# Books of Original Entry- Journal (Part - 1) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce

## Commerce: Books of Original Entry- Journal (Part - 1) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce

The document Books of Original Entry- Journal (Part - 1) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce is a part of the Commerce Course DK Goel Solutions - Class 11 Accountancy.
All you need of Commerce at this link: Commerce

Page No 9.59:
Ques 1: Enter the following transactions in the Journal of Manohar Lal & Sons.:

Ans:

Ques 2: Enter the following transactions in the Journal of M/s Tripathi Bros.:-

Ans:

Ques 3: Enter the following transactions in the Journal of Sahil Bros.:

Ans:

Page No 9.60:
Ques 4: Enter the following transactions in the Journal of Ganesh Bros.:-

Ans:

Ques 5: Pass Journal entries in the books of Hari Shankar & Co. from the following:

Ans:

Ques 6: Enter the following transaction in the Journal of Marutinandan Stores:

Ans:

Page No 9.61:
Ques 7: Pass Journal Entries for the following transactions:

Ans:

Ques 8: Give Journal Entries for the following transactions in the books of Raja Ram & Co.:

Ans:

Ques 9: Journalise the following transactions:

Ans:

Working Notes:
1. Amount of goods sold would be Rs 68,000 (80,000 - 15% of 80,000) and cash discount would be Rs 2,040, it would be calculated on amount received Rs 51,000 i.e., 75% of Rs 68,000.
2. Amount of goods purchased would be Rs 54,000 (60,000 - 10% of 60,000) and cash discount would be Rs 1,620, it would be calculated on amount paid Rs 32,400 i.e., 60% of Rs 54,000

Ques 10: Pass journal entries for the following:

Ans:

Question 11:
Journalise the following transactions in the books of Dixit & Sons. :

ANSWER:

Note: There is a misprint in the book, the amount of cash discount for the entry dated Mar 26 should be 3,150 (not 2,150).

The document Books of Original Entry- Journal (Part - 1) Notes | Study DK Goel Solutions - Class 11 Accountancy - Commerce is a part of the Commerce Course DK Goel Solutions - Class 11 Accountancy.
All you need of Commerce at this link: Commerce
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## DK Goel Solutions - Class 11 Accountancy

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