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Page No 10.51:

Question 1:

Question

Answer:

Cash Book
Dr. Cr.
Date Particulars L.F. Cash (Rs) Date Particulars L.F. Cash (Rs)
2011       2011      
May 01 Capital A/c   25,000 May 03 Purchases A/c   10,000
May 04 Sales A/c   6,000 May 03 Carriage A/c   200
May 10 Ram   1,000 May 12 Shiv Kumar   2,600
May 15 Sales A/c   8,400 May 18 Furniture A/c   5,000
May 27 Commission A/c   1,500 May 20 Advertisement A/c   500
        May 24 Mahesh   4,000
        May 25 Wages A/c   400
        May 28 Drawings A/c   2,200
        May 31 Salary A/c   700
        May 31 Balance c/d   16,300
      41,900       41,900
June 01 Balance b/d   16,300        

Note: Transaction dated May 20, 2011, will not be recorded in Cash Book because credit transactions do not affect the cash balance.



Page No 10.52:

Question 2:

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Date Particulars L.F. Discount Received (Rs) Cash  (Rs)
2007         2007        
Dec. 01 Balance b/d     15,000 Dec. 07 Purchases A/c     10,000
Dec. 02 Sales A/c     12,000 Dec. 09 Som Pal   100 4,900
Dec. 04 Y     4,000 Dec. 18 Telephone Expenses A/c     450
Dec. 12 Vijay Kumar   200 7,800 Dec. 20 Purchases A/c     9,000
Dec. 15 Sales A/c     6,500 Dec. 21 Cartage A/c     200
Dec. 22 Kabir   250 9,750 Dec. 23 Dharamvir   120 1,880
Dec. 25 Mohan     500 Dec. 31 Lalit   300 2,700
Dec. 27 Mahabir’s Loan A/c     7,500 Dec. 31 Balance c/d     38,220
Dec. 29 Bhushan   100 3,900          
Dec. 31 Dividend A/c     400          
      550 67,350       520 67,350
2008                  
Jan.01 Balance b/d     38,220          

Note: Transaction dated December 16, 2007, will not be recorded in Cash Book because credit transactions will not affect the cash balance.

Page No 10.52:

Question 3:

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Bank  (Rs) Date Particulars L.F. Discount Received (Rs) Bank  (Rs)
2008         2008        
Mar.01 Balance b/d     30,000 Mar.04 Purchases A/c     5,000
Mar.05 Sales A/c     17,000 Mar.11 Satish & Co.   100 4,400
Mar.07 Prakash   50 3,950 Mar.15 Dinesh   500 9,500
Mar.13 Commission A/c     200 Mar.17 Faquir Chand   200 3,800
Mar.31 Interest A/c     250 Mar.21 Purchases A/c     9,200
          Mar.25 Drawings A/c     500
          Mar.28 Furniture & Fixtures A/c     4,500
          Mar.29 Petty Expenses A/c     400
          Mar.31 Rent A/c     1,500
          Mar.31 Sales Tax A/c     3,000
          Mar.31 Balance c/d     9,600
      50 51,400       800 51,400
Apr. 01 Balance b/d     9,600          



Page No 10.53:

Question 4:

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Cash (Rs) Bank  (Rs) Date Particulars L.F. Cash (Rs) Bank  (Rs)
2012         2012        
Mar. 01 Balance b/d   2,710 27,500 Mar. 07 Rent A/c     800
Mar. 03 Subhash   3,500   Mar. 08 Sohan     3,000
Mar. 04 Sales A/c   10,000   Mar. 10 Purchases A/c   15,000  
Mar. 12 Bank A/c C 8,000   Mar. 12 Stationery A/c   200  
Mar. 15 Surendra     6,600 Mar. 12 Cash A/c C   8,000
Mar. 19 Sales A/c   13,000   Mar. 16 Advertisement A/c   750  
Mar. 19 Cash A/c C   16,000 Mar. 18 Nath Brothers     4,300
Mar. 20 Vinod     2,400 Mar. 19 Bank A/c C 16,000  
Mar. 29 Sales A/c   9,500   Mar. 22 Vehicle A/c     18,000
Mar. 30 Cash A/c C   10,000 Mar. 26 Surendra     6,600
          Mar. 28 Salary A/c     7,200
          Mar. 28 Trade Expenses A/c   2,000  
          Mar. 30 Bank A/c C 10,000  
          Mar. 31 Balance c/d   2,760 14,600
      46,710 62,500       46,710 62,500
Apr. 01 Balance b/d   2,760 14,600          

Page No 10.53:

Question 5(A):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Cash (Rs) Bank  (Rs) Date Particulars L.F. Cash (Rs) Bank  (Rs)
2011         2011        
Apr. 01 Balance b/d   2,000 12,000 Apr. 06 Purchases A/c     745
Apr. 03 Madhav   1,800   Apr. 09 Bank A/c C 1,850  
Apr. 05 Sales A/c   1,000   Apr. 10 Freight A/c   54  
Apr. 09 Cash A/c C   1,850 Apr. 12 Cash A/c C   600
Apr. 12 Bank A/c C 600   Apr. 13 M/s Arun & Sons     985
Apr. 16 Cash A/c C   715 Apr. 16 Bank A/c C 715  
Apr. 19 Navin     380 Apr. 17 Drawings A/c   175  
Apr. 20 Sales A/c   200   Apr. 25 Cash A/c C   200
Apr. 25 Bank A/c C 200   Apr. 26 Furniture A/c     1,000
Apr. 30 Harish     675 Apr. 27 Navin (380 + 5)     385
Apr. 30 Balance c/d     295 Apr. 29 Business Premises A/c     12,000
          Apr. 30 Balance c/d   3,006  
      5,800 15,915       5,800 15,915
May 01 Balance b/d   3,006   May 01 Balance b/d     295

Notes: Transaction dated April 30, 2011, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.



Page No 10.54:

Question 5(B):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Cash (Rs) Bank  (Rs) Date Particulars L.F. Cash (Rs) Bank  (Rs)
2011         2011        
June 01 Balance b/d   800   June 01 Balance b/d     5,700
June 09 Cheques-in-Hand     3,250 June 12 Bhavana     2,425
June 20 Bank A/c C 250   June 15 Bharti     3,250
June 30 Balance c/d     8,550 June 20 Cash A/c C   250
          June 30 Drawings A/c     150
          June 30 Bank Charges A/c     25
          June 30 Balance c/d   1,050  
      1,050 11,800       1,050 11,800
July 01 Balance b/d   1,050   July 01 Balance b/d     8,550

Working Note:
Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2011          
June 07 Cheques-in-Hand A/c Dr.   3,250  
 
To Bharti
      3,250
  (Received cheque from Bharti)        
           
June 25 Cheques-in-Hand A/c Dr.   1,200  
 
To Panna Lal
      1,200
  (Received cheque from Panna Lal)        
           
June 28 Kamal Dr.   1,200  
 
To Cheques-in-Hand A/c
      1,200
  (Cheque received from Panna Lal, endorsed in favour of Kamal)        



Page No 10.55:

Question 6:

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2010           2010          
Apr. 01 Balance b/d     400   Apr. 01 Balance b/d       5,000
Apr. 04 Capital A/c     4,000 6,000 Apr. 10 Purchases A/c     5,500  
Apr. 05 Sales A/c     3,000   Apr. 11 Ram Vilas   65 2,500  
Apr. 10 Ghanshyam   200 8,000   Apr. 13 Commission A/c     530  
Apr. 17 Sales A/c     2,500   Apr. 14 Furniture A/c     200  
Apr. 18 Atul     4,000   Apr. 14 Rent A/c     50  
Apr. 19 Cash A/c C     4,000 Apr. 14 Electricity Charges A/c     10  
Apr. 19 Bank A/c C   500   Apr. 16 Drawings A/c       850
Apr. 24 Dividend A/c       50 Apr. 19 Bank A/c C   4,000  
Apr. 28 Cheques- in-Hand       230 Apr. 19 Cash A/c C     500
Apr. 30 Cash A/c C     1,000 Apr. 29 Salary A/c       1,500
            Apr. 29 Salary to Manager       500
            Apr. 30 Bank A/c C   1,000  
            Apr. 30 Balance c/d     8,610 2,930
      200 22,400 11,280       65 22,400 11,280
May 01 Balance b/d     8,610 2,930            

Working Notes:
 
Journal Proper
Date Particulars L.F. Debit Amount
(Rs)
Credit Amount (Rs)
2010          
Apr. 25 Cheques-in-Hand A/c Dr.   3,250  
 
 To Commission A/c
      3,250
  (Received cheque for commission)        

Page No 10.55:

Question 7(A):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
(i) Capital A/c     50,000   (ii) Bank A/c C   40,000  
(ii) Cash A/c C     40,000 (iv) Purchases A/c     10,000  
(iii) Mohan   50 950 (v) Purchases A/c       15,000
(vi) Sales A/c       20,000 (vii) Arun   100   1,900
(viii) Bank A/c C   1,000   (viii) Cash A/c C     1,000
              Balance c/d     1,950 42,100
      50 51,950 60,000       100 51,950 60,000
  Balance b/d     1,950 42,100            

Page No 10.55:

Question 7(B):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2013           2013          
Jan. 01 Balance b/d     5,000   Jan. 01 Balance b/d       1,000
Jan. 03 Cash A/c C     2,000 Jan. 02 Wages A/c     1,500  
Jan. 04 Sales A/c     7,500   Jan. 03 Bank A/c C   2,000  
Jan. 05 Sales A/c       5,000 Jan. 07 Drawing A/c       1,000
Jan. 09 Ram     2,000   Jan. 08 Hari   500 3,500
            Jan. 31 Balance c/d     7,500 5,000
      Nil 14,500 7,000       500 14,500 7,000
Feb. 01 Balance b/d     7,500 5,000            

Note: Transaction dated January 06, 2013, will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.



Page No 10.56:

Question 8(A):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2009           2009          
Jan. 01 Balance b/d     6,000   Jan. 01 Balance b/d       3,000
Jan. 03 Cash A/c C     2,000 Jan. 03 Bank A/c C   2,000  
Jan. 05 Mohan   10 400   Jan. 12 Cash A/c C     300
Jan. 07 Hari       600 Jan. 13 Purchases A/c     600  
Jan. 12 Bank A/c C   300   Jan. 16 Ganesh   6   494
Jan. 14 Sales A/c     1,200   Jan. 22 Bank A/c C   200  
Jan. 18 Cheques- in- Hand A/c       1,600 Jan. 24 Rent A/c       150
Jan. 20 Gopal     800   Jan. 25 Drawings A/c       200
Jan. 22 Cheques-in- Hand A/c       700 Jan. 28 Prem Mohan       1,600
Jan. 22 Cash A/c C     200 Jan. 31 Bank Charges A/c       5
Jan. 30 Anil   90 270 540 Jan. 31 Salary A/c     500  
Jan. 31 Balance c/d       109 Jan. 31 Balance c/d     5,670  
      100 8,970 5,749       6 8,970 5,749
Feb. 01 Balance b/d     5,670   Feb. 01 Balance b/d       109

Working Note:
Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2009          
Jan. 09 Cheques-in-Hand A/c Dr.   1,600  
  Discount Allowed A/c     25  
 
To Prem Mohan
      1,625
  (Received cheque from Prem Mohan)      
           
Jan. 20 Cheques-in-Hand A/c Dr.   700  
 
  To Gopal
      700
  (Received cheque from Gopal)      
           
Jan. 28 Prem Mohan Dr.   25  
 
To Discount Allowed A/c
      25
  (Cheque received from Prem Mohan, dishonoured)      



Page No 10.57:

Question 8(B):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2010           2010          
May 01 Balance b/d     72   May 01 Balance b/d       1,250
May 04 Prem Chand   25   1,875 May 05 Purchases A/c       500
May 06 Narinder       700 May 09 Manohar Lal   80   420
May 12 Sales A/c     100 300 May 28 Cash A/c C     100
May 17 Office Equipment A/c     320   May28 Drawings A/c       100
May 28 Bank A/c C   100   May 29 Drawings A/c     425  
            May 30 Salaries A/c       160
            May 30 Rent A/c       100
            May 31 Bank Charges A/c       5
            May 31 Balance c/d     167 240
      25 592 2,875       80 592 2,875
Apr. 01 Balance b/d     167 240            

Working Note:
Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2010          
May 20 Cheques-in-Hand A/c Dr.   400  
  Discount Allowed A/c     60  
 
To Naresh
      460
  (Received cheque from Naresh in full settlement of his claim)      
           
May 24 Suresh Dr.   420  
 
To Cheques-in-Hand A/c
To Discount Received A/c
      400
        20
  (Cheque received from Naresh, endorsed to Suresh)      
           
May 25 Cheques-in-Hand A/c Dr.   150  
 
To Hari Prakash
      150
  (Cheque received from Hari Prakash)      
           
May 27 Raj Prakash Dr.   180  
 
To Cheques-in-Hand A/c
To Discount Received A/c
      150
        30
  (Cheque received from Hari Prakash, endorsed to Raj Prakash)      

 

Page No 10.57:

Question 9(A):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2007           2007          
Jan. 01 Balance b/d     2,200 5,000 Jan. 10 Drawings A/c     100
Jan. 13 Pawan   50   700 Jan. 16 Pawan     700
Jan. 20 Cash A/c C     1,850 Jan. 20 Bank A/c C   1,850
            Jan. 31 Balance c/d     250 6,850
      50 2,200 7,550       Nil 2,200 7,550
Feb. 01 Balance b/d     250 6,850            


Working Notes

WN1

Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2007          
Jan.05 Cheques-in-Hand A/c Dr.   1,000  
 
To Naresh
      1,000
  (Received cheque from Naresh)        
           
Jan.08 Suresh Dr.   1,050  
 
To Cheques-in-Hand A/c
      1,000
 
To Discount Received A/c
      50
  (Cheque received from Naresh, endorsed to Suresh)        
           
Jan.16 Pawan Dr.   50  
 
To Discount Allowed A/c
      50
  (Cheque received from Pawan, dishonoured)      

WN2 Cash Deposited into the Bank

 

 



Page No 10.58:

Question 9(B):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2009           2009          
Dec. 01 Capital A/c     50,000   Dec. 02 Bank A/c C   29,000  
Dec. 02 Cash A/c C     29,000 Dec. 05 Drawings A/c       240
Dec. 03 Raja & Co.   20   800 Dec. 29 Rent A/c       1,000
Dec. 30 Cash A/c C     20,550 Dec. 30 Bank A/c C   20,550  
            Dec. 31 Balance c/d     450 49,110
      20 50,000 50,350       Nil 50,000 50,350
2010                      
Jan. 01 Balance b/d     450 49,110            


Working Notes:

WN

Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2009          
Dec. 14 Cheques-in-Hand A/c Dr.   395  
  Discount Allowed A/c     15  
 
To Kamla
      410
  (Received cheque from Kamla)        
           
Dec. 16 Bala Dr.   425  
 
To Cheques-in-Hand A/c
      395
 
To Discount Received A/c
      30
  (Cheque received from Kamla, endorsed to Bala)      


WN2 Cash Deposited into the Bank

Note: Transaction dated December 03, 2009, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Page No 10.58:

Question 10:

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2011           2011          
June 01 Balance b/d     12,000   June 01 Balance b/d       1,500
June 02 Cash A/c C     10,000 June 02 Bank A/c C   10,000  
June 02 Sales A/c     14,000 14,000 June 12 Manoj & Co.   400 3,300 3,300
June 05 Suresh     500   June 15 Machinery A/c       20,000
June 08 Govind     1,800 1,000 June 16 Machinery A/c     1,000  
June 10 Subhash   100 900   June 17 Furniture A/c       6,000
June 13 Cheques -in-Hand A/c       7,000 June 24 Kalpna Garments   500   10,025
June 20 Damodar & Co.   200   4,800 June 26 Petty Expenses A/c       100
June 30 Cash A/c C     10,900 June 28 Salary A/c       6,000
June 30 Balance c/d       895 June 30 Bank Charges A/c       50
            June 30 Interest A/c       1,620
            June 30 Bank A/c C   10,900  
            June 30 Balance c/d     4,000  
      300 29,200 48,595       900 29,200 48,595
July 01 Balance b/d     4,000   July 01 Balance b/d       895


Working Notes:

WN1

Journal Proper
Date Particulars L.F. Debit Amount (Rs) Credit Amount (Rs)
2011          
June 10 Cheques-in-Hand A/c Dr.   7,000  
 
To Subhash
      7,000
  (Received cheque from Subhash)        
           

 

WN2 Cash Deposited into the Bank

 

 


Note: Transaction dated June 03, 2011 and June 20, 2011 will not be recorded in Cash Book because credit transactions will not affect the cash/bank balance.

 



Page No 10.59:

Question 11(A):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2012           2012          
Mar. 01 Balance b/d     1,800 11,000 Mar. 07 Purchases A/c       7,000
Mar. 05 Commission A/c       3,960 Mar. 08 Purchases A/c     500  
Mar. 16 Cash A/c C     1,000 Mar. 10 Office Equipment A/c       5,000
Mar. 18 Ramesh     250   Mar. 14 Trade Expenses A/c     105  
Mar. 20 Manohar   10 400   Mar. 16 Bank A/c C   1,000  
Mar. 23 Bank A/c C   400   Mar. 23 Cash A/c C     400
Mar. 24 Hari       2,000 Mar. 23 Ghanshyam Dass & Co.   10 300  
Mar. 27 Sales A/c     200   Mar. 25 Drawings A/c       300
Mar. 28 Sales A/c       9,000 Mar. 30 Bank Charges A/c       5
Mar. 29 Loan A/c     2,000 3,000 Mar. 31 Balance c/d     3,145 17,255
      10 5,050 29,960       10 5,050 29,960
Apr.01 Balance b/d     3,145 17,255            

Note: Transaction dated March 28, 2012, does not contain any information regarding date of depositing the cheque, so it has been assumed that the cheque has been deposited on the same day.

Page No 10.59:

Question 11(B):

Question

Answer:

Cash Book
Dr.   Cr.
Date Particulars L.F. Discount Allowed (Rs) Cash (Rs) Bank (Rs) Date Particulars L.F. Discount Received (Rs) Cash (Rs) Bank (Rs)
2004           2004          
May 01 Balance b/d     4,800   May 01 Balance b/d       30,400
May 02 Capital A/c     20,000   May 03 Bank A/c C   15,000  
May 03 Cash A/c C     15,000 May 06 Drawings A/c       3,000
May 05 Bad Debts Recov. A/c     4,200   May 18 Varun       28,025
May 08 Mahesh   200   6,000 May 25 Drawings A/c       5,000
May 15 Cheques- in-Hand  A/c