Question 1

Question No 01 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 01 Chapter No 7
01. Enter the following transactions in a Single Column Cash Book∶−

2020
 
Rs

May.1
Commenced business with Cash
25,000

May.3
Bought goods for Cash
10,000

May.3
Paid Carriage
200

May.4
Sold goods for Cash
6,000

May.10
Received from Ram 
1,000

May. 12
Paid to Shiv Kumar
2,600

May. 15
Cash Sales
8,400

May.18
Purchased furniture for cash for office
5,000

May.20
Paid for Advertisement
500

May.20
Purchased goods from Mahesh on credit
6,000

May.24

Question 2

Question No 02 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 02 Chapter No 7
02.Enter the following transactions in M/s Mukerjee & Bros. Single Column Cash Book:

2020
 
Rs

Apr.1
Balance of Cash in hand
50,000

Apr.3
Purchased goods for cash
22,000

Apr.7
Purchased goods
15,000

Apr.10
Purchased goods from Gopi
30,000

Apr.13
Purchased goods from Gopi for cash
10,000

Apr. 15
Sold goods
20,000

Apr. 18
Sold goods to Vishwakarma
45,000

Apr.20
Sold goods to Raghunandan for cash
18,000

Apr.25
Received commission
5,000

Apr.30

Question 3

Question No 03 A Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 03 A Chapter No 7
03 A. Enter the following particulars in the Cash Book with Cash and Bank columns:−

2020

Apr.1
Balance of cash in hand 2,000 and at Bank 12,000.

Apr.3
Received cash from Madhav 1,800.

Apr.5
Cash Sales 1,000

Apr.6
Purchases by cheque 745

Apr.9
Paid into Bank 1,850.

Apr. 10
Paid cash for freight 54

Apr. 12
Drew from Bank for office use 600

Apr.13
Issued a cheque in favor of M/s Arun & Sons for 985.; Discount received Rs 115

Apr.16
Paid

Question 4

Question No 03 B Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 03 B Chapter No 7
03(B). Write the following transactions in a Cash Book with discount, cash, and bank columns:−

2020
 
Rs

Jun.1
Cash in hand
800

Bank Overdraft
5,700

Jun.7
Received a cheque from Bharti
3,250

Jun.9
Deposited the above cheque into the bank

Jun.12
Paid to Bhavana by cheque
2,425

Jun. 15
Bharti's cheque returned dishonored

Jun. 20
Withdrew from bank for office use
250

Jun.25
Cheque received from Panna Lal and endorsed it in favor of Kamal on 28

Question 5

Question No 04 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 04 Chapter No 7
04. Enter the following transactions in the Cash Book with Cash and Bank Columns:-

2020

Apr.1
Balance of Cash in hand 4,000, overdraft at Bank 50,000

Apr.4
Invested further capital 1,00,000 out of which 60,000 deposited into the bank.

Apr.5
Sold goods for cash 30,000 plus CGST and SGST @ 6% each

Apr.10
Purchased goods 55,000 plus CGST and SGST @ 6% each and issued a cheque for the same

Apr.11
Paid to Ram Vilas, our creditor 25,000; discount allowed by

Question 6

Question No 05 A Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 05 A Chapter No 7
05. (A) Write the following transactions in a Two Column Cash Book and balance the Cash Book:−

2020
 
Rs

Jan.1
Cash in hand
6,000

Bank Balance Cr
3,000

Jan.3
Deposited into Bank
2,000

Jan.5
Received from Mohan
400

Discount allowed
10

Jan. 7
Received a cheque from Hari and sent it to the bank
600

Jan. 9
Received a cheque from Prem Mohan
1,600

Discount allowed
25

Jan.12
Withdrew from the bank for office use
300

Jan.13
Bought goods for cas

Question 7

Question No 05 B Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 05 B Chapter No 7
05.(B)Prepare a Two Column Cash Book from the following transactions∶−

2020

May.1
Cash at office Rs 72.

Bank overdraft Rs 1,250.

May.4
Received from Prem Chand a cheque for Rs 1,875 in full settlement of his account of Rs 1,900. The cheque was banked on the same day.

May.5
Bought goods and paid by cheque Rs 500.

May.6
Narinder settled his account of Rs 700 by a cheque. This was banked on the same day.

May. 9
Paid to Manohar Lal by a cheque for Rs

Question 8

Question No 06 A Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 06 A Chapter No 7
06. (A)Enter the following transactions in the triple Column Cash Book of Mr. Mohan:-

2020
 
Rs

Jan.1
Cash in Hand 
2,200

Cash at Bank
50,000

Jan.3
Purchased goods for 75,000; Trade Discount 20%; CGST 6%, SGST 6%; Payment made by Cheque

Jan.4
Sold goods for 40,000; Trade Discount 15%; IGST 12%; Payment received by Cheque

Jan.5
Received a cheque from Naresh
1,000

Jan. 8
Cheque received from Naresh endorsed to Suresh in full settlement of his acc

Question 9

Question No 06 B Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 06 B Chapter No 7
06. (B)Enter the following transactions in a Triple Column Cash Book:-

2018
 
Rs

Dec.1
Started business with cash
50,000

Dec.2
Pays into Bank
29,000

Dec.3
Received cheque from Raja & Co. 
800

Discount allowed
20

Dec.5
Withdrew cash from bank for private use
240

Dec.10
Purchased goods for 1,00,000; IGST 18%; Payment made by Cheque

Dec.12
Sold goods for 1,50,000; Trade Discount 20%; IGST 18%; Payment received by Cheque

Dec.14
Received ch

Question 10

Question No 07 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 07 Chapter No 7
07. Enter the following transactions in the Cash Book with Cash and Bank Columns∶−

2019

Jun.1
Balance of Cash in Hand 12,000; Overdraft at Bank 1,500

Jun.2
Deposited into Bank 10,000.

Sold goods for Cash 28,000 and paid half the proceeds into Bank.

Jun.3
Purchased goods for 7,000 from Manoj & Co. on Credit.

Jun.5
Received a Money Order from Suresh 500

Jun.8
Received 2,800 from Govind. Paid 1,000 into Bank

Jun.10
Received a cheque for 7,600 fr

Question 11

Question No 08 A Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 08 A Chapter No 7
08.(A)Prepare a Cash Book with Discount, Cash and Bank Columns from the following transactions:−

2018

Mar.1
Cash in hand 1,800 and at Bank 11,000

Mar.5
Received a cheque for the commission of 3,960. The cheque was immediately deposited into the bank

Mar.7
Bought goods for cheque 7,000.

Mar.8
Bought goods for cash 500

Mar.10
Purchased a Computer and payment made by cheque of 5,000

Mar.14
Paid Trade Expenses 105.

Mar.16
Paid into Bank 1,000

Mar.

Question 12

Question No 08 B Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 08 B Chapter No 7
08.(B)Prepare a Cash Book with Discount ,Cash and Bank Columns from the following transactions:−

2018
 
Rs

May.1
Cash in hand
4,800

Bank Overdraft
30,400

May.2
Fresh Capital introduced 
20,000

May.3
Deposited into Bank 
15,000

May.4
Sold goods to Mahesh on Credit
6,200

May.5
An amount of 4,200 due from Ashok written off as bad debts in the previous year, now recovered.

May.6
Withdrew from bank for the payment of Life Insurance Premium
3,000

Question 13

Question No 09 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 09 Chapter No 7
09. Compile a Triple Column Cash Book from the following transactions of Kavita Garments∶−

2018

Feb.1
Cash in hand 7,500; Cash at bank 8,000

Feb.3
Received a cheque of 5,880 for cash sales. The cheque was immediately deposited into bank.

Feb.5
Received two cheques from Kalpna each of 10,000

Feb.6
The first cheque received from Kalpna is endorsed to Sunita in full settlement of 10,200.

Feb.8
The second cheque received from Kalpna is returned as dishono

Question 14

Question No 10 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 7
10. Record the following transaction of S. Tendulkar in Triple Column Cash Book and Journal. Only transactions not Suitable for the cash book to be entered to Journal. His overdraft arrangement with the bank has a maximum limit of Rs 1,50,000

2020

Apr.1
Cash in hand Rs 10,000 and overdraft at bank Rs 48,000

Apr.2
Received remittance from S. Dalal Rs 55,000

Apr.2
Paid telephone bill Rs 5,400 by cheque

Apr.4
Cash sale worth Rs 60,000 less trade discount @1

Question 15

Question No 11 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 7
11. Prepare a Petty Cash Book on the Imprest System from the following:

2020

Apr.1
Received 10,000 for Petty Cash

Apr.3
Paid Cartage 800.

Apr.4
Paid Bus Fare 400; Speed Post 200.

Apr.6
Paid for Stationery 700

Apr.7
Paid for Courier Services 300

Apr.9
Paid for Taxi fare 800; Wages 300

Apr.10
Paid for Wages 400; Charity 500

Apr.11
Paid for Newspaper bill 600.

Apr.12
Paid for soap 320; Speed post charges 300

Apr.13
Paid for Postage 780.

Apr.

Question 16

Question No 12 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 7
12.Record the following transactions in a Petty Cash Book with suitable columns. The book is kept on imprest system, amount of imprest being 4,000

2020

Apr.1
Petty cash in hand 540, Received cash to make-up the imprest

Paid for office cleaning 100

Apr.4
Paid railway fare 320, bus fare 280, wages 150

Apr.5
Bought shorthand notebooks for office 370.

Apr.7
Paid carriage on parcels 150, paid for wages 220

Apr.10
Bought stamps for 300, envelopes for 45

Question 17

Question No 13 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 7
13.Mr. Yadav, the petty cashier of M/s Triputi Traders received 10,000 on April 1, 2016, from the Head Cashier. Following were the petty expenses:−

2020
 
Rs

Apr.2
Taxi fare
750

Apr.3
Refreshments
450

Apr.5
Registered postal charges
200

Apr.5
Wages
700

Apr.8
Auto fare
200

Apr.9
Courier charges
150

Apr.12
Postal Stamps
600

Apr.14
Eraser/Sharpeners/Pencils
400

Apr.17
Speed Post charges
200

Apr.20
Cartage
600

Apr.20
Computer Stationery
500

Ap

Question 18

Question No 14 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 7
14. Enter the following transactions in a triple column Cash Book:-

2020
 
Rs

Mar.1
Commenced business with 1,00,000 of which 20,000 were borrowed from Mr. Ratan

Mar.2
Opened current account with Punjab National Bank
75,000

Mar.4
Bought goods by cheque
60,000

Mar.5
Purchased a typewriter for 4,000 and spent 500 on its repairs

Mar.8
Paid petty cash expenses
200

Mar.10
Transferred from Current account to Fixed Deposit Account in the Bank
5,000

Mar.

Question 19

Question No 15 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 7
15. Enter the following transactions in a three column Cash Book :-

2018

Mar.1
Cash in Hand 15,000; Bank 8,000

Mar.2
Sold goods to X on credit for 10,000

Mar.5
Sold goods for 20,000; received a cheque from them, discount allowed 2 1/2 %. The cheque was deposited into the bank on 7th March.

Mar.10
Purchased goods from Suresh on the terms of 5% Cash discount if the payment is made within 3 days 20,000.

Mar.12
Payment made to Suresh; half in Cash and hal

Question 20

Question No 16 Chapter No 7 - D.K Goal 11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 7
16. Prepare a three column Cash Book from the following particulars :-

2018
 
Rs

Feb.1
Cash in Hand 14,800; Bank Overdraft 32,700

Feb.4
Sold goods, received cheque deposited same day
4,950

Feb.5
Sold goods to Navin on Credit
5,000

Feb.8
Received from Navin a cheque for 9,500 in settlement of his account.

Feb.10
Sold goods to Murlidhar on Credit
6,000

Feb.12
Cheque received from Navin endorsed to Praveen in full settlement of his account
9,800

Fe

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Cash Book				Cr.
2020			2020
May.1	To Capital A/c	25,000	May.03	By Purchases A/c	10,000
May.04	To Sale A/c	6,000	May.03	By Carriage A/c	200
May.10	To Ram A/c	1,000	May.12	By Shiv Kumar A/c	2,600
May.15	To Sale A/c	8,400	May.18	By Furniture A/c	5,000
May.27	To Commission Received A/c	1,500	May.20	By Advertisement A/c	500
			May.24	By Mahesh A/c	4.000
			May.25	By Wages A/c	400
			May.28	By Drawing A/c	2,200
			May.31	By Salary A/c	700

			May.31	By Balance C/d	16,300
		41,900			41,900

D.K Goal +1 New ISC Accountancy Solutions Chapter No. 7 - Cash Book

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💡 Cash Book Guidelines & Rules

Topics & Questions Solved:

Table of Contents

Question No 01 Chapter No 7 - D.K Goal 11 Class

The solution of Question No 01 Chapter No 7: -

D K Goel – New ISC Accountancy -(Class 11 - ICSE)- Solution

Question No 02 Chapter No 7 - D.K Goal 11 Class

Question No 03 A Chapter No 7 - D.K Goal 11 Class

Question No 03 B Chapter No 7 - D.K Goal 11 Class

Question No 04 Chapter No 7 - D.K Goal 11 Class

Question No 05 A Chapter No 7 - D.K Goal 11 Class

Question No 05 B Chapter No 7 - D.K Goal 11 Class

Question No 06 A Chapter No 7 - D.K Goal 11 Class

Question No 06 B Chapter No 7 - D.K Goal 11 Class

Question No 07 Chapter No 7 - D.K Goal 11 Class

Question No 08 A Chapter No 7 - D.K Goal 11 Class

Question No 08 B Chapter No 7 - D.K Goal 11 Class

Question No 09 Chapter No 7 - D.K Goal 11 Class

Question No 10 Chapter No 7 - D.K Goal 11 Class

Question No 11 Chapter No 7 - D.K Goal 11 Class

Question No 12 Chapter No 7 - D.K Goal 11 Class

Question No 13 Chapter No 7 - D.K Goal 11 Class

Question No 14 Chapter No 7 - D.K Goal 11 Class

Question No 15 Chapter No 7 - D.K Goal 11 Class

Question No 16 Chapter No 7 - D.K Goal 11 Class

Question No 17 Chapter No 7 - D.K Goal 11 Class

Question No 18 Chapter No 7 - D.K Goal 11 Class

Question No 20 Chapter No 7 - D.K Goal 11 Class

Question No 21 Chapter No 7 - D.K Goal 11 Class

Question No 22 Chapter No 7 - D.K Goal 11 Class

Question No 24 Chapter No 7 - D.K Goal 11 Class

Question No 25 Chapter No 7 - D.K Goal 11 Class

Question No 26 Chapter No 7 - D.K Goal 11 Class

Sarbjit SinghB.Com and M.Com

2020		Rs
May.1	Commenced business with Cash	25,000
May.3	Bought goods for Cash	10,000
May.3	Paid Carriage	200
May.4	Sold goods for Cash	6,000
May.10	Received from Ram	1,000
May. 12	Paid to Shiv Kumar	2,600
May. 15	Cash Sales	8,400
May.18	Purchased furniture for cash for office	5,000
May.20	Paid for Advertisement	500
May.20	Purchased goods from Mahesh on credit	6,000
May.24	Paid to Mahesh	4,000
May.25	Paid Wages	400
May.27	Received for Commission	1,500
May.28	Withdrew for personal use	2,200
May.31	Paid salary	700