[DK Goel] Q. 9 Cash Book Solutions Class 11 CBSE (2025-26)
Solutions of Question number 9 Chapter 11 Books of Original Entry – Cash Book DK Goel class 11 CBSE (2025-26)
Enter the following transactions in the Cash Book with Cash and Bank Columns:-
| 2025 | |
| April 1 | Balance of Cash in hand ₹ 4,000, overdraft at Bank ₹ 45,000 |
| 4 | Invested further capital ₹ 1,00,000 out of which ₹ 60,000 deposited into the bank |
| 5 | Sold goods for cash ₹ 30,000 plus CGST and SGST @ 6% each |
| 10 | Purchased goods ₹ 60,000 plus CGST and SGST @ 6% each and issued a cheque for the same |
| 11 | Paid to Ram Vilas, out creditor ₹ 25,000; discount allowed by him ₹ 1,000 |
| 14 | Rent of ₹ 8,000 plus CGST and SGST @ 6% each paid by cheque |
| 15 | Office Furniture purchased and a cheque of ₹ 22,400 issued for the same including CGST and SGST @ 6% each |
| 16 | Drew cheque for personal use ₹ 5,000 |
| 18 | Collection from Atul ₹ 15,000, deposited in the bank on 19th April |
| 20 | Goods sold to Amritraj for ₹ 80,000 plus CGST and SGST @ 6% each |
| 25 | Received a cheque of ₹ 88,000 from Amritraj in full settlement of his account; deposited into bank on 28th April |
| 29 | Drew from the bank for salary of the office staff ₹ 25,000. |
| 29 | Paid salary of the manager by cheque ₹ 9,400 |
[Ans. Cash Balance (Dr.) ₹ 52,600; Bank Balance (Cr.) ₹ 19,960.]
Solution:-
Hints:
(1) On 20th April, Entry for Credit Sales of ₹ 80,000 plus CGST and SGST @ 6% each will be recorded in Journal.
(2) Cheque received from Amritraj on 25th will be recorded in Journal as follows:
Cheques in Hand A/c Dr. 88,000
Discount Allowed A/c Dr. 1,600
To Amritraj 89,600
When the above cheque is deposited into Bank on 29th April, it will be recorded in the Bank Column of Cash Book by writing ‘To Cheques in Hand A/c’.
