Question 1

Question No 1 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 1 Chapter No 10
Enter the following transactions of Mr. Ripinder, Delhi in a Single Column Cash Book and Balance it:

2018
 
Rs.

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.

Question 2

Question No 2 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 2 Chapter No 10
Enter the following transactions of Mr Ripinder, Delhi in a Single Column Cash Book and Balance it:

2018
 
Rs.
2018
 
Rs.

Apr.1
Mr Suresh Commenced Business with Cash
80,000
Apr.17
Paid for Stationery
200

Apr.3
He bought goods 
50,000
Apr.18
Paid for office furniture
3,000

Apr.5
Sold goods for Cash
40,000
Apr.21
Received from Mr Kailash Chand
6,800

Apr.6
Received cash from Mr Manohar
3,600
Apr.22
Paid for advertising
1,008

Apr.9
Paid into Bank
30,000
Apr

Question 3

Question No 3 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 3 Chapter No 10
Enter the following transactions of Mr Ripinder, Delhi in a Single Column Cash Book and Balance it:

2018
 
Rs.

Apr.1
Sri Gopal commenced business introducing cash Rs. 60,000 and Rs. 1,50,000 by taking a loan from the Allahabad Bank.

Apr.4
Purchased following assets for business: Computer Rs 16,000; Furniture Rs 18,500 and Machinery Rs 32,000 plus CGST and SGST @ 6% each, paid by cheque

Apr.6
Purchased goods of Rs 40,000 plus CGST and SGST @ 6% each from

Question 4

Question No 4 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 4 Chapter No 10
Prepare Simple Cash Book from the following transaction of Simran, Delhi:

2018
 
Rs.
2018
 
Rs.

Mar.1
Mr Simran Commenced Business with Cash
65,000
Mar.17
Paid for miscellaneous expenses
450

Mar.3
Bought goods for cash, CGST and SGST paid @ 6% each
6,850
Mar.19
Received cash from Mr Trilok Chand
4,850

Mar.4
Paid cash to Mr Mohan
950
Mar.22
Purchased goods, CGST and SGST paid @ 6% each
2,500

Mar.6
Deposited in Bank
40,000
Mar.22
Paid Salary
4,000

Mar.6
Pa

Question 5

Question No 5 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 5 Chapter No 10
From the following prepare Single Column Cash Book of Suresh, Chennai and post them into ledger accounts:

2018
 
Rs.

Apr.1
Cash in Hand
6,400

Apr.3
Received Cash from Anupama
1,00,000

Apr.4
Paid into Bank 
80,000

Apr.5
Received from Bhumika as commission Rs 6,000 plus CGST and SGST @ 6% each

Apr.6
Paid Wages 
30,000

Apr.7
Withdrawn from Bank for expenses
30,000

Apr.8
Purchased goods from Ashok on the credit of Rs 10,000 plus CGST and SGST @ 6% each

Question 6

Question No 6 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 6 Chapter No 10
Two-Column Cash BookWithout Goods and Services Tax (GST)Record the following transactions in Double Columns Cash Book and Balance the book on 31st March 2018

2018
 
Rs.

Mar.1
Cash in Hand
12,750

Cash at Bank
72,400

Mar.4
Received from Asha cash Rs 1,200 and a cheque for Rs 3,200, allowed discount Rs 400

Mar.7
Paid salary to staff by cheque
25,600

Mar.9
Withdrawn cash from the bank for office use
21,900

Mar.12
Interest paid by the bank on bank bala

Question 7

Question No 7 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 7 Chapter No 10
Record the following transactions in Double Columns Cash Book and Balance the book on 31st March 2018

2018
 
Rs.

Jun.1
Cash in Hand Rs 800, Bank Overdraft Rs 5,700

Jun.7
Received a Cheque from Bharati, Discount allowed Rs 150
3,250

Jun.9
Deposited the above cheque into Bank

Jun.15
Cheque Received from Panna Lal 
1,200

Jun.20
Bharati’s cheque returned dishonoured

Jun.28
Panna Lal’s cheque was endorsed to Kamal

Jun.30
Income tax paid by cheque

Question 8

Question No 8 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 8 Chapter No 10
With Goods and Services Tax (GST)Prepare Two-Column Cash Book of Bimal, Lucknow from the following transactions:

2018
 
Rs.
2018
 
Rs.

Jun.1
Cash Balance
5,000
Jun.21
Drawn from Bank
5,000

Jun.1
Bank Balance
17,500
Jun.29
Paid office salaries in cash
4,000

Jun.5
Cash received from the sale of shares
5,000
Jun.30
Sold goods in cash Rs 8,000 plus CGST and SGST @6% each and banked the same

Jun.6
Cheque Received as an advance against the sale, paid into a b

Question 9

Question No 9 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 9 Chapter No 10
Prepare Two-Column Cash Book from the following transactions of Mani, Kochi :

2018

Mar.1
Cash in hand Rs15,000; cash at Bank Rs 5,000

Mar.3
Purchased goods for Cash Rs 6,720 including CGST and SGST @ 6%p.a, received a discount of Rs 220

Mar.5
Deposited into bank Rs 5,000

Mar.7
Cash sale Rs 10,000 Plus CGST and SGST @6% each

Mar.10
Cash is withdrawn from bank for office use Rs 2,000

Mar.15
Received three months post-dated cheque of Rs 20,000 from R

Question 10

Question No 10 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 10
Prepare Two-Column Cash Book of Vinod, Delhi from the following transactions:

2018
 
Rs

Oct.1
Cash in hand 
25,000

Oct.1
Cash at Bank 
75,000

Oct.7
Bought goods for Rs 15,000 plus IGST@12% against Cheque

Oct.8
Bought goods for 5,000 plus CGST and SGST@6% each

Oct.10
Honoured our own acceptance by cheque
5,000

Oct.14
Paid petty expenses
150

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

Oct.20
Received cash

Question 11

Question No 11 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 10
Enter the following transaction in the cash book of Chandrika of Chandigarh:

2018
 
Rs

Jan.1
Chandrika commences business with Cash 
1,00,000

Jan.3
She opened a Bank current Account with her Saving Account cheque
19,00,000

Jan.4
She receives a cheque from Kirti & Co. on account  
60,000

Jan.7
She pays into Bank Kirti & Co.’s cheque
60,000

Jan.10
She advanced Ratan & Co. by cheque  
35,000

Jan.12
Tripathi & Co. pays into Bank Account
47

Question 12

Question No 12 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 10
Enter the following transactions in the two-column cash book of Reena, Chandigarh and find out cash and bank balances;

2018
 
Rs

Apr-01
Cash Balance Rs 2,000, bank balance Rs 24,500

Apr-02
Cash sales Rs 60,000 plus CGST and SGST @6% each

Apr-05
Deposited in Bank
50,000

Apr-07
Issued cheque to Sohan 
10,000

Apr-09
Sold goods for cash Rs 10,000 plus CGST and SGST @6% each

Apr-12
Received a cheque from National Insurance Co. Ltd. against claim lo

Question 13

Question No 13 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter.
Write the following transaction in the Cashbook of Premium Stores, Kolkata :

2018
 
Rs

Jan.1
Commenced business with cash 
50,000

Jan.2
Opened Bank account and deposited  cash in bank
20,000

Purchased goods  in cash of Rs 5,000 plus CGST and SGST @6% each  
5,000

Jan.4
Paid wages 
500

Jan.6
Cash sales of Rs 2,000 plus CGST and SGST @6% each 
2,000

Purchased goods for Rs 10,000 plus CGST and SGST @6% each

Jan.10
Sold goods of RS 4,000 plus CGST and

Question 14

Question No 14 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter.
14.Record the following transaction in two-column Cashbook of Ripple, Delhi  :

2018
 
Rs

Mar.1
Cash balance
25,000

Bank balance
20,000

Mar.4
Paid insurance premium by cheque
14,200

Mar.7
Cash purchases of goods of Rs15,000 plus CGST and SGST @6%

Received cash discount of 3% of purchases Cost of goods

Mar.8
Cash sale of Rs 15,000 plus CGST and SGST @6%
2,000

Allowed cash discount @2% of the Sale Value of goods

Mar.10
Cash deposited into B

Question 15

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

Sarbjit Singh · Accepted Answer

Question No 15 Chapter.
15.Enter the following transaction in the two-column cash book of Gaurav, Delhi :

2018
 
Rs

Apr.1
Opening balance of cash in Hand
1,00,000

Opening Balance of bank overdraft
5,00,000

Apr.2
Sold goods for cash, including CGST and SGST @6% each
4,48,000

Apr.3
Sold goods including CGST and SGST@6% each against cheque and paid into the bank the same day 
3,36,000

Apr.5
Sold goods to Reema, including IGST @12% 
1,12,000

Apr.6
Ram paid by cheque 
78,000

Dis

Question 16

Question No 16 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 10
Analytical Petty cash Book
Without Goods and service Tax(GST)
16. From the following information, prepare an Analytical Petty cash book :

2018
 
Rs

Apr.1
Received for cash payment
20,000

Apr.2
Paid for postage
1,600

Apr.5
Paid for stationery
1,000

Apr.8
Paid for advertisement
2,000

Apr.12
Paid for wages
800

Apr.16
Paid for carriage
600

Apr.20
Paid for conveyance
880

Apr.25
Paid for travelling expenses
3,200

Apr.27
Paid for postage
480

Apr.28
P

Question 17

Question No 17 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 10
17. The following transaction took place during the week ended on 28th May 2018. How will you record them in the petty cash books which were maintained with a weekly ‘float’ of Rs 3,000 :

2018
 
Rs

May.23
Postage
400

May.24
Casual Labour
500

May.24
Taxi hire
600

May.26
Writing pads and registers
800

May.27
Cartage
200

May.28
Bus fare
300

The solution of Question No 17 Chapter No 10: -

Dr.
Analytical Petty cash book

Receipt
Date
V. NO
Partic

Question 18

Question No 18 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 10
18. Sri R maintains a columnar Petty cash book on imprest, system. The imprest amount is Rs 5,000.From the following information show how his Petty cash Would appear for the week ended 12th September 2017 :

2017
 
Rs

Sep.7
Balance in hand 
1,349

Received cash reimbursement to make up the imprest

Postage
123

Stationary
321

Entertainment
54

Sep.8
Travelling and expenses
126

Miscellaneous expenses
11

Entertainment
72

Sep.9
Repairs
1,

Question 19

Question No 19 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 10
19. A Petty cashier in a frim received Rs15,000 as the petty cash imprest on 4th June 2017. During the week, his expenses were as follow:

2017
 
Rs

Jun.4
Conveyance change for manager’s trip to the city
500

Jun.4
Wages to casual labellers
1,500

Jun.5
Bus fare to workmen sent to customer’s premises
200

Jun.5
Stationary purchased for Rs 1,000 plus CGST and SGST @6% each

Jun.6
Sent documents to head office by registered post
400

Jun.6
Postage stamp  pu

Date	Particulars	Amount	Date	Particulars	Amount
Dr.	Cash Book				Cr.
2018			2018
Jan. 1	To Capital A/c	2,00,000	Jan. 2	By Furniture A/c	50,000
Jan. 7	To Sale A/c	28,000	Jan. 3	By Purchase A/c	30,000
Jan. 15	To Sale A/c	10,000	Jan. 5	By Freight A/c	500
			Jan. 10	By Ramesh A/c	20,000
			Jan. 20	By Wages A/c	10,000
			Jan. 30	By Balance C/d	1,27,500

		2,38,000			2,38,000

T.S. Grewal 11 Class Financial Accounting Solutions Chapter No 10 - Cash Book - T.S. Grewal - XI

Quick Chapter Summary & Cheat Sheet

💡 Cash Book Guidelines & Rules

Topics & Questions Solved:

Table of Contents

Question No 1 Chapter No 10 - T.S. Grewal 11 Class

Solution of Question No 1 Chapter No 10: -

Question No 2 Chapter No 10 - T.S. Grewal 11 Class

Question No 3 Chapter No 10 - T.S. Grewal 11 Class

Question No 4 Chapter No 10 - T.S. Grewal 11 Class

Question No 5 Chapter No 10 - T.S. Grewal 11 Class

Question No 6 Chapter No 10 - T.S. Grewal 11 Class

Question No 7 Chapter No 10 - T.S. Grewal 11 Class

Question No 8 Chapter No 10 - T.S. Grewal 11 Class

Question No 9 Chapter No 10 - T.S. Grewal 11 Class

Question No 10 Chapter No 10 - T.S. Grewal 11 Class

Question No 11 Chapter No 10 - T.S. Grewal 11 Class

Question No 12 Chapter No 10 - T.S. Grewal 11 Class

Question No 13 Chapter No 10 - T.S. Grewal 11 Class

Question No 14 Chapter No 10 - T.S. Grewal 11 Class

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

Question No 16 Chapter No 10 - T.S. Grewal 11 Class

Question No 17 Chapter No 10 - T.S. Grewal 11 Class

Question No 18 Chapter No 10 - T.S. Grewal 11 Class

Question No 19 Chapter No 10 - T.S. Grewal 11 Class

Sarbjit SinghB.Com and M.Com

2018		Rs.
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