Question 1

Question 1 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 1 Chapter 7 – Unimax Publications of Class 11
1. Enter the following transactions in the simple cash book for December 2023:

2023
 
₹

Dec.1
Cash in hand 
7,750

Dec.6
Paid to Sonu
45

Dec.8
Purchased goods   
600

Dec.15
Received cash from Parkash 
960

Dec.20
Cash sales
500

Dec.20
Paid to S. Kumar 
1,200

Dec.30
Paid rent
600

The solution of Question 1 Chapter 7 – Unimax Publications of Class 11

Dr.
Cash Book
Cr.

Date
Particulars
L. F.
cash
Date
Particulars
L. F.
c

Question 2

Question 2 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 2 Chapter 7 – Unimax Publications of Class 11
2. Record the following transactions in a simple cash book for November 2023:

2023

Nov.1
Cash in hand
12,500

Nov.4
Cash Paid to Hari
600

Nov.7
Purchased goods
800

Nov.12
Received cash from Amit
1,960

Nov.16
Sold goods for Cash
800

Nov.20
Paid to Manish
590

Nov.25
Paid cartage
100

Nov.30
Pair salary
1,000

The solution of Question 2 Chapter 7 – Unimax Publications of Class 11

Dr.
Cash Book
Cr.

Date
Particulars
L

Question 3

Question 3 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 3 Chapter 7 – Unimax Publications of Class 11
3. Prepare a simple cash book from the following transactions Mr X on Aprile.

2023

Apr.1
Mr X commenced business with cash
4,800
Apr.17
Paid for stationery 
9

Apr.3
He bought goods for cash
3,000
Apr.21
Received from Mr Kaliash Chand
408

Apr.5
Sold goods for cash
60
Apr.22
Paid for advertising 
54

Apr.6
Received cash from Mr Monohar Lal
216
Apr.25
Purchases Postage stamps
5

Apr.9
Paid into bank
1,800
Apr.28

Question 4

Question 4 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 4 Chapter 7 – Unimax Publications of Class 11
4. Enter the following transactions in a single column cash book and post them into the ledger:

2023

Apr.1
Cash in hand
50,000

Apr.5
Cash Purchases of ₹ 10,000 plus CGST and SGST @ 6 % each

Apr.8
Cash sales of ₹8,000plus CGST and SGST @ 6% each

Apr.10
Received cash from Mohan
10,000

Apr.15
Purchased furniture for ₹5,000 plus CGST and SGST @6 % each

Apr.22
Paid to wages
2,000

Apr.25
Received commission ₹

Question 5

Question 5 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 5 Chapter 7 – Unimax Publications of Class 11
5. Enter the following transactions in a simple cash book of Reema, Dehli:

2023
 
₹

Jan.1
Started business with cash
1,00,000

Jan.2
Opened a bank account and deposited 
50,000

Jan.3
Purchases goods for cash for ₹20,000 plus CGST and SGST @6% each from Kalra Electricals, Delhi

Jan.3
Sold goods of ₹ 5,000 plus IGST @ 12 % to Ram of Chandigarh on credit

Jan.5
Received from Ram 
3,000

Jan.7
Paid rent of ₹4,000 plus CGST and S

Question 6

Question 6 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 6 Chapter 7 – Unimax Publications of Class 11
6. Prepare a single column cash book for the month of April 2023, from the following transactions of Amitabh of Chennai:

2023
 
₹

Apr.1
Cash in hand
25,000

Apr.2
Cash sales, including CGST and SGST @ 6% each 
2,46,400

Apr.3
Deposited cash into the bank
2,00,000

Apr.3
Paid cheque to a creditor ₹49,900 after deducting cash discount of ₹3,100

Apr.4
Wages paid in cash
22,500

Apr.4
Cash sales of ₹1,80,000 plus CGS

Question 7

Question 7 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 7 Chapter 7 – Unimax Publications of Class 11
7. Record the following transactions in the two-column cash book for December 2019:

2023

Dec.1
Started business with cash
80,000

Dec.4
Deposited in bank
50,000

Dec.10
Received cash from Rahul
1,000

Dec.15
Bought goods for cash
8,000

Dec.22
Bought goods by cheque
10,000

Dec.25
Paid to Shyam by cash
20,000

Dec.30
Drew from the bank for office use
2,000

Dec.30
Rent paid by cheque
1,000

The solution of Question

Question 8

Question 8 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 8 Chapter 7 – Unimax Publications of Class 11
8. Enter the following transactions in a two cash book:

2023

Jan.1
Commenced business with cash
50,000

Jan.2
Deposited into bank
40,000

Jan.3
Received cash from Mohan ₹950 in full settlement of a debt of
1,000

Jan.4
Bought goods for cash
10,000

Jan.4
Bought goods by cheque
15,000

Jan.5
Sold goods by cheque ₹20,000 and deposited into the bank the same day

Jan.5
Paid to Arun by cheque ₹1,900in full settlement of h

Question 9

Question 9 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 9 Chapter 7 – Unimax Publications of Class 11
9. Enter the following transactions in the two-column cash book and balance it :

Feb.1
Commenced business with cash
30,000

Feb.2
Opened a current account in the state bank of India and deposited
16,000

Feb.2
Purchases goods and paid for these by cheque
3,200

Feb.5
Sold goods and received cheque
2,000

Discount allowed
10

Cash in hand (Balance deposited into the bank)
10,500

The solution of

Question 10

Question 10 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 10 Chapter 7 – Unimax Publications of Class 11
10. From the following particulars, prepare a cash book with suitable columns:

Mar.1
Cash in hand
17,000

Mar.1
Bank balance with State Bank of India (SBI)
50,000

Mar.1
Overdraft with Punjabi National Bank (PNB)
35,000

Mar.6
Cash sales
14,000

Mar.8
Cheque received from Anil deposited with PNB
18,000

Mar.13
Amount transferred from SBI to PNB by cheque
6,000

Mar.16
Cash withdrew from SBI
16,000

The solution of Question 10 Ch

Question 11

Question 11 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 11 Chapter 7 – Unimax Publications of Class 11
11. Prepare two column cash book from the following transactions :

Mar.1
Cash in hand ₹ 15,000; Cash at bank ₹ 50,000

Mar.3
Purchases goods for cash ₹ 6,000*

Mar.5
Deposited into bank ₹ 5,000

Mar.8
Cash sales ₹10,000*

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

Mar.12
Received cash from Damini ₹ 3,000, allowed her a discount of ₹ 100

Mar.15
Received cheque from dolly ₹ 2,000 and deposited in the bank on th

Question 12

Question 12 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 12 Chapter 7 – Unimax Publications of Class 11
12. Record the following transactions of Daljit Ranchi, Kochi in a two-column cash book and the balance of the book on 31st January 2023:

Date
Particular
₹
Date
Particular
₹

2023

Jan.1
Cash balance 
1,000
Jan.16
Bought goods, including IGST @ 12% 
6,720

Jan.1
Bank balance 
14,500
Jan.19
Paid Shyam by cheque 
3,700

Jan.1
Cash received from sales shares*
60,000
 
Discount r

Question 13

Question 13 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 13 Chapter 7 – Unimax Publications of Class 11
13. Prepare cash book with bank column of Dishant, Ludhiana from the following transactions :

Apr.1
Cash in hand
2,20,000

Apr.1
Cash at bank (overdraft)
60,000

Apr.3
Deposited in bank
80,000

Apr.4
Goods purchases for ₹34,000 plus CGST and SGST @ 6% each and issued a cheque for the same

Apr.7
Cash purchases plus CSGT and SGST @ 6% each
16,000

Apr.8
Paid commission by cheque including CGST and SGST @ 6%
13,440

Apr.9
Wit

Question 14

Question 14 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 14 Chapter 7 – Unimax Publications of Class 11
14. Prepare cash book from the following transactions of M/s. Ravi & Sons, Madras for the month of April 2023 and post them to the related ledger accounts:

Apr.1
Cash in hand
14,000

Apr.1
Cash at a bank (overdraft)
13,200

Apr.4
Wages paid
1,400

Apr.5
Cash sales plus CGST and SGST @ 6% each
17,000

Apr.7
Purchases goods from Rahul, Kolkata for 12,250 plus ISGT @ 12% by paid cheque in the full settlement on 8th April.
13,500

Question 15

Question 15 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 15 Chapter 7 – Unimax Publications of Class 11
15. The transaction for the month of July 2023 of M/s Anand & Co. are furnished here as under you are requested to enter the same in an appropriated cash book:

July 1
Cash in hand ₹830 and cash at the bank ₹5,060

July 3
Paid salaries by cheque ₹1,900

July 6
Made cash purchases of ₹300

July 16
Received ₹1,060 by cheque from Rahul and allowed him a discount of ₹ 40

July 17
Paid cheque to Rahul ₹800 in full settlement of his ac

Question 16

Question 16 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 16 Chapter 7 – Unimax Publications of Class 11
16. Enter the following transaction in a two-column cash book:

2023
 
₹

Feb.1
Cash in hand
6,300

Feb.1
Cash in bank 
1,82,800

Feb.3
Discount a bill of ₹ 2,000 at 2% through the bank

Feb.6
Bought goods for ₹4,000

The paid cheque for them, discount allowed ₹2%.

Feb.16
Paid trade expenses 
240

Feb.17
Paid taxes 
800

Feb.18
Paid insurance charges 
200

Feb.26
Sold g

Question 17

Question 17 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 17 Chapter 7 – Unimax Publications of Class 11
17. Make out the two-column cash book of M/S Varun and Virat from the following particulars:

Mar.1
Cash in hand
2,600

Bank overdraft
900

Paid salaries for Feb.
500

Mar.3
Purchases goods for cash 
60

Cash sales
160

Mar.4
Issued cheque in favour of Mohit and Co. to settle their account
580

Mar.9
Received cash from Krish & Co. (discount allowed ₹470 30)

Mar.15
Received cheque from Mohan (in full settlement ₹ 440)

Question 18

Question 18 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 18 Chapter 7 – Unimax Publications of Class 11
18. Prepare a two-column cash book from the following transaction of Shivam.

2023
 
₹

Jan.1
Cash in hand
1,00,000

Jan.1
Cash in bank
1,20,000

Jan.3
Bought goods by cheque
40,000

Jan.4
Bought goods for cash
10,000

Jan.7
Discount a bill of exchange at 1% through the bank
50,000

Jan.9
Paid Trade expenses
2,000

Jan.10
Paid into bank
20,000

Jan.11
Honoured our own acceptance by cheque
1,00,000

Jan.12
Amount received from Ri

Question 19

Question 19 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 19 Chapter 7 – Unimax Publications of Class 11
19. Enter the following transaction in the two-column cash book.

2023
 
₹

Jan.1
Commenced business with cash
1,00,000

Feb.3
Deposited in the current account
60,000

Feb.4
Paid Sita by cheque
1,000

Feb.4
Discount allowed
50

Feb.5
Sold goods for the cheque
2,000

Feb.6
Bought goods and paid for these by cheque
4,000

Feb.9
Paid cash for stationery
500

Feb.10
Sold goods for cash and paid into the bank the same day
3,600

Question 20

Question 20 Chapter 7 – Unimax Publications of Class 11

Sarbjit Singh · Accepted Answer

Question 20 Chapter 7 – Unimax Publications of Class 11
20. Enter the following transactions in a cash book.

2023

Mar.1
Commenced business with ₹2,00,000 of which₹ 50,000 were borrowed from Kumar.

Mar.4
Opened current account with OBC bank ₹50,000.

Mar.5
Purchased a typewriter for ₹5,000 and spent ₹1,000 on its repairs.

Mar.6
Bought goods by cheque ₹10,000.

Mar.7
Transferred from current account to fixed deposit account in bank ₹10,000.

Mar.8
Sold goods for cash ₹40,000 an

Unimax Accountancy Class 11 - 2023 Solutions Chapter 7 Special Purpose Book - Cash Book - Unimax

Quick Chapter Summary & Cheat Sheet

💡 Cash Book Guidelines & Rules

Topics & Questions Solved:

Question 1 Chapter 7 – Unimax Publications of Class 11

The solution of Question 1 Chapter 7 – Unimax Publications of Class 11

Question 2 Chapter 7 – Unimax Publications of Class 11

Question 3 Chapter 7 – Unimax Publications of Class 11

Question 4 Chapter 7 – Unimax Publications of Class 11

Question 5 Chapter 7 – Unimax Publications of Class 11

Question 6 Chapter 7 – Unimax Publications of Class 11

Question 7 Chapter 7 – Unimax Publications of Class 11

Question 8 Chapter 7 – Unimax Publications of Class 11

Question 9 Chapter 7 – Unimax Publications of Class 11

Question 10 Chapter 7 – Unimax Publications of Class 11

Question 11 Chapter 7 – Unimax Publications of Class 11

Question 12 Chapter 7 – Unimax Publications of Class 11

Question 13 Chapter 7 – Unimax Publications of Class 11

Question 14 Chapter 7 – Unimax Publications of Class 11

Question 15 Chapter 7 – Unimax Publications of Class 11

Question 16 Chapter 7 – Unimax Publications of Class 11

Question 17 Chapter 7 – Unimax Publications of Class 11

Question 18 Chapter 7 – Unimax Publications of Class 11

Question 19 Chapter 7 – Unimax Publications of Class 11

Question 20 Chapter 7 – Unimax Publications of Class 11

Question 21 Chapter 7 – Unimax Publications of Class 11

Question 22 Chapter 7 – Unimax Publications of Class 11

Question 23 Chapter 7 – Unimax Publications of Class 11

Question 24 Chapter 7 – Unimax Publications of Class 11

Question 25 Chapter 7 – Unimax Publications of Class 11

Question 27 Chapter 7 – Unimax Publications of Class 11

Sarbjit SinghB.Com and M.Com

2023		₹
Dec.1	Cash in hand	7,750
Dec.6	Paid to Sonu	45
Dec.8	Purchased goods	600
Dec.15	Received cash from Parkash	960
Dec.20	Cash sales	500
Dec.20	Paid to S. Kumar	1,200
Dec.30	Paid rent	600

Date	Particulars	cash	Date	Particulars	cash
Dr.	Cash Book				Cr.
2023			2023
Dec.1	To Balance b/d	7,750	Dec.6	By Sonu A/c	45
Dec.5	To Parkash A/c	960	Dec.8	By Purchases A/c	600
Dec.20	To Sales A/c	500	Dec.25	By S. Kumar A/c	1,200
			Dec.30	By Rent A/c	600

			Dec.31	By Balance C/d	6,765
		9,210			9,210
Dec.1	To balance b/d	6,765