TS Grewal Solutions for Class 11 Accountancy Chapter 7:
TS Grewal Solutions for Class 11 Accountancy Chapter 7 – Special Purpose Books 1 Cash Book is a concept that students should consider while preparing for their Accountancy exam. Here, are few solutions rendered in a simple and stepwise method.
| Board | CBSE |
| Class | Class 11 |
| Subject | Accountancy |
| Chapter | Chapter 7 |
| Chapter Name | Special Purpose Books 1
Cash Book |
| Number of questions solved | 7 |
| Category | TS Grewal |
Chapter 7 – Special Purpose Books 1 Cash Book defines the below-mentioned concepts:
- Prepare Cash Book
- Single Column Cash Book
- Double Column Cash Book
- Two- Column Cash Book
- Analytical Petty Cash Book
QUESTION 1
Without Goods and Services (GST) balance and record the below-mentioned transactions of Ms. Rupa, in a single column cash book.
| 2018
Jan 1 Jan 2 Jan 3 Jan 5 Jan 7 Jan 10 Jan 15 Jan 20 Jan 25 Jan 31 |
Rupa started a company with capital
Furniture purchased for cash Goods purchased for cash Paid Freight Goods sold for cash Paid to Ram Good sold for cash Paid wages Goods purchased from Raju on credit Rent paid by cheques |
₹
2,00,000 50,000 30,000 500 28,000 20,000 10,000 10,000 20,000 5,000 |
Solution.
| Dr. |
Cash Book |
Cr. | |||||
| Date | Particulars | L.F | Cash
Rs. |
Date | Particulars | L.F | Cash
Rs. |
| Jan 1 | Capital A/c | 2,00,000 | Jan 2 | Furniture A/c | 50,000 | ||
| Jan 7 | Sales A/c | 28,000 | Jan 3 | Purchase A/c | 30,000 | ||
| Jan 15 | Sales A/c | 10,000 | Jan 5 | Freight A/c | 500 | ||
| Jan 10 | Ram A/c | 20,000 | |||||
| Jan 20 | Wages A/c | 10,000 | |||||
| Jan 31 | Balance A/c | 1,27,500 | |||||
| 2,38,000 | 2,38,000 | ||||||
QUESTION 2
Arrange the simple cash book of a transaction for Mr. Suman, Karnataka.
| 2018 | ₹ | 2018 | ₹ | ||
| April 1 | Suma started a company with cash | 80,000 | April 17 | Paid for Stationary | 200 |
| April 3 | Goods bought | 50,000 | April 18 | Paid for furniture in office | 3,000 |
| April 5 | Goods sold for cash | 40,000 | April 21 | Received from Kailash | 6,800 |
| April 6 | Cash received from
Mohan |
3,600 | April 22 | Advertising payment | 1,000 |
| April 9 | Paid to the Bank | 30,000 | April 25 | Paid for a postage stamp | 80 |
| April 13 | Paid to Hari | 2,150 | April 28 | Rent paid | 1,120 |
| April 30 | Electricity charges paid | 150 |
Solution.
| Dr. Â |
Cash Book |
Cr. | |||||
| Â Â Date
 2018 |
Particulars | L.F | Cash
Rs. |
 Date
 2018 |
Particulars | L.F | Cash
Rs. |
| April 1 | Capital A/c | 80,000 | April 3 | Purchase A/c | Â Â Â Â Â 50,000 | ||
| April 5 | Sales A/c | 40,000 | April 9 | Bank A/c | Â Â Â Â Â 30,000 | ||
| April 6 | Mr. Mohan | Â 3,600 | April 13 | Hari A/c | Â Â Â Â Â Â Â 2,150 | ||
| April 21 | Mr. Kailash | Â 6,800 | April 17 | Stationery A/c | Â Â Â Â Â Â Â Â Â Â 200 | ||
| April 18 | Office Furniture A/c | Â Â Â Â Â Â Â 3,000 | |||||
| April 22 | Advertising A/c | Â Â Â Â Â Â Â 1,008 | |||||
| April 25 | Postage Stamp A/c | Â Â Â Â Â Â Â Â Â Â Â Â 80 | |||||
| April 28 | Rent A/c | Â Â Â Â Â Â Â 1,120 | |||||
| April 30 | Electricity charge A/c | Â Â Â Â Â Â Â Â Â Â Â 150 | |||||
| 1,30,400 | April 30 | Balance c/d | Â Â 1,30,400 | ||||
QUESTION 3
Without (GST). Balance the book on 31st March 2018 and prepare a double column cash book for the following transaction.
| 2018
March 1 March 4 March 7 March 9 March 12 March 16 March 21 March 24 March 29 March 31 |
Cash in hand
Cash in Bank Received cash from Asha₹1,200, a cheque for 3,200, discount ₹400 Salary paid to staff by cheque Cash for office use Paid Interest by the bank for office Furniture purchased in cash Paid Mohua by cheque, received discount ₹100 Owner withdrew cash from office for personal use Goods sold to Mona for cash Office cash deposited into bank |
₹
12,750 72,400 25,600 21,900 1,200 16,500 10,900 11,600 14,800 21,200 |
Solution.
| Dr. |
Cash Book |
 Cr. | |||||||
| Â
 Date  2018 |
Particulars | L.F | Â CashRs. | BankRs. | Â Â
Date 2018 |
Particulars | L.F | CashRs. | BankRs. |
| March 1 | Balance b/d | 12,750 | 72,400 | March 7 | Salary A/c | 25,600 | |||
| March 4 | Asha A/c | 1,200 | 3,200 | March 9 | Cash A/c | C | 21,900 | ||
| March 9 | Bank A/c | C | 21,900 | March 16 | Furniture A/c | 16,500 | |||
| March 12 | Bank Interest | 1,200 | March 21 | Mohua A/c | 10,900 | ||||
| March 29 | Sales A/c | 14,800 | March 24 | Drawing A/c | 11,600 | ||||
| March 31 | Cash A/c | C | 21,200 | March 31 | Bank A/c | C | 21,200 | ||
| Balance c/d | 1,350 | 39,600 | |||||||
| 50,650 | 98,000 | 50,650 | 98,000 | ||||||
QUESTION 4
Record the transaction in the double column book of Radha store.
| 2018
June 1 June 7 June 9 June 15 June 20 June 28 June 30 |
Cash in hand ₹800, bank overdraft ₹5,700
Received cheque from Bharat, discount allowed ₹150 Above cheque deposited in the Bank Received cheque from Pramita Bharat’s cheque returned dishonored Pramita’s cheque was endorsed to Komal Paid income tax by cheques |
₹
3,250 1,200 150 |
Solution.
| Dr. Â Â Â |
Cash Book  |
Cr. | |||||||
| Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
| June 1 | To Balance b/d | 800 | June 1 | By Balance b/d
(Overdraft) |
5,700 | ||||
| June 9 | To Cheque-in-Hand A/c | 3,250 | June 20 | By Bharat A/c | 3,250 | ||||
| June 15 | To Pramita A/c | 1,200 | June 28 | By Komal 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 Bharat
| June 07 | Cheque-in-Hand A/c Dr.
To Bharat A/c (Being cheque received from Bharat but not yet deposited) |
3,250 | 3,250 |
2. Journal entry for cheque received from Pramita
| June 15 | Cheque-in-Hand A/c Dr.
To Pramita A/c (Being cheque received from Pramita) |
1,200 | 1,200 |
3. Journal entry for cheque endorsed to Komal
| June 07 | Komal A/c Dr.
To Cheque-in-Hand A/c (Being cheque received from Pramita endorsed in favor of Komal) |
1,200 | 1,200 |
QUESTION 5
The below transaction took place during the weekend 28th May 2018. Record them in Petty Cash Book which was maintained with a weekly ‘float’ of ₹3,000?
| 2018
May 23 May 24 May 24 May 26 May 27 May 28 |
Postage
Casual Labour Tax hire Writing pads and registers Cartage Bus fare |
₹
400 500 600 800 200 300 |
Solution.
| Petty Cash Book | |||||
| Amount
Received Rs. |
Cash Book
Folio |
Date
2018 |
Particulars | V. No. | Amount Paid Rs. |
| 3,000 | May 23 | To Cash A/c | |||
| May 23 | By Postage A/c | 400 | |||
| May 24 | By Wages A/c | 500 | |||
| May 24 | By Travelling Expenses A/c | 600 | |||
| May 26 | By Stationery A/c | 800 | |||
| May 27 | By Cartage A/c | 200 | |||
| May 28 | By Travelling Expenses A/c | 300 | |||
| May 28 | By Balance c/d | 200 | |||
| 3,000 | 3,000 | ||||
| 200 | May 29 | To Balance b/d | |||
| 2,800 | May 29 | To Cash A/c | |||
QUESTION 6
Record the transaction in the Two-column cash book of Bipin, for the following transaction.
| 2018 | Particulars | ₹ | 2018 | Particulars | ₹ |
| June 1 | Balance Cash | 5,000 | June 21 | Bank withdrawal | 5,000 |
| June 1 | Balance in Bank | 17,500 | June 29 | Office salaries paid in bank | 4,000 |
| June 5 | Received cash from shares sale | 5,000 | JUne 30 | Goods sold in cash for ₹8000, SGST & CGST @6% each and banked the same | |
| JUne 6 | Received cheque as advance against the share sale, credited into bank | 50,000 | June 30 | Rent paid by cheque including SGST & CGST @ 6% each | 1,120 |
| June 7 | Paid Mr. Das by cheque
Discount received |
12,500
200 |
June 30 | Credited into bank | 7,500 |
| June 9 | Wages paid in cash | 3,000 | |||
| June 20 | Cheque received from Mukherjee and sent to Bank | 6,000 |
Solution.
| Dr. Â |
Cash Book |
  Cr. | |||||||
| Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
| June 1 | To Balance b/d | 5,000 | 17,500 | June 7 | By Das A/c | 12,500 | |||
| June 5 | To Investment A/c | 5,000 | June 9 | By Wages A/c | 3,000 | ||||
| June 6 | To Cash A/c | C | 50,000 | June 21 | By Cash A/c | C | 5,000 | ||
| June 20 | To Mukherjee A/c | 6,000 | June 29 | By Office Salaries A/c | 4,000 | ||||
| June 21 | To Bank A/c | C | 5,000 | June 30 | By Rent A/c | 1,000 | |||
| June 30 | To Sales A/c | 8,000 | June 30 | By Input CGST A/c | 60 | ||||
| June 30 | To Outpur CGST A/c | 480 | June 30 | By Input SGST A/c | 60 | ||||
| June 30 | To Output SGST A/c | 480 | June 30 | By Bank A/c | C | 7,500 | |||
| June 30 | To Cash A/c | C | 7,500 | June 30 | By bAlance A/c | 500 | 71,340 | ||
| 15,000 | 89,960 | 15,000 | 89960 | ||||||
Working Note:
1. Journal entry for discount received
| June 07 | Das A/c Dr.
To Discount received A/c (Being discount received) |
200 | 200 |
QUESTION 7
Prepare two column cash book for the transaction of Mr. Mohan.
| 2018
March 1 March 3 March 5 March 7 March 10 March 15 March 18 March 20 March 22 March 25 March 28 March 30 March 31 |
Cash in hand ₹ 15,000 , cash at bank ₹5,000
Cash after goods purchased ₹ 6,720 inclusing CGST and SGST @ 6% p.a, received discount ₹200 Bank deposited ₹ 5,000 Cash sale ₹10,000 plus CGST and SGST @ 6% each Cash withdrawn from bank for office use ₹200 Three months post dated cheque received of 20,000 from Rohan and on the same day deposited, discounted from bank paying ₹750 Received cheque from Deepa ₹5,ooo(not banked), discount ₹200 Received cheque from Deepa deposited in the bank Paid to Chandu by cheque ₹2500, discountreceived ₹500 Bank withdrew for personal use ₹1,000 Sold gold to Ashu ₹1,000 on credit, charged 12% @ IGST Purchsed goods from Chinu ₹20,000 on credit , paid 12% @ IGST Cheque received from Ashu ₹5,000 was deposited in bank , discount ₹200 |
Solution.
| Dr. Â Â |
Cash Book |
Cr. | |||||||
| Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
Date
2018 |
Particulars | L.F | Cash
Rs. |
Bank
Rs. |
| March 1 | Balance b/d | 15,000 | 5,000
5,000 |
March 3 | Purchase A/c | 5,780 | |||
| March5 | Cash A/c | March 3 | Input CGST A/c | 360 | |||||
| March7 | Sales A/c | C | 10,000 | March 3 | Input SGST A/c | 360 | |||
| March7 | Output CGST A/c | 600 | March 5 | Bank A/c | C | 5,000 | |||
| March7 | Output SGST A/c | C | 600 | March 10 | Cash A/c | C | 2,000 | ||
| March10 | Bank A/c | 2,000 | March 22 | Chandu A/c | 2,500 | ||||
| March15 | Bill ReceivableA/c | 19,250 | March 25 | Chinu A/c | 1,000 | ||||
| March20 | Cheque in Hand A/c | 5,000 | March 31 | Balance c/d | 16,700 | 33,750 | |||
| March30 | Ashu A/c | 5,000 | |||||||
| 28,200 | 39,250 | 28,200 | 39,250 | ||||||