[DK Goel] Q. 24 Cash Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 24 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)
Mr. Lal operates two bank accounts both of which are maintained in the columnar cash book itself. You are required to prepare a proforma of the cahs book, record the following transactions therein and draw the closing balances as on 30th June, 2025:
| 2025 | ₹ |
| June 20 | Opening Balance of Cash – ₹ 1,180 Progressive Bank – ₹ 19,040 Goodwill Bank (Overdraft) – ₹ 6,460 |
| 20 | Received cheque for ₹ 1,800 from a debtor Mr. X and depsited in Goodwill Bank. The Bank credited the amount on 23rd June and debited ₹ 4 as its collection charges. |
| 21 | Purchased goods for ₹ 18,210 and a cheque issued on Progressive Bank. |
| 22 | Paid office expenses ₹ 410 and ₹ 80 for stationery in cash. |
| 23 | Deposited a cheque for ₹ 21,090 being sale proceeds of goods in Progressive Bank. The Bank credited the amount ont he same day and debited ₹ 21 as cheque discounting charges. |
| 23 | A cheque for ₹ 8,000 drawn by Mr. Lal himself on Progressive Bank was desposited in his account with Goodwill Bank. |
| 25 | Cash drawn from the account with Progressive Bank ₹ 600 for office use. |
| 25 | A cheque for ₹ 1,100 received from Mr. A and earlier deposited in Goodwill Bank (on 14th June) was returned unpaid and Bank debited ₹ 10 towards its charges. Mr. Lal received the amount of returned cheque and Bank charges in cash from Mr. A. |
| 28 | Deposited cash ₹ 1,500 in the account with Goodwill Bank. |
| 29 | Purchased postal stamps for ₹ 200 and paid in cash. |
[Ans.Cash in Hand ₹ 700; Balance at Progressive Bank ₹ 13,299; and at Goodwill Bank ₹ 3,726.
Solution:-
