Class 11 Accountancy: 10 Important Journal Entries
10 Important Journal Entries for Class 11 Accountancy
Easy Explanation • Journal Format • Exam Revision • Bihar Board | CBSE
Agar aap Class 11 Accountancy padh rahe hain, to Journal Entries sabse important topics me se ek hai. Board Exams aur school tests me Journal Entries se questions frequently pooche jaate hain. Is article me hum 10 sabse important Journal Entries ko easy explanation ke saath samjhenge.
Journal Entry banate waqt Debit aur Credit ke Golden Rules ko hamesha yaad rakhein.
Golden Rules of Accounting
| Account Type | Rule |
|---|---|
| Personal Account | Debit the Receiver, Credit the Giver |
| Real Account | Debit What Comes In, Credit What Goes Out |
| Nominal Account | Debit All Expenses & Losses, Credit All Incomes & Gains |
1. Started Business with Cash
Business started with ₹1,00,000 cash.
Journal Entry
| Particulars | Debit | Credit |
|---|---|---|
| Cash A/c Dr. | 1,00,000 | - |
| To Capital A/c | - | 1,00,000 |
Explanation: Owner ne business me cash invest kiya.
2. Goods Purchased for Cash
Goods purchased for ₹20,000 cash.
| Particulars | Debit | Credit |
|---|---|---|
| Purchases A/c Dr. | 20,000 | - |
| To Cash A/c | - | 20,000 |
Explanation: Cash dekar goods kharide gaye.
3. Goods Purchased on Credit
Purchases A/c Dr.
To Ram A/c
Credit par goods purchase kiye.
4. Goods Sold for Cash
Cash A/c Dr.
To Sales A/c
Cash me goods sell kiye.
5. Goods Sold on Credit
Shyam A/c Dr.
To Sales A/c
Customer ko udhaar me goods beche.
6. Salary Paid
Salary A/c Dr.
To Cash A/c
Salary ek expense hai isliye Debit hogi.
7. Rent Paid
Rent A/c Dr.
To Cash A/c
Office rent cash me pay kiya.
8. Furniture Purchased
Furniture A/c Dr.
To Cash A/c
Furniture business ka asset hai.
9. Cash Deposited into Bank
Bank A/c Dr.
To Cash A/c
Cash bank me deposit kiya gaya.
10. Cash Withdrawn from Bank for Office Use
Cash A/c Dr.
To Bank A/c
Office use ke liye bank se cash nikala gaya.
📚 Exam Tip
Board Exams me Journal Entries se direct questions pooche jaate hain. Isliye har entry ke saath Debit aur Credit ka reason bhi samajhna bahut zaruri hai. Roz 10–15 minute Journal Entries ki practice karein.