11th | Special Purpose Books-I Cash Book | Question No. 5 To 8 | Ts Grewal Solution 2024-2025

2024

`

March 1

Cash in Hand

12,750

Cash at Bank

72,400

March 4

Received from Asha cash ` 1,200 and a cheque for ` 3,200, allowed discount ` 400

March 7

Paid salary to staff by cheque

25,600

March 9 

Withdrawn cash from bank for office use

21,900

March 12

Interest paid by bank on bank balance

1,200

March 16

Purchased furniture in cash

16,500

March 21

Paid Mohan & Co. by cheque, discount received ` 100

10,900

March 24

Proprietor withdrew from office cash for his personal use

11,600

March 29

Sold goods to Manoj for cash

14,800

March 31

Deposited office cash into bank

21,200

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2024

2024

Mar 01

Balance b/d

12,750

72,400

Mar 07

Salary A/c

25,600

Mar 04

Asha A/c

1,200

3,200

Mar 09

Cash A/c

C

21,900

Mar 09

Bank A/c

C

21,900

Mar 16

Furniture A/c

16,500

Mar 12

Bank Interest

1,200

Mar 21

Mohan & Co.

10,900

Mar 29

Sales A/c

14,800

Mar 24

Drawings A/c

11,600

Mar 31

Cash A/c

C

21,200

Mar 31

Bank A/c

C

21,200

Balance c/d

1,350

39,600

50,650

98,000

50,650

98,000

2023

`

2023

`

June 1

Cash Balance

5,000

June 21

Drawn from Bank

5,000

June 1

Bank Balance

17,500

June 29

Paid office salaries in cash         

4,000

June 5
 

Cash received from sale of
personal asset deposited in firm's account

5,000

June 30

 

Sold goods in cash and banked the same day

8,000 

June 6
 

Cheque received as advance
against sale, paid into bank

50,000

June 30

Paid rent by cheque

1,000

June 7

Paid S. Bose by cheque

12,500

Discount received

200

June 9

Paid wages in cash

3,000

June 20

Received a cheque from

A. Mukherjee and sent it to bank

6,000

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2023

2023

June 01

Balance b/d

5,000

17,500

June 05

Investment

5,000

June 07

S. Bose

12,500

June 06

Advances A/c

50,000

June 09

Wages A/c

3,000

June 20

A Mukherji

6,000

June 21

Cash A/c

C

5,000

June 21

Bank A/c

C

5,000

June 29

Office Salaries A/c

4,000

June 30

Sales A/c

8,000

June 30

Rent A/c

1,000

June 30

Balance c/d

3,000

68,000

10,000

86,500

10,000

86,500

2024

March 1

Cash in Hand ` 15,000; Cash at Bank ` 5,000

March 3

Purchased goods for cash ` 6,720 received discount of ` 220

March 5

Deposited into bank ` 5,000

March 7

Cash sales ` 10,000

March 10

Cash withdrawn from Bank ` 2,000

March 15

Received three months post datedcheque of ` 20,000 from Raj and discounted from bank paying discounting charges ` 750

March 18

Received cheque from Deepak for ` 5,000 (not banked), allowed discount ` 200

March 20

Cheque received from Deepak deposited in Bank

March 22

Paid to Chandra by cheque` 2,500; received discount ` 100

March 25

Withdrew from bank for personal use ` 1,000

March 28

Sold goods  to Ashok for` 10,000

March 30

Purchased goods from Chander` 20,000

March 31

Received cheque from Ashok` 5,000 and deposited in bank, allowed cash discount ` 200

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2024

2024

Mar. 01

Balance b/d

15,000

5,000

Mar. 03

Purchases A/c

6,500

Mar.05

Cash A/c

C

5,000

Mar. 07

Sales A/c

10,000

Mar. 05

Bank A/c

C

5,000

Mar. 10

Cash A/c

C

2,000

Mar. 10

Bank A/c

C

2,000

Mar. 22

Chandra

2,500

Mar. 15

Raj

19,250

Mar. 25

Drawings A/c

1,000

Mar. 18

 
Deepak

5,000

Mar. 31

Ashok

5,000

Mar.31

Balance c/d

15,500

33,750

27,000

39,250

27,000

39,250

Journal

Date

Particulars

L.F.

Debit

(`)

Credit
(`)

Mar. 30

Ashok Mitra
   To Sales A/c
(Being Sold goods on credit)

Purchases A/c
   To Chander
(Being Goods purchased on credit)

Dr.




Dr.
 

10,000




20,000

10,000




20,000

2023

`

Oct. 1

Cash in Hand

25,000

Oct. 1

Cash at Bank

75,000

Oct. 7

Bought goods for  against cheque

15,000 

Oct. 8

Bought goods

 5,000

Oct. 10

A post-dated cheque issued earlier honoured

5,000

Oct. 14

Paid miscellaneous 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

7,500

Allowed discount

250

Oct. 23

Withdrew from bank

4,000

Oct. 24

Paid to Ghanshyamdas& Co.

3,000

Received discount

100

Oct. 25

Withdrew from bank for personal expenses

3,000

Oct. 27

Sold goods

 11,000

Oct. 28

Received cheque for goods sold

 19,000

Oct. 29

Received part payment from Akhil of ` 5,000 and deposited ` 3,000 out of it into bank

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

Date

Particulars

L.F.

Cash

(`)

Bank

(`)

2023

2023

Oct 01

Balance b/d

25,000

75,000

Oct 01

Purchases A/c

15,000

Oct 18

Ramesh A/c

2,500

Oct 08

Purchases A/c

5,000

Oct 20

Manohar A/c

7,500

Oct 14

Petty Expenses A/c

150

Oct 23

Bank A/c

C

4,000

Oct 23

Cash A/c

4,000

Oct 27

Sales A/c

11,000

Oct 24

Ghanshyamda & Co. A/c

3,000

Oct 28

Sales A/c

19,000

Oct 25

Drawings A/c

3,000

Oct 29

Loan A/c

2,000

3,000

Oct 31

Balance c/d

43,850

75,000

52,000

97,000

52,000

97,000