
 
 
To Atul’s A/c 
(Goods bought from Atul) 
   
75,000 
Oct 6 Atul’s A/c Dr. 
 
3,000 
 
 
To Purchases Return A/c 
(Returned goods to Atul) 
   
3,000 
Oct 8 Atul’s A/c Dr. 
 
50,000 50,000