Fill in the missing information in the following journal entry. | Date | Particulars | L.F | Debit ₹ | Credit ₹ | | --- | --- | --- | --- | --- | | | ________ A/c Dr. | | | | | | To ________ A/c | | | | (Goods purchased for cash ₹ 20,000)

> > [!TLDR] > Purchases A/c Dr. ₹20,000 / To Cash A/c ₹20,000 (goods purchased for cash). > > This fill-in-the-blanks question from the Tamil Nadu HSC Class-11 Accountancy syllabus tests the standard entry for a cash purchase of goods. Two accounts are affected: > - Goods are bought → recorded in the **Purchases A/c** (a nominal account for goods bought; *debit* as it is an expense/what comes in). > - Payment is made in cash → **Cash A/c** (real account; *credit what goes out*). > > **Completed journal entry** > > | Date | Particulars | L.F | Debit ₹ | Credit ₹ | > | --- | --- | --- | --- | --- | > | | Purchases A/c Dr. | | 20,000 | | > | | To Cash A/c | | | 20,000 | …

Fill in the missing information in the following j – Class 11 Accountancy

Question 13 of 31

Fill in the missing information in the following journal entry.

Date	Particulars	L.F	Debit ₹	Credit ₹
	________ A/c Dr.
	To ________ A/c

(Goods purchased for cash ₹ 20,000)

Tamil Nadu DgeTamil Nadu HSC First Year (DGE) Commerce Board 2022Subjective· 2mImportance★★★★★

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Purchases A/c Dr. ₹20,000 / To Cash A/c ₹20,000 (goods purchased for cash).

This fill-in-the-blanks question from the Tamil Nadu HSC Class-11 Accountancy syllabus tests the standard entry for a cash purchase of goods. Two accounts are affected:

Goods are bought → recorded in the Purchases A/c (a nominal account for goods bought; debit as it is an expense/what comes in).
Payment is made in cash → Cash A/c (real account; credit what goes out).

Completed journal entry

Date	Particulars	L.F	Debit ₹	Credit ₹
	Purchases A/c Dr.		20,000
	To Cash A/c			20,000

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Same / Similar Concept — real previous-year questions on the same or a closely similar concept, not this exact question.

CBSE 2026Set MARCH1 markMCQ
$Q. The amount brought into the business by the proprietor should be credited to$
(a) Cash account
(b) Drawings account
(c) Capital account
(d) Suspense account
›Reveal solutionSolution
Capital introduced by the proprietor is credited to the Capital account — option (c).

The entry

When the owner brings cash into the business:

Particulars L.F. Debit (₹) Credit (₹)
Cash A/c ... Dr XXX
To Capital A/c XXX

Why credit Capital?

By the business entity concept, the business is separate from its owner; whatever the owner supplies is owed back to him. This claim of the owner on the business is Capital — a liability of the business. …
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CBSE 2025Set MARCH1 markMCQ
$Q. The amount brought into the business by the Proprietor should be credited to :$
(a) Capital a/c
(b) Cash a/c
(c) Suspense a/c
(d) Drawings a/c
›Reveal solutionSolution
Money brought in by the proprietor is credited to the Capital account, so the correct answer is option (a).

By the business entity concept, the business is separate from its owner. When the proprietor brings money into the business:

The business receives cash, so Cash account is debited. …
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CBSE 2022Set MARCH1 markMCQ
$Q. In a Journal Entry, Paid salary by cheque of ₹ 3,000 is credited to :$
(a) bank A/c
(b) salary A/c
(c) drawing A/c
(d) cash A/c
›Reveal solutionSolution
Paid salary by cheque: Salary A/c is debited and Bank A/c is credited — option (a).

Applying the modern rules of debit and credit:

Salary A/c is an expense — expenses are debited when incurred, so Salary A/c Dr. ₹3,000.

Payment is by cheque, so the money leaves the bank, not the cash box. Bank A/c is an asset; an asset that decreases is credited, so To Bank A/c ₹3,000.

Journal entry:

| Particulars | L.F. | Debit (₹) | Credit (₹) |

|---|---|---|---| …
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Particulars	L.F.	Debit (₹)	Credit (₹)
Cash A/c ... Dr		XXX
To Capital A/c			XXX

←Previous questionQ3 — Journalise the following. (i) Borrowed Loan from Bank ₹ 10,000. (ii) R…→Next questionQ5 — Give the golden rules of double-entry accounting system.

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