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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:
2025
| April 1 | Opening Balance of Cash in Hand ₹1,00,000 |
| April 1 | Opening Balance of Bank Overdraft ₹5,00,000 |
| April 2 | Sold goods for cash ₹3,48,000 |
| April 3 | Sold goods against cheque and paid into bank the same day ₹3,36,000 |
| April 5 | Sold goods to Reema; Payment received by cheque ₹1,00,000 |
| April 6 | Ram paid by cheque ₹78,000; Discount allowed ₹2,000 |
| April 6 | Reema's cheque deposited in bank |
| April 7 | Bought goods from Rahul; paid him by cheque ₹44,800 |
| April 7 | Salary paid to staff by cheque ₹2,20,000 |
| April 10 | Deposited in bank ₹3,00,000 |
| April 14 | Received a cheque from Suresh and paid into bank ₹1,28,500; Discount allowed ₹1,500 |
| April 15 | Received from R. Kumar a cheque for full settlement of his account for ₹1,95,000 ₹1,87,500 |
| April 18 | Paid wages in cash ₹30,000 |
| April 20 | Bank charges ₹5,000 |
| April 22 | Withdrew from bank ₹1,00,000 |
| April 22 | Withdrew from Bank for personal use ₹1,20,000 |
| April 25 | Paid electricity bill by cheque ₹31,500 |
| April 25 | Issued a cheque to Sudha as advance for purchase of house of Gaurav ₹2,00,000 |
| April 30 | Bank collected interest received on investments ₹15,000 |
In the Books of Gaurav, Delhi
Cash Book
| Dr. | Cr. | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Date | Particulars | L.F. | Cash (₹) | Bank (₹) | Date | Particulars | L.F. | Cash (₹) | Bank (₹) | |
| 2025 Apr 01 | Balance b/d | 1,00,000 | Apr 01 | Balance b/d | 5,00,000 | |||||
| Apr 02 | Sales A/c | 3,48,000 | Apr 07 | Purchases A/c (Rahul) | 44,800 | |||||
| Apr 03 | Sales A/c | 3,36,000 | Apr 07 | Salary A/c | 2,20,000 | |||||
| Apr 06 | Ram A/c | 78,000 | Apr 10 | Bank A/c | C | 3,00,000 | ||||
| Apr 06 | Reema A/c (Cheque in Hand) | 1,00,000 | Apr 18 | Wages A/c | 30,000 | |||||
| Apr 10 | Cash A/c | C | 3,00,000 | Apr 20 | Bank Charges A/c | 5,000 | ||||
| Apr 14 | Suresh A/c | 1,28,500 | Apr 22 | Cash A/c | C | 1,00,000 | ||||
| Apr 15 | R. Kumar A/c | 1,87,500 | Apr 22 | Drawings A/c (Personal) | 1,20,000 | |||||
| Apr 22 | Bank A/c | C | 1,00,000 | Apr 25 | Electricity A/c | 31,500 | ||||
| Apr 30 | Interest on Investments A/c | 15,000 | Apr 25 | Drawings A/c (House Advance) | 2,00,000 | |||||
| Apr 30 | Balance c/d | 76,300 | Apr 30 | Balance c/d | 2,18,000 | |||||
| 5,48,000 | 12,21,300 | 5,48,000 | 12,21,300 | |||||||
| May 01 | Balance b/d | 2,18,000 | May 01 | Balance b/d | 76,300 | |||||
Notes: Apr 01 — Opening bank overdraft ₹5,00,000 shown on Cr. side. Apr 05/06 — Reema's cheque ₹1,00,000 initially "Cheque in Hand", deposited Apr 06. Apr 06 — Ram's cheque ₹78,000; discount allowed ₹2,000. Apr 11/14/15 — Suresh, R.Kumar cheques deposited. Apr 15 — R. Kumar settled ₹1,95,000 at ₹1,87,500 (discount ₹7,500). Apr 22 — Withdrew ₹1,00,000 cash; ₹1,20,000 for personal use by cheque. Apr 25 — ₹2,00,000 cheque as advance for Gaurav's house = Drawings. Apr 30 — Bank still in overdraft: ₹76,300 shown on Dr. side as Balance c/d.
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Q.No.11 | Chapter 10 – Special Purpose Book I – Cash Book | T.S. Grewal Solution 2025-26", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Textbook Solution.
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