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

Chapter 10 - Special Purpose Books I - Cash Book 10.40

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

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

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 10.41

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

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

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 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.)
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)

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)

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 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.)
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 10.44

Solution PQ 12

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(Rs.)

Bank

(Rs.)

Date

Particulars

L.F.

Cash

(Rs.)

Bank

(Rs.

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 10.40

Chapter 10 - Special Purpose Books I - Cash Book 10.41

Chapter 10 - Special Purpose Books I - Cash Book 10.42

Chapter 10 - Special Purpose Books I - Cash Book 10.43

Chapter 10 - Special Purpose Books I - Cash Book 10.44