[DK Goel] Q. 25 Cash Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 25 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)
Mr. Chaturvedi maintains two bank accounts. Prepare his columnar cash book from the following particulars:
| 2025 | ₹ | |
| May 1 | Cash in hand Balance with Hongkong Bank Balance with Citi Bank | 34,000 75,200 1,20,000 |
| May 3 | Cash drawn from Citi Bank for office use | 25,000 |
| May 8 | Sold goods to Diwedi for ₹ 80,000 and received from him ₹ 20,000 in cash and a cheque for the balance. The cheque is deposited in Hongkong Bank on 9th and the bank credited the amount on 15th and debited ₹ 25 as its collection charges. | |
| May 12 | Purchased goods for ₹ 40,000 at 20% trade discount. 25% of the amount is paid in cash and issued a cheque on Citi Bank for the balance amount. | |
| May 20 | Paid Wages ₹ 36,000 and Salary ₹ 4,000. | |
| May 22 | A cheque for ₹ 50,000 is drawn on Citi Bank and it is deposited in Hongkong Bank. | |
| May 23 | Purchased land for ₹ 3,20,000 and a cheque is issued on Hongkong Bank. | |
| May 24 | A cheque for ₹ 10,000 which was received from Mohan and was deposited in Citi Bank on 25th April is dishonoured and the bank debited ₹ 100 as bank charges on this cheque. The amount of dishonoured cheque and bank charges is received from Mohan in cash on 25th. | |
| May 26 | Deposited cash ₹ 30,000 in Hongkong Bank. | |
| May 28 | Sold old typewriter for ₹ 2,000 and old newspapers for ₹ 200 in cash. | |
| May 30 | Interest charged by Hongkong Bank ₹ 400. | |
| May 31 | Bank charges by Citi Bank ₹ 180 and Hongkong Bank ₹ 340. |
[Ans. Cash balance ₹ 13,300; Overdraft balance at Hongkong Bank ₹ 1,05,565; Balance at Citi Bank ₹ 10,720.]
Solution:-
