[CBSE] Q 7, Q 8 Solutions Special Purpose Books I Cash Book TS Grewal (2025-26)
Solutions of Question number 7 and 8 Special Purpose Book I Cash Book TS Grewal class 11 CBSE Board 2025-26 Session?
Q. 7. Prepare Two-Column Cash Book from the following transactions of Mani, Kochi:
| 2022 March 1 | Cash in Hand ₹ 15,000; Cash at Bank ₹ 5,000 |
| March 3 | Purchased goods for cash ₹ 6,720; received cash discount of ₹ 220. |
| March 5 | Deposited in the bank ₹ 5,000. |
| March 7 | Cash sales ₹ 10,000 |
| March 10 | Cash withdrawn from Bank ₹ 2,000 |
| March 15 | Received three months post dated cheque of ₹ 20,000 from Raj and discounted from bank paying discounting charges ₹ 750 |
| March 18 | Received cheque from Deepak for ₹ 5,000 (not banked, allowed discount ₹ 200 |
| March 20 | Cheque received from Deepak deposited in Bank |
| March 22 | Paid to Chandra by cheque ₹ 2,500; received discount ₹ 100 |
| March 25 | Withdrew from bank for personal use ₹ 1,000 |
| March 28 | Sold goods to Ashok for ₹ 10,000 |
| March 30 | Purchased goods from Chander for ₹ 20,000. |
| March 31 | Received cheque from Ashok ₹ 5,000 and deposited in bank, allowed cash discount ₹ 200 |
[Cash Balance – ₹ 15,500; Bank Balance – ₹ 33,750.]
Solution:-
Q. 8. Prepare Two-Column Cash Book of Vinod from the following transactions:
| 2021 Oct 1 | Cash in Hand | 25,000 |
| Oct 1 | Cash at Bank | 75,000 |
| Oct 7 | Bought goods against cheque | 15,000 |
| Oct 8 | Bought goods | 5,000 |
| Oct 10 | Honoured our own acceptance by cheque | 5,000 |
| Oct 14 | Paid Miscellaneous expenses | 150 |
| Oct 18 | Ramesh who owed ₹ 5,000 becam bankrupt and paid us 50 paise in a rupee | |
| Oct 20 | Received cash from Manohar Allowed discount | 7,500 250 |
| Oct 23 | Withdrew from bank | 4,000 |
| Oct 24 | Paid to Ghanshyam & Co. Received discount | 3,000 100 |
| Oct 25 | Withdrew from bank for personal expenses | 3,000 |
| Oct 27 | Sold goods | 11,000 |
| Oct 28 | Received cheque for goods sold | 19,000 |
| Oct 29 | Received part payment from Akhil of ₹ 5,000 and deposited ₹ 3,000 out of it into bank |
[Cash Balance – ₹ 43,850; Bank Balance – ₹ 70,000.]
Solution:-
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