[DK Goel] Q. 11 Cash Book Solutions Class 11 CBSE (2025-26)

Solutions of Question number 11 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)

Q. 11 (A). Enter the following transactions in the Two Column Cash Book of Mr. Mohan:-

2018		₹
Jan 1	Cash in Hand Cash at Bank	2,200 50,000
3	Purchased goods for ₹ 75,000; Trade Discount 20%; CGST 6%, SGST 6%; Payment made by Cheque
4	Sold goods for ₹ 40,000; Trade Discount 15%; IGST 12%; Payment received by Cheque
5	Received a cheque from Naresh	1,000
8	Cheque received from Naresh endorsed to Suresh in full settlemnt of his account of $ 1,050
10	Paid Life Insurance premium of Mr. Mohan	100
13	Received a cheque from Pawan in full settlement of his account of ₹ 750	700
16	Pawan’s cheque returned dishnoured by bank
20	Deposited into bank, balance of Cash in excess of ₹ 250

[Ans. Cash Balance ₹250; Bank Balance ₹ 22,730.]

Solution:-

Hints:

(1) Receipt and endorsement of Cheque will be recorded through Journal

(2) On 20th January the amount of Cash deposited into bank will be ₹ 1,850.

Q. 11 (B). Enter the following transactions in a Two Columnar Cash Book:-

2024		₹
Dec. 1	Started business with cash	5,00,000
2	Pays into Bank	2,80,000
3	Purchased goods for ₹ 1,00,000; IGST 18%; Payment made by Cheque
4	Sold goods for ₹ 1,50,000; Trade Discount 20%; IGST 18%; Payment received by Cheque
5	Withdrew cash from bank for private use	50,000
12	Sold goods to Kamla : IGST @ 18%	2,00,000
14	Received cheque from Kamla Discount allowed	1,48,000 2,000
16	Kamla’s cheque endorsed to Bala in full settlement of her account of ₹ 1,51,000
29	Paid rent by cheque	10,000
30	Deposited into bank, balance of cash in excess of	25,000

[Ans. Cash Balance (Dr.) ₹ 25,000; Bank Balance (Dr.) ₹ 4,38,600. Excess Cash deposited into Bank on 30th December ₹ 1,95,000.]

Solution:-

Hints:

(1) Receipt and endorsement of Cheque of ₹ 1,48,000 will be recorded though Journal Proper.