[DK Goel] Q. 8 Cash Book Solutions Class 11 CBSE (2025-26)

Solutions of Question number 8 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)

Q. 8 (A). Enter the following particulars in the Cash Book with Cash and Bank Column:-

2025		₹
June 1	Balance of cash in hand ₹ 20,000 and at Bank ₹ 1,50,000
3	Received cash from Madhav	18,000
5	Cash Sales	12,000
6	Purchases by cheque	13,500
9	Paid cash for freight	500
10	Paid into Bank	20,000
12	Drew from Bank for office use	10,000
13	Issued a cheque in favour of M/s Arun & Sons	27,000
17	Drew cash for his son’s birthday party	12,000
19	Received a cheque from Navin for ₹ 28,000 and deposited it into bank on the same day
20	Cash Sales	39,000
25	Drew from Bank for office use	5,000
26	Purchased computer for ₹ 25,000 and payment made by cheque
27	Navin’s cheque dishonoured, Bank charges ₹ 500
29	Purchased business premises, payment made by cheque ₹ 1,85,000
30	Received cheque for ₹ 15,000 from Harish

[Ans. Cash in hand ₹ 71,500; Bank Overdraft ₹ 81,000.]

Solution:-

Q. 8 (B). Enter the following transactions in the Cash Book with Cash and Bank Columns:-

2024
June 1	Cash in hand Bank Overdraft	8,000 57,000
7	Received a cheque from Bharti	32,500
9	Deposited the above cheque into bank
12	Paid to Bhavana by cheque	24,250
15	Bharti’s cheque returend dishonoured
20	Withdrew from Bank for office use	2,500
25	Cheque received from Panna Lal and endorsed it in favour of Kamal on 28th June	12,000
30	Income Tax paid by cheque	1,500
30	Bank Charges	250

[Ans. Cash in hand ₹ 10,500; Bank Overdraft ₹ 85,500.]

Solution:-

Hints:

(1) On June 7, Cheque received from Bharti will be recorded through Journal Proper:

Chques in Hand A/c Dr. 32,500
To Bharti 32,50

When the cheque is deposited into Bank on 9th June, it will be recorded in the Bank column of the Cash Book on Dr. side.

(2) Receipt and endorsement of Cheque will not be entered in Cash Book. It will be recorded through Journal Proper.

(3) June 30th : Income tax is the personal expenses of the proprietor. As such, it will be treated as Drawings.