(Question No. 30 is Compulsory) Write the narration with reference to the following journal entries. | Date | Particulars | L.F | Debit ₹ | Credit ₹ | | --- | --- | --- | --- | --- | | (i) | Bank A/c Dr | | 2,000 | | | | To Dividend A/c | | | 2,000 | | (ii) | Drawings A/c Dr | | 12,000 | | | | To Purchases A/c | | | 12,000 |

(Question No. 30 is Compulsory) Write the narratio – Class 11 Accountancy

Question 18 of 31

(Question No. 30 is Compulsory) Write the narration with reference to the following journal entries.

Date	Particulars	Debit ₹	Credit ₹
(i)	Bank A/c Dr	2,000
	To Dividend A/c		2,000
(ii)	Drawings A/c Dr	12,000
	To Purchases A/c		12,000

Tamil Nadu DgeTamil Nadu HSC First Year (DGE) Commerce Board 2023Subjective· 2mImportance★★★★★

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(i) Dividend received into bank; (ii) goods taken by the owner for personal use — the narrations explain each entry.

A narration is a short explanation, written within brackets immediately below a journal entry, stating the nature of the transaction. It usually begins with the word 'Being'. We read the accounts debited and credited to work out what the transaction was:

(i) Bank A/c is debited (bank balance increases) and Dividend A/c is credited (an income). This means dividend has been received and banked.

Narration: (Being dividend received and deposited into the bank)

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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

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