[CBSE] Q 9, Q 10 Solutions Special Purpose Books I Cash Book TS Grewal (2025-26)
Solutions of Question number 9 and 10 Special Purpose Book I Cash Book TS Grewal class 11 CBSE Board 2025-26 Session?
Q. 9. Enter the following transactions in Two-Column Cash Book of Reema, and find cash and bank balances:
| 2022 April 1 | Cash balance ₹ 2,000, bank balance ₹ 24,500 | |
| April 2 | Cash Sales | 60,000 |
| April 5 | Deposited in Bank | 50,000 |
| April 7 | Issued cheque to Sohan | 10,000 |
| April 12 | Received cheque from National Insurance Co. Ltd. against claim lodged last year | 19,800 |
| April 14 | Sold goods to Niraj of ₹ 25,000, recieved cash ₹ 10,000 and balance by cheque Allowed him discount ₹ 500 | |
| April 16 | Purchased furniture by cheque | 10,000 |
| April 18 | Sold old furniture for cash | 10,000 |
| April 20 | Paid into bank cheque of Nirja along with cash ₹ 2,500 | |
| April 22 | Paid to Suman by cheque | 2,500 |
| April 26 | Suman’s cheque returned on technical ground and paid cash for equal amount | |
| April 26 | Bank charged bouncing charges | 300 |
| April 29 | Bank paid insurance premium as per standing instructions | 2,500 |
| April 30 | Nigam paid into bank directly, intimation received on the same day. | 5,000 |
[Cash Balance – ₹ 27,000; Bank Balance – ₹ 93,500.]
Solution:-
Q. 10. Write the following transactions in the Cash Book of Premium Stores, Kolkata (Proprietor Amrit Kumar):
| 2022 Jan 1 | Commenced business with cash | 50,000 |
| Jan 2 | Opened Bank Account and deposited cash in bank | 20,000 |
| Jan 2 | Purchased goods in cash | 5,000 |
| Jan 4 | Paid wages | 500 |
| Jan 6 | Cash Sales | 2,000 |
| Purchased goods for cash | 6,000 | |
| Jan 10 | Received cheque from the Transport Company | |
| Received advance from Amit by cheque | 6,000 | |
| Jan 15 | Paid to Bhaskar Received discount | 2,800 200 |
| Jan 18 | Purchased goods from Kanchan | 10,000 |
| Jan 20 | Goods of ₹ 10,000 were destroyed during transportation, Transport Company admitted the claim in full | |
| Jan 27 | Received cheque from the Transpost Company | 10,000 |
| Jan 28 | withdrew from Bank | 5,000 |
| Jan 30 | Issued cheque as advance to Grand Machines | 50,000 |
[Cash Balance – ₹ 22,700; Bank Overdraft – ₹ 15,400.]
Solution:-
Below is the solutions of all Practical Problems
