Ts Grewal Solutions Class 11 Accountancy Chapter 4 - Origin of Transactions Sources Documents and Preparation of Voucher

TS Grewal Solutions for Class 11 Accountancy Chapter 4- Origin of Transactions Sources Documents and Preparation of Voucher is a fundamental concept to be studied by the students. Here, we have provided in a simple and a step by step method, which is useful for the students to score well in the board exams.

Ts Grewal Solutions for Class 11 Accountancy Chapter 4

Class 11 TS Grewal Solutions Accountancy Chapter 4:-Download PDF Here

Board CBSE
Class Class 11
Subject Accountancy
Chapter Chapter 4
Chapter Name Accounting Equation
Number of questions solved 6
Category TS Grewal

Also Check: Class 11 Accountancy Syllabus

Ts Grewal Solutions for Class 11 Accountancy Chapter 4 – Origin of Transactions Sources Documents and Preparation of Voucher

Q.1 Following transactions took place in M/s Goodluck Computers. Prepare the Accounting Vouchers:

2019  
Jan. 1  Bought Computer Mouse (4 Nos.) vide Cash Memo No. 338* 6,000
Jan. 8   Wages paid for the month of December, 2018 10,000
Jan. 12  Purchased two Desktop Computers from M/s Computech for cash vide Cash Memo No. 170* 32,500
Jan. 25  Paid cash to Hari & Sons vide receipt No. 102 for repairs* 1,000
Jan. 28  Paid postage 200
Jan. 30  Cash withdrawn from bank 10,000

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.

The solution to this question is as follows:

(i) Accounting voucher for buying computer mouse

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers

(ii) Accounting voucher for wages paid for December

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -1

(iii) Accounting voucher for two computers paid in cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -2

(iv) Accounting voucher for cash paid to Hari

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -3

(v) Accounting voucher for paying postage

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -4

(vi) Accounting voucher for cash withdrawn from bank

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -5

Q.2 Prepare the Accounting Vouchers for the following transactions: ​

2019  
Jan. 1  Started business with cash 2,00,000
Jan. 1   Purchased furniture vide Cash Memo No. 210* 10,000
Jan. 5  Opened a Bank Account in Canara Bank 60,000
Jan. 10  Purchased garments on credit from M/s Madras Store vide Bill No. 291* 20,000
Jan. 12  Sold shirts to Ram Parkash on credit vide Bill No. 1* 5,000
Jan. 15  Sold shirts for cash vide Cash Memo No. 1* 7,000
Jan. 20  Withdrew from bank for office use by cheque No. 23301 20,000
Jan. 27  Withdrew for personal use by cheque No. 51003 5,000
     

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.

The solution to this question is as follows:

(i) Accounting voucher for Starting business with cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -6

(ii) Accounting voucher for purchasing furniture

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -7

(iii) Accounting voucher for opening bank account

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -8

(iv) Accounting voucher for purchasing garments on credit

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -9

(v) Accounting voucher for selling shirts to Ram Prakash on credit

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -10

(vi) Accounting voucher for selling shirts for cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -11

(vii) Accounting voucher for money withdrawn from bank for office use

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -12

(viii) Accounting voucher for money withdrawn by cheque for personal use

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -13

3. Prepare the Vouchers to be recorded in the books of M/s Computer Aids:

2019  
Jan. 1  Bought computer for resale for cash vide Cash Memo No. 512* 7,200
Jan. 8   Salary paid for the month of December, 2018 10,000
Jan. 10  Sold computer for cash vide Cash Memo No. 64* 12,000
Jan. 15  Withdraw cash from bank for office use vide cheque No. 13456 1,700
     

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.

The solution to this question is as follows:

(i) Accounting voucher for buying computer for resale

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -14

(ii) Accounting voucher for salary paid for December

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -15

(iii) Accounting voucher for computer sold in cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -16

(iv) Accounting voucher for withdrawing cash from bank for office use

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -17

4. Prepare the Vouchers to be recorded in the books of M/s Elegant Furnitures, New Delhi:

2019  
Jan. 1  Bought furniture from Modern Furniture for cash vide Cash Memo No. 241* 7,500
Jan. 8   Paid cash to Mani & Sons for purchase of 2 machines vide Cash Memo No. 1230* 5,000
Jan. 20  Paid for conveyance 150
Jan. 27  Sold old typewriter for cash vide cash receipt No. 314* 500
     

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.

The solution to this question is as follows:

(i) Accounting voucher for furniture bought by cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -18

(ii) Accounting voucher for money paid in cash to Mani and sons for purchase of machines

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers-19

(iii) Accounting voucher for conveyance

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -20

(iv) Accounting voucher for selling old type writer in cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -21

Q.5 Prepare the Vouchers:

2019  
Jan. 5  Received cash from Wahi & Co. on account vide cash receipt No. 551 10,000
Jan. 10  Commission received vide cash receipt No. 520* 10,000
Jan. 15  Sold leather purses for cash vide Cash Memo Nos. 307-310* 6,000
Jan. 24  Sold two old machines vide Cash Memo No. 1560* 3,000
     

Transactions marked with * are subject to levy of CGST and SGST @ 6% each.

The solution to this question is as follows:

(i) Accounting voucher for cash received from Wahi & Co.

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -22

(ii) Accounting voucher for commission received

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -23

(iii) Accounting voucher for selling leather purses for cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -24

(iv) Accounting voucher for selling 2 old machines in cash

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -25

Q6. Prepare the Transfer Vouchers in the books of Mangla Agencies, Faridabad, Haryana from the Source Vouchers:

2019  
Jan.7 Purchased goods from M/s Eufora, New Delhi vide Bill No. 912, paid IGST @ 12% 4,700
Jan. 11  Sold goods to M/s Yardley, Faridabad, Haryana vide Bill No.
31596, charged CGST and SGST @ 6% each
5,000
Jan. 31 Depreciation charged on building @ 10% on ₹ 2,00,000 20,000
     

The solution to this question is as follows:

(i) Accounting voucher for purchasing goods from M/s Eufora

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -26

(ii) Accounting voucher for selling goods to M/s Yardley

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -27

(iii) Accounting voucher for depreciation charged on building

TS Grewal Solutions for Class 11 Accountancy Chapter 4 - Origin of Transactions- Source Documents and Preparation of Vouchers -28

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