Question No 15 Chapter No 10 – T.S. Grewal 11 Class


Question No 15 Chapter.


15.Enter the following transaction in the two-column cash book of Gaurav, Delhi :

2018 Rs
Apr.1Opening balance of cash in Hand1,00,000
 Opening Balance of bank overdraft5,00,000
Apr.2Sold goods for cash, including CGST and SGST @6% each4,48,000
Apr.3Sold goods including CGST and SGST@6% each against cheque and paid into the bank the same day 3,36,000
Apr.5Sold goods to Reema, including IGST @12% 1,12,000
Apr.6Ram paid by cheque 78,000
 Discount allowed2,000
Apr.7Bought goods from Rahul, Gurugram for Rs 40,000 plus CGST and SGST @6%each and paid him by cheque44,800
 Salary paid to staff by cheque2,20,000
Apr.10Deposited into bank3,10,000
Apr.11Received a cheque from Suresh and paid into Bank1,28,500
 Discount allowed 1,500
Apr.15Received  from R . Kumar a cheque for a full settlement of his account for Rs 1,95,0001,87,500
Apr.18Paid wages in Cash 30,000
Apr.20Bank charges, including CGST and SGST @6% each 5,600
Apr.22Withdrew from the bank for office use 1,00,000
 Withdrew from the bank for personal use1,20,000
Apr.25Paid electricity gill by cheque31,500
 Issued a cheque in favour of Sudha as an advance for purchase of the house of Gaurav2,00,000
Apr.26Received a cheque from Amar58,200
 Allowed discount to him1,800
Apr.28Cheque received from Amar sent to the bank  
Apr.30Bank collected interest received on investment15,000
 Paid rent for the month of May 2018, including CGST and SGST @6%22,400

The solution of Question No 15 Chapter No 10: – 

In the Books of Gaurav, Delhi

Dr.Cash Book Cr.
L.F.Cash Bank DateParticulars
Apr. 2018    Apr. 2018    
1To Balance b/f 1,00,000 1To Balance b/f  5,00,000
2To Sale A/c 4,00,000 7By Purchase A/c  40,000
2To Output CGST A/c * 24,000 7By Input CGST A/c  2,400
2To Output SGST A/c * 24,000 7By Input SGST A/c  2,400
3To Sale A/c  3,00,0007By Staff salary A/c *  2,20,000
3To Output CGST A/c *  18,00011By Bank A/cc3,10,000 
3To Output SGST A/c *  18,00018By Wages A/c 30,000 
6To Ram A/c  78,00020By Bank Charges A/c  5,000
10To Cash A/cc 3,10,00020By Input CGST A/c  300
11To Suresh A/c  1,28,50020By Input SGST A/c  300
15To R. Kumar A/c  1,87,50022By Cash A/cc 1,00,000
22To Bank A/cc1,00,000 22By Drawing A/c  1,20,000
28To Amar A/c  58,20025By Electricity bill A/c  31,500
30To Interest on investment A/c  15,00025By Sudha A/c  2,00,000
     30By Advance Rent A/c 20,000 
     30By Input CGST A/c 1,200 
     30By Input SGST A/c 1,200 
31By Balance C/d  1,08,70031By Balance C/d 2,85,600 
   6,48,00012,21,900   6,48,00012,21,900

All transactions which are highlighted with (*) are explained as following as follows: –


*Oct. 2  Cash Sale Rs 60,000 plus CGST and SGST @6% each

The calculation of Amount of CGST and SGST @ 6% each
60,0000 * 12% = 7,200/-

*Oct. 9 Sale of goods of 10,000 plus CGST and SGST@6% each

The calculation of Amount of CGST and SGST @ 6% each
10,000 * 6% = 600/- each

*Oct. 18 Ramesh who owed Rs 5,000 became Bankrupt and Paid us 50 paise in a rupee

The calculation of the Amount of Bad Debts
5,000 X .50


*Oct. 27 Sold goods for Rs 11,000 Plus CGST and SGST @6% against Cash

The calculation of Amount of CGST and SGST @ 6% each
11,000 * 6% = 660/- each

*Oct. 28 Received a cheque for goods sold for Rs 9,000 plus CGST and SGST @6% each

The calculation of Amount of CGST and SGST @ 6% each
9,000 * 6% = 540/- each

To understand more about cash book please check out following links: –

Cash Book | Types of Cash Book | Subsidiary Books


Single Column Cash Book | Explained with Example

Double Column Cash Book | Explained with Example

Triple Column Cash Book | Explained with Example

Petty Cash Book | Example | Subsidiary Books

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Also, Check out previous Chapters: –


Check out T.S. Grewal +1 Book 2019 @ Oficial Website of Sultan Chand Publication

T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping



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