150+ Journal Entries with Examples – Complete List for Class 11, 12 & B.Com

Introduction

Journal Entry accounting ka foundation hai. Har transaction ko pehle Journal mein record kiya jata hai, uske baad Ledger, Trial Balance aur Final Accounts banate hain.

Is article mein aapko 150+ important Journal Entries milengi jo Class 11, 12, B.Com, CA Foundation, CS, CMA aur practical accounting mein kaam aati hain.

Entries ko categories mein baanta gaya hai taaki aap easily dhoondh sako aur practice kar sako.

 

150+ Journal Entries with Examples – Complete Practical List for Class 11, 12 & B.Com Students

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1. Capital & Drawings Related Entries

1. Business shuru kiya cash se Cash A/c Dr. To Capital A/c
2. Capital bank ke through laye Bank A/c Dr. To Capital A/c
3. Goods capital ke roop mein laye Purchases / Stock A/c Dr. To Capital A/c
4. Cash drawings Drawings A/c Dr. To Cash A/c
5. Goods drawings Drawings A/c Dr. To Purchases / Stock A/c
6. Personal expense business se pay kiya Drawings A/c Dr. To Cash/Bank A/c

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2. Cash & Bank Related Entries

7. Cash bank mein deposit Bank A/c Dr. To Cash A/c
8. Bank se cash nikala Cash A/c Dr. To Bank A/c
9. Cheque received from customer Bank / Cheque in Hand A/c Dr. To Debtor A/c
10. Cheque deposited in bank Bank A/c Dr. To Cheque in Hand A/c
11. Cheque dishonoured Debtor A/c Dr. To Bank A/c
12. Bank charges Bank Charges A/c Dr. To Bank A/c
13. Interest credited by bank Bank A/c Dr. To Interest Received A/c
14. Interest charged by bank Interest Paid A/c Dr. To Bank A/c

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3. Purchase Related Entries

15. Cash purchase Purchases A/c Dr. To Cash A/c
16. Credit purchase Purchases A/c Dr. To Creditor A/c
17. Purchase return (cash) Cash A/c Dr. To Purchase Return A/c
18. Purchase return (credit) Creditor A/c Dr. To Purchase Return A/c
19. Purchase with GST (CGST + SGST) Purchases A/c Dr. Input CGST A/c Dr. Input SGST A/c Dr. To Creditor / Cash A/c
20. Purchase with IGST Purchases A/c Dr. Input IGST A/c Dr. To Creditor A/c
21. Carriage inward on purchase Carriage Inward A/c Dr. To Cash/Bank A/c

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4. Sales Related Entries

22. Cash sales Cash A/c Dr. To Sales A/c
23. Credit sales Debtor A/c Dr. To Sales A/c
24. Sales return (cash) Sales Return A/c Dr. To Cash A/c
25. Sales return (credit) Sales Return A/c Dr. To Debtor A/c
26. Sales with CGST + SGST Debtor / Cash A/c Dr. To Sales A/c To Output CGST A/c To Output SGST A/c
27. Sales with IGST Debtor A/c Dr. To Sales A/c To Output IGST A/c
28. Carriage outward Carriage Outward A/c Dr. To Cash/Bank A/c

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5. Expense Related Entries

29. Rent paid Rent A/c Dr. To Cash/Bank A/c
30. Salary paid Salary A/c Dr. To Cash/Bank A/c
31. Salary outstanding Salary A/c Dr. To Outstanding Salary A/c
32. Wages paid Wages A/c Dr. To Cash A/c
33. Electricity bill paid Electricity Expenses A/c Dr. To Cash/Bank A/c
34. Telephone expenses Telephone Expenses A/c Dr. To Cash/Bank A/c
35. Advertisement expenses Advertisement A/c Dr. To Cash/Bank A/c
36. Insurance premium paid Insurance Premium A/c Dr. To Bank A/c
37. Depreciation charged Depreciation A/c Dr. To Asset A/c (or To Provision for Depreciation A/c)
38. Bad debts Bad Debts A/c Dr. To Debtor A/c
39. Provision for doubtful debts Profit & Loss A/c Dr. To Provision for Doubtful Debts A/c
40. Discount allowed Discount Allowed A/c Dr. To Debtor A/c

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6. Income Related Entries

41. Interest received Cash/Bank A/c Dr. To Interest Received A/c
42. Commission received Cash/Bank A/c Dr. To Commission Received A/c
43. Rent received Cash/Bank A/c Dr. To Rent Received A/c
44. Discount received Creditor A/c Dr. To Discount Received A/c
45. Accrued income Accrued Income A/c Dr. To Income A/c

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7. Asset Related Entries

46. Machinery purchased (cash) Machinery A/c Dr. To Cash/Bank A/c
47. Furniture purchased on credit Furniture A/c Dr. To Creditor A/c
48. Building purchased Building A/c Dr. To Bank A/c
49. Computer purchased with GST Computer A/c Dr. Input CGST/SGST/IGST A/c Dr. To Bank/Creditor A/c
50. Asset sold (profit) Bank/Cash A/c Dr. To Asset A/c To Profit on Sale of Asset A/c
51. Asset sold (loss) Bank/Cash A/c Dr. Loss on Sale of Asset A/c Dr. To Asset A/c

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8. Liability Related Entries

52. Loan taken from bank Bank A/c Dr. To Bank Loan A/c
53. Loan repaid Bank Loan A/c Dr. To Bank A/c
54. Interest on loan paid Interest on Loan A/c Dr. To Bank A/c
55. Creditor ko payment Creditor A/c Dr. To Cash/Bank A/c
56. Bills Payable accepted Creditor A/c Dr. To Bills Payable A/c
57. Bills Payable paid Bills Payable A/c Dr. To Bank A/c

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9. Salary with TDS & PF Entries

58. Salary booking with TDS & PF Salary A/c Dr. Employer PF Contribution A/c Dr. To Employee PF Payable A/c To TDS Payable A/c To Salary Payable A/c To Employer PF Payable A/c
59. Net salary paid Salary Payable A/c Dr. To Bank A/c
60. TDS deposited TDS Payable A/c Dr. To Bank A/c
61. PF deposited Employee PF Payable A/c Dr. Employer PF Payable A/c Dr. To Bank A/c

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10. GST Related Important Entries

62. Output GST collected (Already shown in sales entries)
63. Input GST paid (Already shown in purchase entries)
64. GST payment to government Output CGST A/c Dr. Output SGST A/c Dr. Output IGST A/c Dr. To Input CGST A/c To Input SGST A/c To Input IGST A/c To Electronic Cash Ledger / Bank A/c
65. RCM (Reverse Charge) liability Expense / Purchase A/c Dr. Input CGST/SGST/IGST A/c Dr. To RCM Payable A/c

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11. Adjustment Entries (Final Accounts)

66. Outstanding expense Expense A/c Dr. To Outstanding Expense A/c
67. Prepaid expense Prepaid Expense A/c Dr. To Expense A/c
68. Accrued income Accrued Income A/c Dr. To Income A/c
69. Unearned income Income A/c Dr. To Unearned Income A/c
70. Depreciation Depreciation A/c Dr. To Asset / Provision for Depreciation A/c
71. Closing stock Closing Stock A/c Dr. To Trading / Purchases A/c
72. Interest on capital Interest on Capital A/c Dr. To Capital A/c
73. Interest on drawings Capital / Drawings A/c Dr. To Interest on Drawings A/c

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12. Rectification of Errors Entries

74. Purchase account excess debited Suspense / Creditor A/c Dr. To Purchases A/c
75. Sales account undercast Suspense A/c Dr. To Sales A/c
76. Expense debited to asset Expense A/c Dr. To Asset A/c
77. Complete omission of transaction (Correct entry pass karein)

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13. Bills of Exchange Entries

78. Bill drawn on debtor Bills Receivable A/c Dr. To Debtor A/c
79. Bill discounted with bank Bank A/c Dr. Discount A/c Dr. To Bills Receivable A/c
80. Bill dishonoured Debtor A/c Dr. To Bank / Bills Receivable A/c
81. Bill accepted (Bills Payable) Creditor A/c Dr. To Bills Payable A/c

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14. Partnership Related Entries

82. Partner bring capital Cash/Bank/Asset A/c Dr. To Partner’s Capital A/c
83. Profit distribution Profit & Loss Appropriation A/c Dr. To Partner’s Capital A/c
84. Interest on capital Interest on Capital A/c Dr. To Partner’s Capital A/c
85. Salary to partner Partner’s Salary A/c Dr. To Partner’s Capital A/c
86. Drawings by partner Partner’s Drawings / Capital A/c Dr. To Cash/Bank A/c

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15. Company Related Basic Entries

87. Shares issued at par Bank A/c Dr. To Share Capital A/c
88. Shares issued at premium Bank A/c Dr. To Share Capital A/c To Securities Premium A/c
89. Debentures issued Bank A/c Dr. To Debentures A/c
90. Dividend paid Dividend Payable A/c Dr. To Bank A/c

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16. More Practical Entries (91–100)

91. Bad debts recovered Cash/Bank A/c Dr. To Bad Debts Recovered A/c
92. Loss by fire Loss by Fire A/c Dr. To Purchases / Stock / Asset A/c
93. Insurance claim received Bank A/c Dr. To Insurance Claim / Loss by Fire A/c
94. Charity / Donation given Donation A/c Dr. To Cash/Bank A/c
95. Stationery purchased Stationery A/c Dr. To Cash/Bank A/c
96. Printing & stationery Printing & Stationery A/c Dr. To Cash/Bank A/c
97. Legal expenses Legal Expenses A/c Dr. To Cash/Bank A/c
98. Audit fees Audit Fees A/c Dr. To Cash/Bank / Outstanding A/c
99. Travelling expenses Travelling Expenses A/c Dr. To Cash/Bank A/c
100. Staff welfare expenses Staff Welfare A/c Dr. To Cash/Bank A/c

101. Prepaid Rent adjust kiya

Prepaid Rent A/c Dr. To Rent A/c

102. Outstanding Salary book kiya Salary A/c Dr. To Outstanding Salary A/c

103. Accrued Interest Income Accrued Interest A/c Dr. To Interest Received A/c

104. Unearned Commission adjust kiya Commission Received A/c Dr. To Unearned Commission A/c

105. Depreciation on Machinery Depreciation A/c Dr. To Machinery A/c

106. Depreciation (Provision method) Depreciation A/c Dr. To Provision for Depreciation A/c

107. Closing Stock record kiya Closing Stock A/c Dr. To Trading A/c (ya Purchases A/c)

108. Interest on Capital allowed Interest on Capital A/c Dr. To Capital A/c

109. Interest on Drawings charged Capital / Drawings A/c Dr. To Interest on Drawings A/c

110. Bad Debts recover hue Cash/Bank A/c Dr. To Bad Debts Recovered A/c

111. Goods free sample ke roop mein diye Advertisement / Free Sample A/c Dr. To Purchases / Stock A/c

112. Goods charity mein diye Charity / Donation A/c Dr. To Purchases / Stock A/c

113. Loss by fire (stock) Loss by Fire A/c Dr. To Purchases / Stock A/c

114. Insurance claim admitted Insurance Claim A/c Dr. To Loss by Fire A/c

115. Insurance claim received Bank A/c Dr. To Insurance Claim A/c

116. Stationery purchased Stationery A/c Dr. To Cash/Bank A/c

117. Printing & Stationery used Printing & Stationery A/c Dr. To Stationery A/c

118. Legal charges paid Legal Expenses A/c Dr. To Cash/Bank A/c

119. Audit fees due Audit Fees A/c Dr. To Outstanding Audit Fees A/c

120. Travelling expenses paid Travelling Expenses A/c Dr. To Cash/Bank A/c

121. Staff welfare expenses Staff Welfare A/c Dr. To Cash/Bank A/c

122. Advance to supplier given Advance to Supplier A/c Dr. To Bank A/c

123. Advance from customer received Bank A/c Dr. To Advance from Customer A/c

124. Advance adjusted against purchase Supplier / Creditor A/c Dr. To Advance to Supplier A/c

125. Advance adjusted against sales Advance from Customer A/c Dr. To Debtor / Sales A/c

126. Bills Receivable received Bills Receivable A/c Dr. To Debtor A/c

127. Bills Receivable discounted Bank A/c Dr. Discount A/c Dr. To Bills Receivable A/c

128. Bills Receivable dishonoured Debtor A/c Dr. To Bank / Bills Receivable A/c

129. Bills Payable accepted Creditor A/c Dr. To Bills Payable A/c

130. Bills Payable paid Bills Payable A/c Dr. To Bank A/c

131. Partner ne capital cash se layaya Cash A/c Dr. To Partner’s Capital A/c

132. Partner ne capital goods se layaya Stock / Purchases A/c Dr. To Partner’s Capital A/c

133. Interest on Partner’s Capital Interest on Capital A/c Dr. To Partner’s Capital A/c

134. Partner ko salary di Partner’s Salary A/c Dr. To Partner’s Capital / Bank A/c

135. Profit distribute kiya Profit & Loss Appropriation A/c Dr. To Partner’s Capital A/c (A) To Partner’s Capital A/c (B)

136. Partner ne drawings liye Partner’s Drawings A/c Dr. To Cash/Bank A/c

137. Shares at par issue kiye Bank A/c Dr. To Share Capital A/c

138. Shares at premium issue kiye Bank A/c Dr. To Share Capital A/c To Securities Premium A/c

139. Debentures issue kiye Bank A/c Dr. To Debentures A/c

140. Debenture interest paid Debenture Interest A/c Dr. To Bank A/c

141. Dividend declared Profit & Loss A/c / Surplus A/c Dr. To Dividend Payable A/c

142. Dividend paid Dividend Payable A/c Dr. To Bank A/c

143. Provision for Doubtful Debts created Profit & Loss A/c Dr. To Provision for Doubtful Debts A/c

144. Provision for Discount on Debtors Profit & Loss A/c Dr. To Provision for Discount on Debtors A/c

145. Old provision written back Provision for Doubtful Debts A/c Dr. To Profit & Loss A/c

146. Goods sent on consignment Consignment A/c Dr. To Goods Sent on Consignment A/c

147. Joint Venture contribution Joint Venture A/c Dr. To Cash/Bank / Goods A/c

148. Bad debts written off against provision Provision for Doubtful Debts A/c Dr. To Debtor A/c

149. Manager commission due Manager Commission A/c Dr. To Outstanding Commission A/c

150. Transfer to General Reserve Profit & Loss Appropriation A/c Dr. To General Reserve A/c

151. Income tax paid Income Tax A/c Dr. To Bank A/c

152. Advance tax paid Advance Tax A/c Dr. To Bank A/c

153. TDS receivable claimed TDS Receivable A/c Dr. To Income / Party A/c

154. Closing entry – Expenses transfer Profit & Loss A/c Dr. To All Expense Accounts

155. Closing entry – Incomes transfer All Income Accounts Dr. To Profit & Loss A/c

• Goods distributed as free sample
• Goods given as charity
• Commission paid in advance
• Income received in advance
• Provision for discount on debtors
• Transfer entries
• Closing entries (Trading & P&L related)

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How to Practice These Entries

1. Har category se 5-10 entries roz likho.
2. Amount change karke practice karo.
3. GST wale entries pe specially dhyan do.
4. Salary + TDS + PF wali entries bar-bar practice karo.
5. Rectification entries solve karo.

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Conclusion

Yeh 150+ Journal Entries aapko accounting ki strong foundation deti hain. Agar aap in entries ko samajh kar practice karte ho to Journal, Ledger, Trial Balance aur Final Accounts banana aasan ho jaata hai.

Regular practice se aap kisi bhi practical question ko confidently solve kar paoge.

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Practical Insight: Yeh explanation real accounting experience par based hai aur common mistakes ko dhyan me rakhkar simplify kiya gaya hai.