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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

 

 

 

 

Jan 01

Capital A/c

 

1,00,000

 

Jan 10

Loan A/c

 

 

35,000

Jan 03

Capital A/c