[ISC] Q 13, 14 Cash Book Solutions TS Grewal Class 11 (2026-27)
Solution of Question 13 and 14 Cash Book TS Grewal class 11 ISC 2026-27.
Q. 13. Prepare Three-column cash Book of Vinod, Delhi from the following transactions:
| 2021 Oct. 1 | Cash in Hand | 25,000 |
| Oct. 1 | Cash at Bank | 75,000 |
| Oct. 7 | Bought goods against cheque | 15,000 |
| Oct. 8 | Bought goods against cash | 5,000 |
| Oct. 10 | Honoured our own acceptance by cheque | 5,000 |
| Oct. 14 | Paid petty expenses | 150 |
| Oct. 18 | Ramesh who owed ₹ 5,000 became bankrupt and paid us 50 paise in a rupee | |
| Oct. 20 | Received cash from Manohar Allowed discount | 7,500 250 |
| Oct. 23 | Withdrew from bank | 4,000 |
| Oct. 24 | Paid to Ghanshyamdas & Co. Received discount | 3,000 100 |
| Oct. 25 | Withdrew from bank for personal expenses | 3,000 |
| Oct. 27 | Sold goods for cash | 11,000 |
| Oct. 28 | Received cheque for goods sold | 9,000 |
| Oct. 29 | Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into bank |
Solution:-
Q. 14. Enter the following transactions in Three-Column Cash Book of Ramesh, Kanpur and post them in the ledger accounts:
| 2022 Jan 1 | Cash in Hand | 53,800 |
| Jan 1 | Balance at Bank | 1,55,000 |
| Jan 3 | Cash Sales | 1,39,000 |
| Jan 4 | Credit Sales to Pratap | 20,000 |
| Jan 5 | Deposited into Bank | 70,000 |
| Jan 6 | Received a cheque from Mohan | 7,000 |
| Jan 8 | Deposited Mohan’s cheque into bank | |
| Jan 10 | Paid to Anurag by cheque after getting discount of ₹ 200 | 9,800 |
| Jan 12 | Cash Purchases | 26,000 |
| Jan 14 | Withdrew from bank for office use | 50,000 |
| Jan 15 | Received a cheque from Mr. Onkar after allowing discount of ₹ 500 | 9,500 |
| Jan 19 | Paid into bank Mr. Onkar’s cheque | |
| Jan 21 | Deposited cash into bank | 40,000 |
| Jan 25 | Paid commission by cheque | 5,000 |
| Jan 27 | Received cheque from Chandra and deposited the same into bank | 10,000 |
| Jan 27 | Mr. Onkar’s cheque is dishonoured | |
| Jan 29 | Dew from bank for personal use | 8,000 |
| Jan 31 | Credit purchases from Surinder | 10,000 |
| Jan 31 | Paid salaries in cash | 5,000 |
| Jan 31 | Paid salaries by cheque | 15,000 |
| Jan 31 | Insurance premium paid by bank as per standing instructions | 5,400 |
Solution:-
