[CBSE] Q 1, Q 2 Solutions Special Purpose Books I Cash Book TS Grewal (2025-26)
Solutions of Question number 1 and 2 Special Purpose Book I Cash Book TS Grewal class 11 CBSE Board 2025-26 Session?
Q. 1. Enter the following transactions of Ripinder in his Single Column Cash Book and balance it:
| 2022 Jan 1 | Ripinder started business with capital | 2,00,000 |
| Jan 2 | Purchased furniture for cash | 50,000 |
| Jan 3 | Purchased goods for cash | 30,000 |
| Jan 5 | Paid freight | 500 |
| Jan 7 | Sold goods for cash | 28,000 |
| Jan 10 | Paid to Ramesh | 20,000 |
| Jan 15 | Sold goods for cash | 10,000 |
| Jan 20 | Paid wages | 10,000 |
| Jan 25 | Purchased goods from Raj on credit | 20,000 |
| Jan 31 | Paid rent by cheque | 5,000 |

Solution:-

Q. 2. Prepare Simple Cash Book of Gurman from the following transactions:
| 2022 April 1 | Gurman commenced business introducing cash | 2,00,000 |
| April 4 | Purchased following assets for business: Computer ₹ 16,000; Furniture ₹ 18,500 and Machinery ₹ 32,000, payment made by cheque. | |
| April 6 | Purchased goods from Bhushan in cash | 40,000 |
| April 8 | Paid wages for installation of Machinery | 4,000 |
| April 12 | Computer repair charges | 1,900 |
| April 15 | Paid wages | 15,000 |
| Purchased Postage Stamps | 150 | |
| Paid for Stationery | 2,700 | |
| April 19 | Sold for cash half the goods purchased from Bhushan to Anil at a profit of 25% and allowed him Trade Discount of 5%. | |
| April 24 | Payment to carpenter for repairs to personal furniture | 350 |
| April 26 | Paid for medical expenses of Smt. Gopal | 1,800 |
| April 30 | Paid for shop rent | 2,500 |
[Hint: Entry of 4th April, 2022 being payment by cheque will not be recorded in Simple Cash Book]

Solution:-

Below is the solutions of all Practical Problems

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