[DK Goel] Q. 14 Cash Book Solutions Class 11 CBSE (2025-26)

Solutions of Question number 14 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)

Compile a Two Column Cash Book from the following transactions of Divyanshi Enterprises:-

2025
Feb 1	Cash in hand ₹ 5,590; Cash at bank ₹ 8,000.
3	Received a cheque of ₹ 5,880 for cash sales. Cheque was immediately deposited into bank.
5	Received two cheques from Kalpna each of ₹ 10,000.
6	First cheque received from Kalpna is endorsed to Sunita in full settlement of ₹ 10,200. Second cheque is sent to bank for collection.
8	Second cheque received from Kalpna is returned as dishonoured by the bank. The bank has debited our account with ₹ 20 as bank charges on this cheque.
10	Received cheque from sale of old furniture ₹ 1,950. Next day, the cheque is endoresed to a creditor Ramesh in full settlement of ₹ 2,000 due to him.
12	Purchased goods from Mohan on Credit for ₹ 8,000.
15	Settled Mohan’s account by giving a cheque for ₹ 4,000 and Cash ₹ 3,900.
16	Goods sold to Pawan for ₹ 8,000. He paid the amount in cash immediately after deducting 3% cash discount.
20	Paid salary by cheque ₹ 4,800.
25	Cash sale to date ₹ 50,000 of which ₹ 40,000 banked.
26	Paid electric bill of ₹ 1,600 for January by cheque. Paid Rent for January ₹ 2,000.
27	Cash purchases ₹ 5,600, issued a cheque
28	Deposited into bank cash retaining ₹ 7,000.

[Ans. Cash in Hand ₹ 7,000; Cash at Bank ₹ 48,310. Excess cash deposited into bank on 28th Feb. ₹ 10,450.]

Solution:-

Hint: Entry for receipt and endorsement of Cheque will be recorded through Journal Proper.

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