CBSE
Ledger Posting and Balancing: Class 11 Practice in TS Grewal Chapter 9 Style
Ledger is Chapter 9 of the 2025-26 TS Grewal Class 11 book: posting journal entries into accounts and balancing them. Below are original posting and balancing questions with every account worked line by line, debit side and credit side, and each closing balance checked. Same topics and difficulty as the chapter, none of it copied.
Posting to the ledger is where the double entry system stops being theory. Chapter 9 of the 2025-26 TS Grewal edition takes journal entries and turns them into accounts, then balances them, and that is exactly what these questions practise: a cash account, a debtor, a creditor, a nominal account closed by transfer, and balances read for meaning. I wrote every question myself since the book's own questions are under copyright, and I balanced every account by hand before publishing. Set your answers out in proper T-account form on paper, even though the solutions here are written as lines of prose.
From journal to ledger: how posting works
The ledger is the journal re-sorted account by account. For every entry, the account that was debited receives a debit-side posting naming the other account, and the credited account receives the mirror image on its credit side. The convention is To on the debit side and By on the credit side; the words mean nothing by themselves, they are tradition, but examiners expect them. The posting line always names the other account in the transaction, never the account you are writing in. So when cash is received from Hari, the Cash Account shows To Hari's Account on its debit side, and Hari's Account shows By Cash Account on its credit side. Once you see posting as pure re-filing, the chapter becomes clerical rather than conceptual, and speed comes from doing rather than reading.
Balancing, and which accounts you balance
To balance an account, total both sides, find the difference, and write it on the lighter side as Balance c/d so the totals agree, then bring it down on the opposite side as Balance b/d to start the next period. Real and personal accounts, meaning assets, debtors, creditors and capital, are balanced this way, and their balances flow into the trial balance. Nominal accounts, the expenses and incomes, are not balanced at all: at period end they are closed by transfer to the Trading or Profit and Loss Account, as question 4 below shows. Reading a balance is a skill of its own: a debit balance on a personal account means that person owes the firm, a credit balance means the firm owes them, and cash can only ever balance on the debit side.
Where Chapter 9 sits and how it is tested
Ledger is Chapter 9 in the 2025-26 edition, directly after Journal; older editions and some solution sites call it Chapter 6, so go by the topic name. Exam questions come in three forms: post a given set of journal entries into one named account and balance it, prepare the personal account of a debtor or creditor from a list of dealings, or prepare an account and state what its balance means. That final meaning sentence is often a dedicated mark, so end written answers with it: Rohan owes the firm Rs 14,000, or the firm owes Meena Traders Rs 11,000. Every question below finishes with exactly that sentence for exactly that reason, and the variants change the figures so you have to rebuild the account rather than pattern-match.
Worked questions, step by step
Prepare the Cash Account from these transactions: business started with cash Rs 2,00,000; goods purchased for cash Rs 60,000; goods sold for cash Rs 75,000; rent paid Rs 5,000; Rs 20,000 received from Hari, a debtor.
- Cash is a real account: debit what comes in, credit what goes out.
- Debit side: To Capital Account Rs 2,00,000, To Sales Account Rs 75,000, To Hari's Account Rs 20,000. Debit total Rs 2,95,000.
- Credit side: By Purchases Account Rs 60,000, By Rent Account Rs 5,000. Credit total Rs 65,000.
- Balance = Rs 2,95,000 minus Rs 65,000 = Rs 2,30,000, written on the credit side as By Balance c/d and brought down on the debit side as To Balance b/d.
Answer: The Cash Account closes with a debit balance of Rs 2,30,000.
Where marks slip: Cash can never show a credit balance. If yours does, hunt for a posting on the wrong side before you do anything else; that is nearly always the fault.
Try one yourself: Same transactions plus wages paid Rs 12,000. New closing balance? (Answer: Rs 2,18,000 debit)
Prepare Rohan's Account in the books of the firm: goods sold to him on credit Rs 48,000; cash received from him Rs 30,000; discount allowed to him Rs 1,000; goods returned by him Rs 3,000. Balance the account.
- Rohan is a debtor, so the sale goes on the debit side: To Sales Account Rs 48,000.
- Credit side: By Cash Account Rs 30,000, By Discount Allowed Account Rs 1,000, By Sales Return Account Rs 3,000. Credit total Rs 34,000.
- Balance = Rs 48,000 minus Rs 34,000 = Rs 14,000, a debit balance: By Balance c/d Rs 14,000, brought down as To Balance b/d.
- Read the result: Rohan still owes the firm Rs 14,000.
Answer: Rohan's Account shows a debit balance of Rs 14,000, the amount he still owes the firm.
Where marks slip: When cash arrives together with a discount, post both on the credit side as separate lines. Netting them into a single figure loses the discount mark.
Try one yourself: Sold goods to Tara on credit Rs 36,000; received Rs 33,500 from her in full settlement. What discount was allowed? (Answer: Rs 2,500, and her account closes at nil)
Prepare the account of Meena Traders, a supplier: goods bought from them on credit Rs 55,000; paid them Rs 40,000; discount received from them Rs 1,500; goods returned to them Rs 2,500.
- Meena Traders is a creditor, so the purchase sits on the credit side: By Purchases Account Rs 55,000.
- Debit side: To Cash Account Rs 40,000, To Discount Received Account Rs 1,500, To Purchases Return Account Rs 2,500. Debit total Rs 44,000.
- Balance = Rs 55,000 minus Rs 44,000 = Rs 11,000, a credit balance: To Balance c/d Rs 11,000, brought down as By Balance b/d.
- Read the result: the firm still owes Meena Traders Rs 11,000.
Answer: Meena Traders' Account closes with a credit balance of Rs 11,000, which the firm still owes.
Where marks slip: A creditor's account is the mirror of a debtor's. Learn Rohan's account from question 2, swap every side, and you have this one; papers often set one of each to catch students who only drilled one direction.
Try one yourself: Bought goods from Vikram on credit Rs 28,000 and returned Rs 4,000. Balance owed to him? (Answer: Rs 24,000 credit balance)
Post these into the Purchases Account for July and close it: cash purchases Rs 30,000; credit purchases from Karan Rs 35,000 and from Divya Rs 25,000.
- Purchases is a nominal account and collects only goods bought for resale, whatever the mode of payment.
- Debit side: To Cash Account Rs 30,000, To Karan's Account Rs 35,000, To Divya's Account Rs 25,000. Total Rs 90,000.
- A nominal account is not balanced; at period end it is closed by transfer: By Trading Account Rs 90,000.
Answer: The Purchases Account totals Rs 90,000 on the debit side and is closed by transfer to the Trading Account.
Where marks slip: Balancing a nominal account instead of transferring it is a classic error. Only real and personal accounts carry balances forward to the next period.
Try one yourself: The Sales Account shows cash sales Rs 52,000 and credit sales Rs 41,000. What is transferred, and where? (Answer: Rs 93,000 to the Trading Account)
State whether each account normally shows a debit or a credit balance: cash, creditors, sales, machinery, rent paid, capital.
- Assets and expenses live on the debit side: cash, machinery and rent paid carry debit balances.
- Liabilities, incomes and capital live on the credit side: creditors, sales and capital carry credit balances.
- Sanity check for the trial balance: debit balances are things owned or costs suffered, credit balances are amounts owed or earned.
Answer: Debit balances: cash, machinery, rent paid. Credit balances: creditors, sales, capital.
Where marks slip: This feeds directly into the trial balance chapter, and examiners test it as one-mark items, so it is cheap revision with a high payoff. Answer with the side and the reason in a phrase.
Try one yourself: Bank overdraft and drawings: which side does each balance sit on? (Answer: overdraft is a credit balance, drawings a debit balance)
Journalise and post to the Furniture Account: bought furniture for cash Rs 20,000 on 1 August; bought more furniture on credit from Wood Mart for Rs 18,000 on 20 August. Balance the account on 31 August.
- Entries: Debit Furniture Account Rs 20,000, Credit Cash Account Rs 20,000; then Debit Furniture Account Rs 18,000, Credit Wood Mart's Account Rs 18,000.
- Posting: the Furniture Account debit side shows To Cash Account Rs 20,000 and To Wood Mart's Account Rs 18,000.
- There are no credit entries, so the balance is Rs 38,000: By Balance c/d Rs 38,000 on 31 August, brought down as To Balance b/d Rs 38,000 on 1 September.
Answer: The Furniture Account closes at a debit balance of Rs 38,000.
Where marks slip: The posting line names the other account in the entry, never the account you are writing in. A line reading To Furniture inside the Furniture Account is an instant giveaway of guesswork.
Try one yourself: Same account, but on 30 August furniture costing Rs 6,000 is returned to Wood Mart. Closing balance? (Answer: Rs 32,000 debit)
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Are these the actual TS Grewal Chapter 9 solutions?
No. The book is a copyrighted commercial text, so these are original questions written to cover the same posting and balancing skills at the same difficulty as Chapter 9 of the 2025-26 edition. Every account here was balanced by hand before publishing.
What do To and By actually mean?
Nothing by themselves; they are a labelling convention. Entries on the debit side start with To, entries on the credit side start with By. Examiners expect the convention, so use it, but do not look for meaning in the words.
Which accounts are balanced and which are transferred?
Real and personal accounts, assets, debtors, creditors and capital, are balanced with Balance c/d and carried forward. Nominal accounts, meaning expenses and incomes such as purchases, sales, rent and commission, are closed at period end by transfer to the Trading or Profit and Loss Account.
Can the Cash Account ever have a credit balance?
No. You cannot pay out more physical cash than you hold, so cash always balances on the debit side or at nil. A bank account can go credit through an overdraft, which is one reason cash and bank columns must be kept separate in your head.