DK Goel Accountancy Class 11 Solutions Chapter 11 Books of Original Entry – Cash Book which is outlined by expert Accountancy teachers from the latest version of DK Goel Class 11 Accountancy books. We at BYJU’S provide DK Goel Solutions to assist students to comprehend all the theories in particular. There are numerous concepts in Accountancy, but the concepts of Trial Balance, Depreciation and Bank Reconciliation Statement (BRS) are required.
DK Goel Accountancy Class 11 Solutions – Chapter 11
Prepare a cash book and bank column from the following transactions.
|Cash in Hand
Cash in Bank
Received a cheque for rent and paid it into the bank
Bought goods for ₹50,000, trade discount 20 %. Payment made by cheque (CGST 6%, CGST 6%)
Paid trade expense
Paid insurance charges
Sold goods for ₹80,000 trade discount 10%
(CGST 6%, SGST 6%) received a cheque for the same.
Received cheque from John & Co.
Purchased 100 National Plan Certificates for ₹100 each @ ₹95 each and paid for them by cheque
|Date||Particulars||Vr. No||LF||Cash||Bank||Date||Particulars||Vr No||LF||Cash||Bank|
|1||To Balance b/d||3,151||91,401||5||By Purchase A/c||40,000|
|2||To Rent A/c||990||By Input CGST A/c||2,400|
|27||To Sales A/c||72,000||By Input SGST A/c||2,400|
|27||To Output CGST A/c||4,320||By Trade Expenses A/c||120|
|27||To Output SGST A/c||4,320||By Rent A/c||400|
|28||To John & Co. (Note 1)||6,000||By Insurance Charges A/c||100|
|By National Plan
|Total Receipt||3,151||1,79,031||June 30||Total Receipt
By Balance b/d
|July 1||To Balance b/d||2,531||1,24,731|
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