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It explains key concepts such as journal, original entry book, journalising, advantages and limitations, narrative, ledger folio (L.F.), compound journal entries, opening entries, and the accounting treatment for drawings and wages related to installation. It also includes journal preparation problems using dated transactions and shows journal entries with debit-credit and L.F. headings for the given firms.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/very-short-questions-for-dk-goel-solutions-class-11-chapter-9-journal-entries-and-concepts/346293/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/very-short-questions-for-dk-goel-solutions-class-11-chapter-9-journal-entries-and-concepts/346293.png","ImageObject",300,407,{"name":92,"@type":93},"Mali","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-22",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is a journal (Book of Original Entry)?","Question",{"text":112,"@type":113},"A journal is the original entry book where events are recorded first in a linear order or sequence. 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It describes the action of recording each transaction in journal form.",{"name":119,"@type":110,"acceptedAnswer":120},"What is a compound journal entry?",{"text":121,"@type":113},"A compound journal entry records two or more purchases by the same individual on the same day through a single entry instead of separate entries for each transaction.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},346293,1790793933,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},2336475104362,"https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","# Books of Original Entry Journal DK Goel Class ll AccountancySolutions\n\nStudents can refer below for solutions for all questions given in your DK Goel AccountancyTextbook for Class ll in Chapter 9  \n# Very Short Questions for DK Goel Solutions Class l¹Chapter 9\n\nQuestion 1:What is a journal?  \nSolution 1:Journal is a main entry book or an original entry book in which the event is firstentered in a linear order or sequence.As all transactions are originally documented in it,thedocument is called the Book of Original Entry.  \nQuestion 2:Why is the journal called a book of original entry?  \nSolution 2:All the transactions are recorded firstly in the journal so it is called book of  \noriginal entry.  \nQuestion 3:What isjournalising?  \nSolution 3:The process by which the transaction is reported in the journal is calledjournalising.  \nQuestion 4:Give one advantage of journal.  \nSolution 4:The benefit of a report is the compilation of financial data in chronological order.  \nQuestion 5:Give one limitation of a journal.  \nSolution 5:The journal's only drawback is that it is difficult to document all the heavy andcumbersome transactions.  \nQuestion 6:What is a narrative?  \nSolution 6:Every transaction has a short summary after each entry is known as the narrative.  \nQuestion 7:What is ledger folio or L.F.?  \nSolution 7:Ledger Folio or L.F.It's the number of the page where the journal poses.In thedocument,the page number is registered.  \nQuestion 8:What is compound journal entry?  \nSolution 8:When,on the same day,two or more purchases belonging to one individualaccount take place.In this case,only one entry is passed,instead of logging different entries.This form of journalentry is known as the journal entry compound.  \nQuestion 9:What is opening entry?  \nSolution 9:The first entry in the Journal is moved to the preceding year's closing balancesledger.The opening entry is called it.The balance sheet prepared at the end of the yeardisplays each asset and liability's closing balances and forms the basis for this opening entry  \nQuestion 10:What entry is passed for withdrawing of goods by the proprietor for personaluse?  \nSolution 10:Below is the Journal of withdrawing of goods by the proprietor  \n\n|  | Drawings A/c   | Dr.   |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n|  | To Purchases A/c   |  |  |  |  |\n|  | (Being goods withdrawing by the owner)   |  |  |  |  |\n\nQuestion 11:Which account should be debited,if wages are paid for the installation of amachine?  \nSolution 1l:Machine account is debited if wages are paid for the installation of a machine.  \n## Practical Question for DKGoel Solutions Class 11 Chapter 9\n\nQuestion 1:Prepare a journal of Manohar Lal &sons from the following transactions:-  \n\n| 2018   |  | Amount   |\n| --- | --- | --- |\n| March 1   | Manohar Lal &Sons started a business with cash   | 60,000   |\n| March 2   | Purchased furniture for cash   | 10,000   |\n| March 4   | Purchased goods for cash   | 25,000   |\n| March 5   | Bought goods from Kamlesh   | 15,000   |\n| March 10   | Paid cash to Kamlesh   | 15,000   |\n| March 16   | Purchased goods from Sohan   | 6,000   |\n| March 18   | Purchased goods from Sohan for cash   | 8,000   |\n| March 20   | Paid rent for the office   | 1,000   |\n\nSolution 1:  \n\n| Journal Entries In the Books of Manohar Lal &sons for the month of……   |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Date   | Particular   |  | L.F.   | Amount  \u003Cbr>Dr.   | Amount  \u003Cbr>Cr.   |\n| March 1   | Cash Alc   | Dr.   |  | 60,000   |  |\n|  | To Capita Alc  \u003Cbr>(Business started with cash)   |  | -   |  | 60,000   |\n| March 2   | Furniture A/c   | Dr.   |  | 10,000   |  |\n|  | To Cash Ac  \u003Cbr>(Furniture bought with cash)   |  |  |  | 10,000   |\n| March 4   | Purchases A/c   | Dr.   |  | 25,000   |  |\n|  | To Cash Ac  \u003Cbr>(Bought goods with cash)   |  |  |  | 25,000   |\n| March 5   | Purchases A/c  \u003Cbr>To Kamlesh's A/c  \u003Cbr>(Bought goods from Kamlesh credited)   | Dr.   | ·   | 15,000   | 15,000   ","cbCaitu9xWuG8SFi","https://ap.wps.com/l/cbCaitu9xWuG8SFi","pdf",3661311,44,"English","# Very Short Questions for DK Goel Solutions Class 11 - Chapter 9\n## Journal concepts and terms\n## Practical journal-entry questions","[{\"question\":\"What is a journal (Book of Original Entry)?\",\"answer\":\"A journal is the original entry book where events are recorded first in a linear order or sequence. Since transactions are documented first here, it is called the Book of Original Entry.\"},{\"question\":\"What is journalising and how is it related to a journal?\",\"answer\":\"Journalising is the process of reporting a transaction in the journal. It describes the action of recording each transaction in journal form.\"},{\"question\":\"What is a compound journal entry?\",\"answer\":\"A compound journal entry records two or more purchases by the same individual on the same day through a single entry instead of separate entries for each transaction.\"}]","Very Short Questions for DK Goel Solutions Class 11 - Chapter 9 - Journal Entries and Concepts | PDF",1790060812,111]