[DK Goel] Q. 10 Cash Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 10 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)
Q. 10 (A). Write the following transactions in a Two Column Cash Book and balance the Cash Book:-
| 2025 | ₹ | |
| Jan 1 | Cash in hand Bank Balance (Cr) | 60,000 30,000 |
| 3 | Deposited into Bank | 20,000 |
| 5 | Received from Mohan Discount allowed | 4,000 100 |
| 7 | Received a cheque from Hari and sent it to bank | 6,000 |
| 9 | Received a cheque from Prem Mohan Discount allowed | 16,000 250 |
| 12 | Withdrew from bank for office use | 3,000 |
| 13 | Bought goods for cash | 6,000 |
| 14 | Sold goods for cash | 12,000 |
| 16 | Paid to Ganesh by cheque Discount received | 4,940 60 |
| 18 | Prem Mohan’s cheque desposited in the bank | |
| 20 | Sold goods to Gopal for ₹ 15,000 for which he gave cash ₹ 8,000 and a cheque of ₹ 7,000 | |
| 22 | Deposited into bank (including Gopal’s cheque) | 9,000 |
| 24 | Paid rent by cheque | 1,500 |
| 25 | Withdrew from bank for personal use | 2,000 |
| 28 | Bank notifies that Prem Mohan’s cheque was dishonoured Discount Allowed ₹ 900 The cheque was desposited into bank | |
| 30 | Bank charges as shown in Pass Book | 50 |
| 31 | Paid Salary | 5,000 |
[Ans. Cash Balance ₹ 56,700; Bank Balance (Cr.) ₹ 1,090.]
Solution:-
Hints:
(1) Cheques received from Prem Mohan on 9th and from Gopal on 20th will be recorded through Journal. These will be recorded in the Cash Book on the dates of their deposit into the Bank.
(2) Since cheque from Prem Mohan has been dishonoured, the discount previously allowed to him would be withdrawn. Entry for disocunt will be recorded in journal.
Q. 10 (B). Prepare a Two Column Cash Book from the following transactions:-
| 2025 | |
| May 1 | Cash at office ₹ 720 Bank overdraft ₹ 12,500 |
| 4 | Received from Prem Chand a cheque for ₹ 18,750 in full settlement of his account of ₹ 19,000. The cheque was banked on the same day. |
| 5 | Bought goods and paid by cheque ₹ 5,000 |
| 6 | Narinder settled his account of ₹ 7,000 by a cheque. This was banked on the same day. |
| 9 | Paid to Manohar Lal by a cheque for ₹ 4,200. Discount received ₹ 800. |
| 12 | Cash sales to date ₹ 4,000 of which ₹ 3,000 were banked. |
| 17 | Sold old typewriter for cash ₹ 3,200. |
| 20 | Received a cheque for ₹ 4,000 from Naresh in full settlement of his account of ₹ 4,600. The cheque is endorsed to Suresh on 24th May in full settlement of his account of ₹ 4,200. |
| 25 | Received a cheque from Hari Prakash for ₹ 1,500. The cheque is endorsed to Raj Prakash on 27th May; Discount received ₹ 300. |
| 28 | Withdrew from Bank for office use ₹ 1,000 and for personal use ₹ 1,000. |
| 29 | Withdrew (from office) for payment of private bills ₹ 4,250. |
| 30 | Paid by cheque salaries ₹ 1,600 and rent ₹ 1,000. |
| 31 | Bank charges as per Pass Book ₹ 50. |
[Ans. Cash Balance ₹ 1,670; Bank Balance (Dr.) ₹ 2,400.]
Solution:-
Hints:
On May 17, To Office Equipment A/c.
On May 20 and On May 25, Cheque received and endorsed will be recorded through Journal.
