[ISC] Q 17, 18 Cash Book Solutions TS Grewal Class 11 (2026-27)
Solution of Question 17 and 18 Cash Book TS Grewal class 11 ISC 2026-27.
Q. 17. Enter the following transactions in the book of Chandrika of Chandigarh:
| 2022 Jan 1 | Chandrika commences business with cash | 1,00,000 |
| Jan 3 | She opened a Bank Current Account with her Savings Account cheque | 19,00,000 |
| Jan 4 | She receives cheque from kirti & Co. on account | 60,000 |
| Jan 7 | She pay into Bank Kirti & Co.’s cheque | |
| Jan 10 | She advanced Ratan & Co. by cheque | 35,000 |
| Jan 12 | Tripathi & Co. pays into her Bank A/c | 47,500 |
| Jan 15 | She received cheque from Warsi and allows him discount of ₹ 3,500 | 45,000 |
| Jan 20 | She receives cash ₹ 7,500 and cheque ₹ 10,000 from kalyan against credit balance | |
| Jan 25 | She pays into Bank, including cheques received on 15th and 20th January | 1,00,000 |
| Jan 27 | She pays by cheque for purchases | 27,500 |
| Jan 28 | Cheque received from Warsi was dishonoured | |
| Jan 30 | She pays sundry expenses in cash | 50 |
| Jan 30 | She pays John & Co. in cash and is allowed discount of ₹ 3,500 | 37,500 |
| Jan 31 | She pays office rent by cheque | 20,000 |
| Jan 31 | She draws a cheque for office use | 40,000 |
| Jan 31 | She pays staff salaries by cheque | 30,000 |
| Jan 31 | She pays cash for stationery | 2,500 |
| Jan 31 | She purchases goods for cash | 12,500 |
| Jan 31 | She pays Jagpal by cheque for commission | 30,000 |
| Jan 31 | She recieves cheque for commission from Raghubir & Co. and pays the same into Bank | 50,000 |
| Jan 31 | Cash Sales | 45,000 |
Solution:-
Q. 18. Record the following transactions in Three-column Cash Book of Ripple, Delhi:
| 2022 March 1 | Cash balance | 25,000 |
| Bank balance | 20,000 | |
| March 4 | Paid insurance premium by cheque | 14,200 |
| March 7 | Cash purchases of goods Received cash discount of 3% of purchase cost of goods | 15,000 |
| March 8 | Cash sale Allowed cash discount @ 3% of sale value of goods | 15,000 |
| March 10 | Cash deposited into bank | 15,000 |
| March 11 | Telephone bill paid by cheque | 2,000 |
| March 14 | Withdrew from bank for personal use | 6,000 |
| March 15 | Withdrew from bank for official use | 14,500 |
| March 20 | Received cheque from Dinesh in full settlement of ₹ 11,000 and deposited the same into Bank | 10,700 |
| March 23 | Cash received from Mohan Discount allowed | 6,850 150 |
| March 24 | Stationery purchased for cash | 1,000 |
| March 24 | Cheque received from Gupta, allowed him discount of ₹ 250 | 4,500 |
| March 28 | Cheque received from Gupta deposited into bank | |
| March 31 | cheque deposited on March 28 dishonoured and returned by the bank | |
| March 31 | Rent paid by cheque | 4,000 |
| March 31 | Paid cash for postage | 220 |
| March 31 | Paid wages to watchman in cash | 3,000 |
Solution:-
