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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Get complete step-by-step solutions for T.S. Grewal Double Entry Book Keeping Class 11 - 2025-2026 - Chapter 10 – Special Purpose Book I – Cash Book. Study double-entry system details, practice timed problems, and verify answers directly.
Enter the following transactions of Ripinder, Delhi in a Single Column Cash Book and balance it:
2025
| Jan. 1 | Ripinder started business with capital ₹2,00,000 |
| Jan. 2 | Purchased furniture for cash ₹50,000 |
| Jan. 3 | Purchased goods for cash ₹30,000 |
| Jan. 5 | Paid freight ₹500 |
| Jan. 7 | Sold goods for cash ₹28,000 |
| Jan. 10 | Paid to Ramesh ₹20,000 |
| Jan. 15 | Sold goods for cash ₹10,000 |
| Jan. 20 | Paid wages ₹10,000 |
| Jan. 25 | Purchased goods from Raj on credit ₹20,000 |
| Jan. 31 | Paid rent by Cheque ₹5,000 |
In the Books of Ripinder, Delhi
Cash Book
| Dr. | Cr. | |||||||
|---|---|---|---|---|---|---|---|---|
| Date | Particulars | L.F. | Cash (₹) | Date | Particulars | L.F. | Cash (₹) | |
| 2025 Jan 01 | Capital A/c | 2,00,000 | Jan 02 | Furniture A/c | 50,000 | |||
| Jan 07 | Sales A/c | 28,000 | Jan 03 | Purchases A/c | 30,000 | |||
| Jan 15 | Sales A/c | 10,000 | Jan 05 | Freight A/c | 500 | |||
| Jan 10 | Ramesh A/c | 20,000 | ||||||
| Jan 20 | Wages A/c | 10,000 | ||||||
| Jan 31 | Balance c/d | 1,27,500 | ||||||
| 2,38,000 | 2,38,000 | |||||||
| Feb 01 | Balance b/d | 1,27,500 | ||||||
Note: Jan 25 (Credit purchase from Raj) and Jan 31 (Rent paid by cheque) are not recorded in the Cash Book as they do not involve cash transactions.
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.