CBSE
Journal Entries: Class 11 Practice in TS Grewal Chapter 8 Style
Journal is Chapter 8 in the 2025-26 TS Grewal Class 11 edition. Below are original journalising questions of the kind that chapter drills: simple and compound entries, GST, full settlement discounts, bad debts and drawings, each solved with complete debit and credit lines. They are written in the book's style and difficulty, not copied from it.
Journal is the longest-practised chapter of Class 11, Chapter 8 in the 2025-26 TS Grewal edition, and the entries here mirror the types it drills: simple entries, compound entries, full settlement discounts, insolvency of a debtor, CGST and SGST at 6 percent each, drawings in cash and in goods, year-end adjustments, and asset purchases with installation. The questions are my own, written because reproducing the book's copyrighted questions is not allowed, and each is solved with complete debit and credit lines you can compare against your working. If an entry ever refuses to balance, the solution shows exactly where the missing rupees went.
What Chapter 8 drills in the 2025-26 edition
Chapter 8, Journal, is the book's biggest single block of practice, and the question types repeat: simple two-line entries for cash and credit transactions, compound entries where one debit meets several credits or the reverse, opening entries, trade discount netted off before recording, cash discount recorded through Discount Allowed or Discount Received, full settlement payments, insolvency of a debtor with paise in the rupee, drawings in cash and in goods, goods given as samples or charity, basic CGST and SGST entries, year-end adjustments such as outstanding and prepaid items, and asset purchases where installation or cartage is capitalised. The seven questions below cover each of those at the same difficulty as the chapter. Trade discount deserves special mention because it never appears in the books at all: record the net amount and mention the discount only in the narration.
The five-step method for any entry
Every journal entry yields to the same routine. Identify the accounts involved. Classify each one: asset, liability, capital, expense or income. Apply the rules: increases in assets and expenses are debits, increases in liabilities, capital and income are credits, and decreases reverse. Check that the debits equal the credits in rupees. Then write the narration. Where students actually stumble is classification, not the rules: Purchases means goods for resale only, so a machine bought is Machinery, never Purchases; a supplier of goods on credit becomes a personal account in their own name; GST paid on inputs is an asset waiting to be set off, not a cost. Run this routine slowly for a week and it compresses into a reflex. The solutions below name the classification in every step so you can watch the routine at work.
Format and marking
A CBSE-pattern journal answer is a dated entry with the debited account first marked Dr, the credited account on the next line preceded by To, amounts in the debit and credit columns, and a narration in brackets beginning with Being. Schools set their own Class 11 papers so weighting varies, but journal questions commonly run 3 to 6 marks with roughly a mark per entry, and format faults are the cheapest marks lost: missing narrations, a missing Dr, or columns that do not total. Because this site publishes plain text, the solutions below write each entry as a sentence, Debit this account, Credit that account, but you should practise in full ruled format on paper. Before leaving any entry, total its debits and credits; the check takes five seconds and catches nearly every slip this chapter produces.
Worked questions, step by step
Journalise: (i) Aarav commenced business with cash Rs 5,00,000; (ii) purchased goods for cash Rs 1,20,000; (iii) sold goods for cash Rs 90,000; (iv) purchased goods from Ram on credit Rs 70,000; (v) paid salaries Rs 15,000.
- (i) Cash comes in and capital is created: Debit Cash Account Rs 5,00,000; Credit Capital Account Rs 5,00,000.
- (ii) Goods bought for resale always go to Purchases, never to a goods account: Debit Purchases Account Rs 1,20,000; Credit Cash Account Rs 1,20,000.
- (iii) Debit Cash Account Rs 90,000; Credit Sales Account Rs 90,000.
- (iv) A credit purchase creates a personal account for the supplier: Debit Purchases Account Rs 70,000; Credit Ram's Account Rs 70,000.
- (v) Debit Salaries Account Rs 15,000; Credit Cash Account Rs 15,000.
Answer: Five entries as above; total debits Rs 7,95,000 equal total credits Rs 7,95,000.
Where marks slip: Write a one-line narration under every entry, for example: being goods purchased for cash. CBSE format marks hang on narrations and on the debit line carrying Dr.
Try one yourself: Journalise: paid rent Rs 8,000 and received commission Rs 3,500. (Answer: Debit Rent Account Rs 8,000, Credit Cash Account Rs 8,000; Debit Cash Account Rs 3,500, Credit Commission Received Account Rs 3,500)
Journalise: purchased goods for Rs 50,000 within the state, paying CGST 6 percent and SGST 6 percent, all by cheque.
- Work the tax first: CGST = 6 percent of Rs 50,000 = Rs 3,000, and SGST = Rs 3,000, so the total payment is Rs 56,000.
- Input GST on purchases is an asset because it can be set off against output GST later, so it is debited separately, not added into Purchases.
- Entry: Debit Purchases Account Rs 50,000; Debit Input CGST Account Rs 3,000; Debit Input SGST Account Rs 3,000; Credit Bank Account Rs 56,000.
Answer: Debit Purchases Rs 50,000, Input CGST Rs 3,000 and Input SGST Rs 3,000; Credit Bank Rs 56,000.
Where marks slip: Keep the tax out of the Purchases figure. Merging GST into Purchases is the most common single-mark loss on this entry, and the examiner checks the Purchases line first.
Try one yourself: Sold goods for Rs 80,000 within the state plus CGST and SGST at 6 percent each, received in cash. (Answer: Debit Cash Rs 89,600; Credit Sales Rs 80,000, Output CGST Rs 4,800, Output SGST Rs 4,800)
The firm owes Mohan Rs 25,000. It pays him Rs 24,500 by cheque in full settlement. Journalise.
- Mohan's account must be closed for the full Rs 25,000 owed, so debit Mohan Rs 25,000.
- The bank paid out only Rs 24,500, so credit Bank Rs 24,500.
- The Rs 500 the firm no longer has to pay is discount received, an income: credit Discount Received Rs 500.
- Entry: Debit Mohan's Account Rs 25,000; Credit Bank Account Rs 24,500; Credit Discount Received Account Rs 500.
Answer: Debit Mohan Rs 25,000; Credit Bank Rs 24,500 and Discount Received Rs 500.
Where marks slip: The phrase in full settlement always signals a discount entry. Check that the one debit equals the two credits before moving on: Rs 25,000 = Rs 24,500 + Rs 500.
Try one yourself: Received Rs 19,200 from Neha in full settlement of Rs 20,000. (Answer: Debit Cash Rs 19,200 and Discount Allowed Rs 800; Credit Neha Rs 20,000)
Sudhir, who owed the firm Rs 8,000, is declared insolvent and a final payment of 60 paise in the rupee is received in cash. Journalise.
- Cash received = Rs 8,000 x 60/100 = Rs 4,800.
- The remaining Rs 3,200 will never arrive and is written off as bad debts, an expense.
- Entry: Debit Cash Account Rs 4,800; Debit Bad Debts Account Rs 3,200; Credit Sudhir's Account Rs 8,000.
Answer: Debit Cash Rs 4,800 and Bad Debts Rs 3,200; Credit Sudhir Rs 8,000.
Where marks slip: Show the paise-in-the-rupee calculation as a working note. The examiner needs to see 60 percent of the debt derived, not a mystery figure appearing in the entry.
Try one yourself: Kiran, owing Rs 12,000, pays 75 paise in the rupee. What is written off as bad debts? (Answer: Rs 3,000, with cash received Rs 9,000)
The proprietor withdraws cash Rs 10,000 and goods costing Rs 6,000 for personal use. Journalise.
- Both withdrawals go to a single Drawings account, totalling Rs 16,000.
- Goods withdrawn are recorded at cost and credited to Purchases, because they reduce the goods that were bought for resale.
- Entry: Debit Drawings Account Rs 16,000; Credit Cash Account Rs 10,000; Credit Purchases Account Rs 6,000.
Answer: Debit Drawings Rs 16,000; Credit Cash Rs 10,000 and Purchases Rs 6,000.
Where marks slip: Credit Purchases, not Sales, for goods withdrawn. The owner is not a customer, so no profit can be recognised on goods taken at cost, and crediting Sales invents one.
Try one yourself: Goods costing Rs 4,500 are distributed as free samples. (Answer: Debit Advertisement Account Rs 4,500; Credit Purchases Account Rs 4,500)
Pass entries at year end for: (a) depreciation on machinery Rs 9,000, (b) salaries outstanding Rs 12,000, (c) insurance premium paid in advance Rs 3,000.
- (a) Debit Depreciation Account Rs 9,000; Credit Machinery Account Rs 9,000.
- (b) The expense belongs to this year but is unpaid: Debit Salaries Account Rs 12,000; Credit Outstanding Salaries Account Rs 12,000.
- (c) Part of the premium belongs to next year: Debit Prepaid Insurance Account Rs 3,000; Credit Insurance Account Rs 3,000.
- Note the pattern: an outstanding item creates a liability account, a prepaid item creates an asset account.
Answer: (a) Depreciation debited Rs 9,000 against Machinery; (b) Salaries debited Rs 12,000 against Outstanding Salaries; (c) Prepaid Insurance debited Rs 3,000 against Insurance.
Where marks slip: Outstanding Salaries is a liability, so it is credited when created. Writing Credit Salaries instead of Credit Outstanding Salaries reverses the meaning and usually forfeits that whole part.
Try one yourself: Commission earned but not yet received Rs 2,500. (Answer: Debit Accrued Commission Account Rs 2,500; Credit Commission Account Rs 2,500)
Bought a second-hand packing machine for Rs 85,000 by cheque and paid Rs 5,000 in cash for its installation. Journalise.
- Installation cost is spent to make the asset usable, so it is capitalised into Machinery rather than treated as an expense.
- Machinery total = Rs 85,000 + Rs 5,000 = Rs 90,000.
- Entry: Debit Machinery Account Rs 90,000; Credit Bank Account Rs 85,000; Credit Cash Account Rs 5,000.
Answer: Debit Machinery Rs 90,000; Credit Bank Rs 85,000 and Cash Rs 5,000.
Where marks slip: Any cost up to the point the asset is ready for use is capital: carriage on the machine, installation, first-time fitting. Repairs after use begins are revenue. State this test in a working note.
Try one yourself: Bought furniture for Rs 30,000 and paid Rs 2,000 cartage to bring it to the shop, all in cash. What figure goes to the Furniture Account? (Answer: Rs 32,000)
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Solve my question →Quiz me on this topicQuestions students ask
Are these the actual TS Grewal Chapter 8 solutions?
No. TS Grewal's questions are copyrighted and cannot be republished, so every question here is original, written to match the entry types and difficulty of Chapter 8 in the 2025-26 edition. Solve the book's questions too; the method in these solutions applies to them unchanged.
Do narrations carry marks?
Yes, in practice. A journal entry without a narration is treated as incomplete under the CBSE format, and since school-set papers usually award about a mark per entry, a run of missing narrations adds up. One short line beginning with Being is enough.
How do I treat trade discount versus cash discount?
Trade discount is never recorded in the books: deduct it and journalise only the net amount, mentioning the discount in the narration. Cash discount is recorded, through Discount Allowed when you receive less from a debtor and Discount Received when you pay less to a creditor.
Is GST part of the journal chapter?
Basic entries with CGST and SGST appear inside journal practice, like question 2 above. The full treatment, including IGST and set-off, has its own chapter, Accounting for Goods and Services Tax, which is Chapter 12 in the 2025-26 edition.