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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book

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T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book Page/Excercise 10.40

Solution PQ 1

Cash Book 

Dr. 

Cr. 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

2018

 

 

 

2018

 

 

 

Jan 01

Capital A/c

 

2,00,000

Jan 02

Furniture A/c

 

50,000

Jan 07

Sales A/c

 

28,000

Jan 03

Purchases A/c

 

30,000

Jan 15

Sales A/c

 

10,000

Jan 05

Freight A/c

 

500

 

 

 

 

Jan 10

Ramesh A/c

 

20,000

 

 

 

 

Jan 20

Wages A/c

 

10,000

 

 

 

 

Jan 31

Balance c/d

 

1,27,500

 

 

 

2,38,000

 

 

 

2,38,000

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 2

Cash Book 

Dr. 

Cr. 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

2018

 

 

 

2018

 

 

 

Apr 01

Capital A/c

 

80,000

Apr 03

Purchases A/c

 

50,000

Apr 05

Sales A/c

 

40,000

Apr 09

Bank A/c

 

30,000

Apr 06

Mr. Manohar

 

3,600

Apr 13

Harikrishan A/c

 

2,150

Apr 21

Mr. Kailash Chand

 

6,800

Apr 17

Stationery A/c

 

200

 

 

 

 

Apr 18

Office Furniture A/c

 

3,000

 

 

 

 

Apr 22

Advertising A/c

 

1,008

 

 

 

 

Apr 25

Postage Stamps A/c

 

80

 

 

 

 

Apr 28

Rent A/c

 

1,120

 

 

 

 

Apr 30

Electricity Charges A/c

 

150

 

 

 

 

Apr 30

Balance c/d

 

42,692

 

 

 

1,30,400

 

 

 

1,30,400

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 3

Cash Book 

Dr. 

Cr. 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

2018

 

 

 

2018

 

 

 

Apr 01

Capital A/c

 

60,000

Apr 06

Purchases A/c

 

20,000

Apr 19

Sales A/c

 

23,750

Apr 06

Input CGST A/c

 

1,200

Apr 19

Output CGST A/c

 

1,425

Apr 06

Input SGST A/c

 

1,200

Apr 19

Output SGST A/c

 

1,425

Apr 08

Machinery A/c

 

4,000

 

 

 

 

Apr 12

Repairs A/c

 

1,900

 

 

 

 

Apr 12

Input CGST A/c

 

114

 

 

 

 

Apr 12

Input SGST A/c

 

114

 

 

 

 

Apr 15

Wages A/c

 

15,000

 

 

 

 

Apr 15

Postage A/c

 

150

 

 

 

 

Apr 15

Stationery A/c

 

2,700

 

 

 

 

Apr 15

Input CGST A/c

 

162

 

 

 

 

Apr 15

Input SGST A/c

 

162

 

 

 

 

Apr 24

Drawings A/c

 

350

 

 

 

 

Apr 26

Drawings A/c

 

1,800

 

 

 

 

Apr 30

Rent A/c

 

2,000

 

 

 

 

Apr 30

Input CGST A/c

 

120

 

 

 

 

Apr 30

Input SGST A/c

 

120

 

 

 

 

Apr 30

Balance c/d

 

35,508

 

 

 

86,600

 

 

 

86,600

 

 

 

 

 

 

 

 

 

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book Page/Excercise 10.41

Solution PQ 4

 

 

Cash Book 

Dr. 

Cr. 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

2018

 

 

 

2018

 

 

 

Mar 01

Capital A/c

 

65,000

Mar 03

Purchases A/c

 

6,850

Mar 09

Sales A/c

 

30,000

Mar 03

Input CGST A/c

 

411

Mar 09

Output CGST A/c

 

1,800

Mar 03

Input SGST A/c

 

411

Mar 09

Output SGST A/c

 

1,800

Mar 04

Mr Mohan A/c

 

950

Mar 15

Sales A/c

 

25,000

Mar 06

Bank A/c

 

40,000

Mar 15

Output CGST A/c

 

1,500

Mar 06

Office Furniture A/c

 

4,650

Mar 15

Output SGST A/c

 

1,500

Mar 06

Input CGST A/c

 

279

Mar 19

Mr. Trilok Chand

 

4,850

Mar 06

Input SGST A/c

 

279

 

 

 

 

Mar 12

Wages A/c

 

1,200

 

 

 

 

Mar 13

Stationery A/c

 

400

 

 

 

 

Mar 13

Input CGST A/c

 

24

 

 

 

 

Mar 13

Input SGST A/c

 

24

 

 

 

 

Mar 17

Miscellaneous Expenses A/c

 

450

 

 

 

 

Mar 22

Purchases A/c

 

2,500

 

 

 

 

Mar 22

Input CGST A/c

 

150

 

 

 

 

Mar 22

Input SGST A/c

 

150

 

 

 

 

Mar 22

Salary A/c

 

4,000

 

 

 

 

Mar 25

Rent A/c

 

900

 

 

 

 

Mar 25

Input CGST A/c

 

54

 

 

 

 

Mar 25

Input SGST A/c

 

54

 

 

 

 

Mar 28

Electricity A/c

 

350

 

 

 

 

Mar 29

Advertising A/c

 

400

 

 

 

 

Mar 29

Input CGST A/c

 

24

 

 

 

 

Mar 29

Input SGST A/c

 

24

 

 

 

 

Mar 31

Bank A/c

 

25,000

 

 

 

 

Mar 31

Balance c/d

 

41,916

 

 

 

1,31,450

 

 

 

1,31,450

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 5

 

 

Cash Book 

Dr. 

Cr. 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

2018

 

 

 

2018

 

 

 

Apr 01

Balance b/d

 

6,400

Apr 04

Bank A/c

 

80,000

Apr 03

Anupama A/c

 

1,00,000

Apr 06

Wages A/c

 

30,000

Apr 05

Commission A/c

 

6,000

Apr 11

Drawings A/c

 

10,000

Apr 05

Output CGST A/c

 

360

Apr 12

Furniture A/c

 

4,000

Apr 05

Output SGST A/c

 

360

Apr 12

Input CGST A/c

 

240

Apr 07

Bank A/c

 

30,000

Apr 12

Input SGST A/c

 

240

Apr 09

Sales A/c

 

10,000

Apr 13

Rama A/c

 

1,200

Apr 09

Output CGST A/c

 

600

Apr 14

Office Fan A/c

 

1,500

Apr 09

Output SGST A/c

 

600

Apr 14

Input CGST A/c

 

90

Apr 20

Interest A/c

 

500

Apr 14

Input SGST A/c

 

90

 

 

 

 

Apr 15

Drawings A/c

 

800

 

 

 

 

Apr 16

Stationery A/c

 

1,000

 

 

 

 

Apr 16

Input CGST A/c

 

60

 

 

 

 

Apr 16

Input SGST A/c

 

60

 

 

 

 

Apr 17

Office Expenses A/c

 

500

 

 

 

 

Apr 18

Raman A/c

 

900

 

 

 

 

Apr 19

Electricity Charges A/c

 

100

 

 

 

 

Apr 30

Bank A/c

 

22,040

 

 

 

 

Apr 30

Balance c/d

 

2,000

 

 

 

1,54,820

 

 

 

1,54,820

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 6

 

 

 

Cash Book 

 

Dr.

Cr.

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Bank

(Rs.)

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Bank

(Rs.)

2018

 

 

 

 

2018

 

 

 

 

Mar 01

Balance b/d

 

12,750

72,400

Mar 07

Salary A/c

 

 

25,600

Mar 04

Asha A/c

 

1,200

3,200

Mar 09

Cash A/c

C

 

21,900

Mar 09

Bank A/c

C

21,900

 

Mar 16

Furniture A/c

 

16,500

 

Mar 12

Bank Interest

 

 

1,200

Mar 21

Mohan and Co.

 

 

10,900

Mar 29

Sales A/c

 

14,800

 

Mar 24

Drawings A/c

 

11,600

 

Mar 31

Cash A/c

C

 

21,200

Mar 31

Bank A/c

C

21,200

 

 

 

 

 

 

 

Balance c/d

 

1,350

39,600

 

 

 

50,650

98,000

 

 

 

50,650

98,000

 

 

 

 

 

 

 

 

 

 

 

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book Page/Excercise 10.42

Solution PQ 7

 

Cash Book

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

(Rs.)

Bank

(Rs.)

Date

Particulars

L.F.

Cash

(Rs.)

Bank

(Rs.)

2018

 

 

 

 

2018

 

 

 

 

June 01

To Balance b/d

 

800

 

June 01

By Balance b/d (Overdraft)

 

 

5,700

June 09

To Cheque-in-Hand A/c

 

 

3,250

June 20

By Bharati A/c

 

 

3,250

June 15

To Panna Lal A/c

 

1,200

 

June 28

By kamal A/c

 

1,200

 

June 30

To Balance c/d (Overdraft)

 

 

5,850

June 30

By Income Tax A/c

 

 

150

 

 

 

 

 

June 30

By Balance c/d

 

800

 

 

 

 

2,000

9,100

 

 

 

2,000

9,100

 

 

Working Note:

 

1. Journal Entry for cheque received from Bharati: 

June 07

Cheque-in-Hand A/c

Dr.

 

3,250

 

 

 To Bharati A/c

 

 

 

3,250

 

(Being Received cheque from Bharati not yet deposited)

 

 

 

 

 

2. Journal Entry for cheque received from Panna Lal:

 

June 15

Cheque-in-Hand A/c

Dr.

 

1,200

 

 

 To Panna Lal A/c

 

 

 

1,200

 

(Being received cheque from Panna Lal)

 

 

 

 

 

3. Journal Entry for cheque endorsed to Kamal:

 

June 28

Kamal A/c

Dr.

 

1,200

 

 

 To Cheque-in-Hand A/c

 

 

 

1,200

 

(Being cheque received from Hari endorsed in favour of Mukesh)

 

 

 

 

 

 

 

Solution PQ 8

 

Cash Book

Dr.

 

 

 

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Cash

Rs. 

Bank

Rs. 

Date

Particulars

L.F.

Cash

Rs. 

Bank

Rs. 

2018

 

 

 

 

2016

 

 

 

 

Jun 01

To Balance b/d

 

5,000

17,500

Jun 07

By S. Bose A/c

 

 

12,500

Jun 05

To Investment A/c

 

5,000

 

Jun 09

By Wages A/c

 

3,000

 

Jun 06

To Cash A/c

C

 

50,000

Jun 21

By Cash A/c

C

 

5,000

Jun 20

To A. Mukherji A/c

 

 

6,000

Jun 29

By Office Salaries A/c

 

4,000

 

Jun 21

To Bank A/c

C

5,000

 

Jun 30

By Rent A/c

 

 

1,000

Jun 30

To Sales A/c

 

 

8,000

Jun 30

By Input CGST A/c

 

 

60

Jun 30

To Output CGST A/c

 

 

480

Jun 30

By Input SGST A/c

 

 

60

Jun 30

To Output SGST A/c

 

 

480

Jun 30

By Bank A/c

C

7,500

 

Jun 30

To Cash A/c

C

 

7,500

Jun 30

By Balance c/d

 

500

71,340

 

 

 

 

 

 

 

 

 

 

 

 

 

15,000

89,960

 

 

 

15,000

89,960

 

Working Note:

 

1. Journal Entry for discount received: 

June 07

S. Bose A/c

Dr.

 

200

 

 

 To Discount Received A/c

 

 

 

200

 

(Being discount received)

 

 

 

 

 

Solution PQ 9

 

 

Cash Book 

 

Dr.

Cr.

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Bank

(Rs.)

Date 

Particulars 

L.F. 

Cash 

(Rs.) 

Bank

(Rs.)

2018

 

 

 

 

2018

 

 

 

 

Mar 01

Balance b/d

 

15,000

5,000

Mar 03

Purchases A/c

 

5,780

 

Mar 05

Cash A/c

C

 

5,000

Mar 03

Input CGST A/c

 

360

 

Mar 07

Sales A/c

 

10,000

 

Mar 03

Input SGST A/c

 

360

 

Mar 07

Output CGST A/c

 

600

 

Mar 05

Bank A/c

C

5,000

 

Mar 07

Output SGST A/c

 

600

 

Mar 10

Cash A/c

C

 

2,000

Mar 10

Bank A/c

C

2,000

 

Mar 22

Chandra A/c

 

 

2,500

Mar 15

Bills Receivable A/c

 

 

19,250

Mar 25

Drawings A/c

 

 

1,000

Mar 20

Cheques in Hand A/c

 

 

5,000

Mar 31

Balance c/d

 

16,700

33,750

Mar 31

Ashok Mitra A/c

 

 

5,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28,200

39,250

 

 

 

28,200

39,250

 

 

 

 

 

 

 

 

 

 

 

 

 

T. S. Grewal Solution for Class 11 Commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book Page/Excercise 10.43

Solution PQ 10

 

 

Cash Book 

 

Dr.

Cr.

Date 

Particulars 

L.F. 

Cash 

(Rs) 

Bank

(Rs)

Date 

Particulars 

L.F. 

Cash 

(Rs) 

Bank

(Rs)

2018

 

 

 

 

2018

 

 

 

 

Oct 01

Balance b/d

 

25,000

75,000

Oct 01

Purchases A/c

 

 

15,000

Oct 18

Ramesh A/c

 

2,500

 

Oct 01

Input IGST A/c

 

 

1,800

Oct 20

Manohar A/c

 

7,500

 

Oct 08

Purchases A/c

 

5,000

 

Oct 23

Bank A/c

C

4,000

 

Oct 08

Input CGST A/c

 

300

 

Oct 27

Sales A/c

 

11,000

 

Oct 08

Input SGST A/c

 

300

 

Oct 27

Output CGST A/c

 

660

 

Oct 10

Bills Payable A/c

 

 

5,000

Oct 27

Output SGST A/c

 

660

 

Oct 14

Petty Expenses A/c

 

150

 

Oct 28

Sales A/c

 

 

9,000

Oct 23

Cash A/c

 

 

4,000

Oct 28

Output CGST A/c

 

 

540

Oct 24

Ghanshyamdas and Co.

 

3,000

 

Oct 28

Output SGST A/c

 

 

540

Oct 25

Drawings A/c

 

 

3,000

Oct 29

Loan A/c

 

2,000

3,000

Oct 31

Balance c/d

 

44,570

59,280

 

 

 

53,320

88,080

 

 

 

53,320

88,080

 

 

 

 

 

 

 

 

 

 

 

 

 

Solution PQ 11

 

 

Cash Book 

 

Dr.

Cr.

Date 

Particulars 

L.F. 

Cash 

(Rs) 

Bank

(Rs)

Date 

Particulars 

L.F. 

Cash 

(Rs) 

Bank

(Rs)

2018

 

 

 

 

2018