[ISC] Q 15, 16 Cash Book Solutions TS Grewal Class 11 (2026-27)
Solution of Question 15 and 16 Cash Book TS Grewal class 11 ISC 2026-27.
Q. 15. Enter the following transactions in three-column Cash Book of Reema, Chandigarh and find out 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 9 | Sold goods for cash | 10,000 |
| April 12 | Received a cheque from National Insurance Co. Ltd. against claim lodged last year | 19,800 |
| April 14 | Sold goods to Niraj for ₹ 25,000, received cash ₹ 1,000 and balance by cheque. Allowed him discount ₹ 500 | |
| April 16 | Purchased furniture and paid by cheque | 10,000 |
| April 18 | Sold old furniture and received cash | 10,000 |
| April 20 | Paid into bank cheque of Niraj and 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 28 | Bank charged its commission | 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 |
Solution:-
Q. 16. 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 | 20,0000 |
| Purchased goods | 5,000 | |
| Jan 4 | Paid wages | 500 |
| Jan 6 | Cash sales | 2,000 |
| Purchased goods | 10,000 | |
| Jan 10 | Sold goods for ₹ 4,000 and payment received by cheque which is desposited in Bank, allowed cash discount of ₹ 400 | |
| Received from Amit Allowed him discount | 5,900 100 | |
| Jan 15 | Paid to Bhaskar Received discount | 2,800 200 |
| Jan 18 | Purchased goods from kanchan | 10,000 |
| Jan 20 | Goods were destroyed during transporation, Transport Company settled the claim for ₹ 10,000 in full | |
| Jan 27 | Received cheque from the transport company | 10,000 |
| Jan 28 | Withdrew for office use | 5,000 |
Solution:-
