[DK Goel] Q. 19 Cash Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 19 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)
Enter the following transctions in two column cash book and find out the cash and bank balance:
| 2025 | ₹ | |
| Jan 1 | Started business with cash | 20,000 |
| Jan 2 | Opened a current account with the S.B.I | 8,000 |
| Jan 3 | Bought goods by cheque | 150 |
| Jan 4 | Received cheque from Ram | 200 |
| Jan 5 | Sold goods for cash | 40 |
| Jan 7 | Paid into bank: (i) Cash ₹ 30 (ii) Cheque ₹ 200 | 230 |
| Jan 8 | Paid Shyam by Cheque | 345 |
| Jan 8 | Paid carriage by cheque | 180 |
| Jan 10 | Drew cash from bank for office use | 200 |
| Jan 30 | Paid wages by cheque | 60 |
[Ans. Cash in Hand ₹ 12,210; Cash at Bank ₹ 7,295.]
Solution:-
Hints:
(1) Cheque received on Jan. 4 has been deposited in bank on Jan. 7 (included in ₹ 230). Hence it will not be recorded in cash book on Jan. 4.
(2) On Jan 7: To Cheques in Hand a/c₹ 200 (amount in Bank Column), On Jan. 7: Contra entry for ₹ 30
