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 Cash withdrawn from bank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 for 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(vi) Accounting voucher for cash withdrawn from bank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 for 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 for 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 for 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 for 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 for 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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