Chapter 10 Special Purpose Books I - Cash Book - T. S. Grewal Solutions for Class 11-commerce Accountancy CBSE

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.40

Question PQ 1

Q 1

Solution PQ 1

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs.)	Date		Particulars	L.F.	Cash (Rs.)
2019				2019
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

Question PQ 2

Q 2

Solution PQ 2

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs.)	Date		Particulars	L.F.	Cash (Rs.)
2019				2019
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

Question PQ 3

Q 3

Solution PQ 3

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs.)	Date		Particulars	L.F.	Cash (Rs.)
2019				2019
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

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.41

Question PQ 4

Q 4

Solution PQ 4

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs.)	Date		Particulars	L.F.	Cash (Rs.)
2019				2019
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

Question PQ 5

Q 5

Solution PQ 5

Cash Book
Dr.					Cr.
Date	Particulars	L.F.	Cash (Rs.)	Date		Particulars	L.F.	Cash (Rs.)
2019				2019
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

Question PQ 6

Q 6

Solution PQ 6

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019						2019
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

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.42

Question PQ 7

Q 7

Solution PQ 7

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019					2019
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's 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's A/c			1,200
	(Being received cheque from Panna Lal)

3. Journal Entry for cheque endorsed to Kamal:

June 28	Kamal's A/c	Dr	1,200
	To Cheque-in-Hand A/c			1,200
	(Being cheque received from Hari endorsed in favour of Mukesh)

Question PQ 8

Q 8

Solution PQ 8

Cash Book
Dr.									Cr.
Date	Particulars	L.F.	Cash Rs.	Bank Rs.	Date	Particulars	L.F.	Cash Rs.	Bank Rs.
2019					2019
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)

Question PQ 9

Q 9

Solution PQ 9

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019						2019
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

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.43

Question PQ 10

Q 10

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

Question PQ 11

Q 11

Solution PQ 11

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019						2019
Jan 01		Capital A/c		1,00,000		Jan 10	Loan A/c			35,000
Jan 03		Capital A/c			19,00,000	Jan 25	Bank A/c	C	45,000
Jan 07		Cheques in Hand A/c			60,000	Jan 27	Purchases A/c			27,500
Jan 12		Tripathi and Co.			47,500	Jan 27	Input CGST A/c			1,650
Jan 20		Kalyan A/c		7,500		Jan 27	Input SGST A/c			1,650
Jan 25		Cheques in Hand A/c			55,000	Jan 28	Warsi A/c			45,000
Jan 25		Cash A/c	C		45,000	Jan 30	Sundry Expenses A/c		50
Jan 31		Bank A/c	C	40,000		Jan 30	John and Co A/c		37,500
Jan 31		Commission A/c			50,000	Jan 31	Office Rent A/c			20,000
Jan 31		Output CGST A/c			3,000	Jan 31	Input CGST A/c			1,200
Jan 31		Output SGST A/c			3,000	Jan 31	Input SGST A/c			1,200
Jan 31		Sales A/c		45,000		Jan 31	Cash A/c			40,000
Jan 31		Output CGST A/c		2,700		Jan 31	Salaries A/c			30,000
Jan 31		Output SGST A/c		2,700		Jan 31	Stationery A/c		2,500
						Jan 31	Input CGST A/c		150
						Jan 31	Input SGST A/c		150
						Jan 31	Purchases A/c		12,500
						Jan 31	Input CGST A/c		750
						Jan 31	Input SGST A/c		750
						Jan 31	Commission A/c			30,000
						Jan 31	Input CGST A/c			1,800
						Jan 31	Input SGST A/c			1,800
							Balance c/d		98,550	19,26,700
				1,97,900	21,63,500				1,97,900	21,63,500

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.44

Question PQ 12

Q 12

Solution PQ 12

	Cash Book
Dr.										Cr.
Date		Particulars	L.F.	Cash (Rs.)	Bank (Rs.)	Date	Particulars	L.F.	Cash (Rs.)	Bank (Rs.)
2019

T S GREWAL Solutions for Class 11-commerce Accountancy Chapter 10 - Special Purpose Books I - Cash Book

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.40

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.41

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.42

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.43

Chapter 10 - Special Purpose Books I - Cash Book Exercise 10.44