Double Entry Book Keeping Ts Grewal (2016) Solutions for Class 11 Commerce Accountancy Chapter 5 Sub Division Of Journal Cash Book are provided here with simple step-by-step explanations. These solutions for Sub Division Of Journal Cash Book are extremely popular among class 11 Commerce students for Accountancy Sub Division Of Journal Cash Book Solutions come handy for quickly completing your homework and preparing for exams. All questions and answers from the Double Entry Book Keeping Ts Grewal (2016) Book of class 11 Commerce Accountancy Chapter 5 are provided here for you for free. You will also love the ad-free experience on Meritnation’s Double Entry Book Keeping Ts Grewal (2016) Solutions. All Double Entry Book Keeping Ts Grewal (2016) Solutions for class 11 Commerce Accountancy are prepared by experts and are 100% accurate.

Page No 9.28:

Answer:

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2016

 

 

 

2016

 

 

 

Jan. 1

Capital A/c

 

2,00,000

Jan. 2

Furniture A/c

 

50,000

Jan. 7

Sales A/c

 

28,000

Jan. 3

Purchases A/c

 

30,000

Jan. 15

Sales A/c

 

10,000

Jan. 5

Freight A/c

 

750

 

 

 

 

Jan. 10

Ram Lal’s A/c

 

20,000

 

 

 

 

Jan. 20

Wages A/c

 

2,250

 

 

 

 

Jan. 25

Purchases A/c

 

20,000

 

 

 

 

Jan. 31

Rent A/c

 

5,000

 

 

 

 

Jan. 31

Balance c/d

 

1,10,000

 

 

 

2,38,000

 

 

 

2,38,000

 

 

 

 

 

 

 

 

 

Page No 9.28:

Answer:

Books of Mr. Ram Gopal of Delhi

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2016

 

 

 

2016

 

 

 

April 01

Capital

 

80,000

April 03

Purchases

 

50,000

April 05

Sales

 

1,000

April 09

Bank

 

30,000

April 06

Mr. Manohar Lal

 

3,600

April 13

Hari Krishan

 

2,150

April 16

Sales

 

15,000

April 17

Stationery

 

150

April 21

Mr. Kailash Chand

 

6,800

April 18

Office Furniture

 

1,850

 

 

 

 

April 22

Advertising

 

900

 

 

 

 

April 25

Postage Stamps

 

80

 

 

 

 

April 28

Rent

 

1,000

 

 

 

 

April 30

Electricity Charges

 

150

 

 

 

 

April 30

Balance c/d

 

20,120

 

 

 

1,06,400

 

 

 

1,06,400

 

 

 

 

 

 

 

 

 

Page No 9.28:

Answer:

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2016

 

 

 

2016

 

 

 

April 1

Capital A/c

 

2,00,000

April 2

Bank A/c

 

150,000

April 6

Sales A/c

 

20,000

April 4

Purchases A/c

 

40,000

April 10

Sales A/c

 

55,000

April 8

Furniture A/c

 

15,000

April 15

Bank A/c

 

50,000

April 30

Electricity A/c

 

5,000

 

 

 

 

April 30

Rent A/c

 

10,000

 

 

 

 

April 30

Salaries A/c

 

12,000

 

 

 

 

April 30

Balance c/d

 

93,000

 

 

 

3,25,000

 

 

 

3,25,000

 

 

 

 

 

 

 

 

Working Note:

Credit purchases (April 9, 2016 related to purchase of goods on credit from K & Co.) are not recorded in the cash book since cash book is maintained to record only cash transactions.

Page No 9.28:

Answer:

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2016

 

 

 

2016

 

 

 

April 1

Capital A/c

 

1,50,000

April 4

Typewriter A/c

 

16,000

April 19

Sales A/c

 

23,750

April 4

Furniture A/c

 

18,500

April 22

Sri Raghu Mani’s A/c

 

18,000

April 4

Machinery A/c

 

32,000

 

 

 

 

April 6

Purchases A/c

 

20,000

 

 

 

 

April 8

Erection Cost A/c

 

4,000

 

 

 

 

April 12

Repairs A/c

 

1,900

 

 

 

 

April 15

Wages A/c

 

400

 

 

 

 

April 15

Postage A/c

 

150

 

 

 

 

April 15

Stationery A/c

 

700

 

 

 

 

April 15

Advertisement A/c

 

1,550

 

 

 

 

April 22

Drawings A/c

 

9,000

 

 

 

 

April 24

Drawings (Repairs) A/c

 

350

 

 

 

 

April 26

Drawings (Medical Expenses) A/c

 

1,800

 

 

 

 

April 30

Rent A/c

 

1,900

 

 

 

 

April 30

Balance c/d

 

83,500

 

 

 

1,91,750

 

 

 

1,91,750

 

 

 

 

 

 

 

 

 



Page No 9.29:

Answer:

Books of Ganesh Lal

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2016

 

 

 

2016

 

 

 

Mar.01

Capital

 

65,000

Mar.03

Purchases

 

6,850

Mar.09

Sales

 

30,000

Mar.04

Mr. Mohan Lal

 

950

Mar.15

Sales

 

25,000

Mar.06

Bank

 

40,000

Mar.19

Mr. Trilok Chand

 

4,850

Mar.06

Office Furniture

 

4,650

 

 

 

 

Mar.12

Wages

 

1,200

 

 

 

 

Mar.13

Stationery

 

400

 

 

 

 

Mar.17

Miscellaneous Expenses

 

450

 

 

 

 

Mar.22

Radio set

 

2,500

 

 

 

 

Mar.22

Salary

 

4,000

 

 

 

 

Mar.25

Rent

 

900

 

 

 

 

Mar.28

Electricity Bill

 

350

 

 

 

 

Mar.29

Advertising

 

400

 

 

 

 

Mar.31

Bank

 

25,000

 

 

 

 

Mar.31

Balance c/d

 

37,200

 

 

 

1,24,850

 

 

 

1,24,850

 

 

 

 

 

 

  

 

 

Page No 9.29:

Answer:

 

Cash Book

Dr.

Cr.

Date

Particulars

L.F.

Cash

(Rs)

Date

Particulars

L.F.

Cash

(Rs)

2016

 

 

 

2016

 

 

 

April 1

Balance b/d

 

6,400

April 4

Bank A/c

 

80,000

April 3

Anupama’s A/c

 

1,00,000

April 6

Wages A/c

 

30,000

April 5

Bhumika’s A/c

 

6,000

April 11

Drawings A/c

 

10,000

April 7

Bank A/c

 

30,000

April 12

Furniture A/c

 

2,000

April 9

Sales A/c

 

5,000

April 13

Ruma’s A/c

 

1,200

April 10

Miscellaneous Receipts A/c

 

80

April 14

Ganguly Brother’s A/c

 

500

April 20

Interest A/c

 

500

April 15

Drawings A/c (Insurance)

 

800

 

 

 

 

April 16

Stationery A/c

 

200

 

 

 

 

April 17

Trade Expenses A/c

 

500

 

 

 

 

April 18

Tinku’s A/c

 

900

 

 

 

 

April 19

Electricity Charges A/c

 

100

 

 

 

 

April 20

Bank A/c

 

19,780

 

 

 

 

April 20

Balance c/d

 

2,000

 

 

 

1,47,980

 

 

 

1,47,980

 

 

 

 

 

 

 

 

                 

 

Journal

Date

Particulars

L.F.

Debit 

Amount

(Rs)

Credit Amount

(Rs)

2016          

Apr.8

Purchases A/c

Dr.

 

6,000

 

 

To Ashok Sharma’s A/c

 

 

 

6,000

 

(Goods purchased on credit)

 

 

 

 

 

 

 

 

 

 

 

Anupama’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.3

Cash A/c

1,00,000

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Bank Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.4

Cash A/c

80,000

Apr.7

Cash A/c

30,000

Apr.30

Cash A/c

19,780

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Wages Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.6

Cash A/c

30,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Drawing’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.11

Cash A/c

10,000

 

 

 

Apr.15

Cash A/c

800

 

 

 

 

 

 

 

 

 

                 

 

Bhumika’sAccount

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.5

Cash A/c

6,000

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Sales Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.9

Cash A/c

5,000

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Miscellaneous Receipts Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr. 10

 

80

 

 

 

 

 

 

                 

 

Interest Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr. 20

Cash A/c

500

 

 

 

 

 

 

                 

 

 

Ganguly Brother’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr. 14

Cash A/c

500

 

 

 

 

 

 

                 

 

Furniture Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.12

Cash A/c

2,000

 

 

 

 

 

 

                 

 

Page No 9.29:

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)

2016

 

 

 

 

 

2016

 

 

 

 

 

June 01

Balance b/d

 

 

800

 

June 01

Balance b/d (Overdraft)

 

 

 

5,700

June 07 Bharati   150                

June 09

Cheques-in-Hand

 

 

 

3,250

June 20

Bharati

 

 

 

3,250

June 15

Panna Lal

 

 

1,200

 

June 28

Kamal

 

 

1,200

 

June 30

Balance c/d (Overdraft)

 

 

 

5,850

June 30

Drawings A/c

 

 

 

150

 

 

 

 

 

 

June 30

Balance c/d

 

 

800

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

2,000

9,100

 

 

 

 

2,000

9,100

 

 

 

 

 

 

 

 

 

 

 

 

 

Journal

 

Date

Particulars

L.F.

Debit

Amount

Rs

Credit Amount

Rs

June 07

Cheque-in-Hand A/c

Dr.

 

3,250

 

 

    To Bharati

 

 

 

3,250

 

(Received cheque from Bharati not yet deposited)

 

 

 

 

           
June 20 Bharati Dr.   150  
     To Discount Allowed A/c       150

 

(Discount allowed earlier cancelled)

 

 

 

 

             

 



Page No 9.30:

Answer:

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Discount
Allowed

Cash

(Rs)

Bank 

(Rs)

Date

Particulars

L.F.

Discount
Received

Cash

(Rs)

Bank 

(Rs)

2016

 

 

 

 

 

2016

 

 

 

 

 

Mar.1

Balance b/d

 

 

12,750

72,400

Mar.7

Salary A/c

 

 

 

25,600

Mar.4

Asha’s A/c

 

400

1,200

3,200

Mar.9

Cash A/c

C

 

 

21,900

Mar.9

Bank A/c

C

 

21,900

 

Mar.16

Furniture A/c

 

 

16,500

 

Mar.12

Interest A/c

 

 

 

1,200

Mar.21

Mohan & Co.

 

100

 

10,900

Mar.29

Sales A/c

 

 

14,800

 

Mar.24

Drawings A/c

 

 

11,600

 

Mar.31

Cash A/c

C

 

 

21,200

Mar.31

Bank A/c

C

 

21,200

 

 

 

 

 

 

 

Mar.31

Balance c/d

 

 

1,350

39,600

 

 

 

400

50,650

98,000

 

 

 

100

50,650

98,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.30:

Answer:

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Discount Allowed

Cash

(Rs)

Bank

(Rs)

Date

Particulars

L.F.

Discount Received

Cash

(Rs)

Bank

(Rs)

2016

 

 

 

 

 

2016

 

 

 

 

 

Apr.1

Balance b/d

 

 

50,000

 

Apr.2

Bank A/c

C

 

30,000

 

Apr.2

Cash A/c

C

 

 

30,000

Apr.3

Sri Jayanta Das’s A/c

 

 

 

500

Apr.2

Achintya Biswas’s A/c

 

250

4,000

 

Apr.3

Purchases A/c

 

 

1,000

 

Apr.3

Bank A/c

C

 

3,000

 

Apr.3

Rent A/c

 

 

250

 

Apr.4

Sales A/c

 

 

5,000

 

Apr.3

Cash A/c

C

 

 

3,000

Apr.4 Ajoy Banerjee   350                

Apr.5

Cheque in Hand A/c

 

 

 

10,000

Apr.4

Wages A/c

 

 

200

 

Apr.6

Sales A/c

 

 

12,000

 

Apr.4

Furniture A/c

 

 

 

4,000

Apr.7

Sri Shiv Dutta A/c

 

 

 

3,000

Apr.4

Purchases A/c

 

 

3,000

 

Apr.7

Cash A/c

C

 

 

300

Apr. 5

Drawings A/c

 

 

 

3,000

 

 

 

 

 

 

Apr.5

Electricity Bill A/c

 

 

52

 

 

 

 

 

 

 

Apr.5

Rent and Taxes A/c

 

 

100

 

 

 

 

 

 

 

Apr.6

Purchases A/c

 

 

7,000

 

 

 

 

 

 

 

Apr.7

Railway Freight A/c

 

 

250

 

 

 

 

 

 

 

Apr.7

Stamps & Stationery A/c

 

 

25

 

 

 

 

 

 

 

Apr.7

Bank A/c

C

 

300

 

 

 

 

 

 

 

Apr.30

Balance c/d

 

 

31,823

32,800

 

 

 

600

74,000

43,300

 

 

 

 

74,000

43,300

 

 

 

 

 

 

 

 

 

 

 

 

                         

 

Journal

Date

2016

Particulars

L.F.

Debit Amount

(Rs)

Credit Amount

(Rs)

Apr.4

Cheque in Hand A/c

Dr.

 

10,000

 

 

  To Sri Ajoy Banerjee’s A/c

 

 

 

10,000

 

(Cheque received from Ajoy Banerjee)

 

 

 

 

 

 

 

 

 

Apr.6

Sri Milan Dutta’s A/c

Dr.

 

5,000

 

 

To Sales A/c

 

 

 

5,000

 

(Goods sold to Milan)

 

 

 

 

 

 

 

 

 

 

Apr.6

Purchases A/c

Dr.

 

2,000

 

 

To Sri Shibshankar Dutta’s A/c

 

 

 

2,000

 

(Goods purchased from Shibshankar Dutta)

 

 

 

 

 

 

 

 

 

 

LEDGER ACCOUNTS

Achintya Biswas’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.2

Cash A/c

4,000

 

 

 

Apr.2

Discount Allowed A/c

250

 

 

 

 

 

 

                 

 

Sales Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.4

Cash A/c

5,000

 

 

 

Apr.6

Cash A/c

12,000

 

 

 

Apr.6

Sri Milan Dutta’s A/c

5,000

 

 

 

 

 

 

                 

 

Ajoy Banarjee’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

 

Cheque in Hand

10,000

 

 

 

 

Discount Allowed

350

 

 

 

 

 

 

                 

 

Sri Shiv Dutta’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

Apr.7

Bank A/c

3,000

 

 

 

 

 

 

 

 

 

 

 

 

                 

 

Purchases Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.3

Cash A/c

1,000

 

 

 

Apr.4

Cash A/c

3,000

 

 

 

Apr.6

Cash A/c

7,000

 

 

 

Apr.6

Sri Shibshankar Dutta’s A/c

2,000

 

 

 

 

 

 

 

 

 

                 

 

Rent and Taxes Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.3

Cash A/c

250

 

 

 

Apr.5

Cash A/c

100

 

 

 

 

 

 

 

 

 

                 

 

Shri Jayanta Das’s Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.3

Bank A/c

500

 

 

 

 

 

 

 

 

 

                 

 

Drawings Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.5

Bank A/c

3,000

 

 

 

 

 

 

 

 

 

                 

 

Stamps and Stationery Account

Dr.

 

 

Cr.

Date

Particulars

Amount

Rs

Date

Particulars

Amount

Rs

Apr.7

Cash A/c

25

 

 

 

 

 

 

 

 

 

                 

 

Furniture Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.4

Bank A/c

4,000

 

 

 

 

 

 

 

 

 

                 

 

Wages Account

 

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.4

Cash A/c

200

 

 

 

 

 

 

 

 

 

                 

 

Railway Freight Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.7

Cash A/c

250

 

 

 

 

 

 

 

 

 

 

Electricity Bill Account

Dr.

 

 

Cr.

Date

Particulars

Amount

(Rs)

Date

Particulars

Amount

(Rs)

Apr.5

Cash A/c

52

 

 

 

 

 

 

 

 

 

                 

 



Page No 9.31:

Answer:

 

Cash Book

 

Dr.

 

 

 

 

 

Cr.

Date

Particulars

L.F.

Discount Allowed

Cash

(Rs)

Bank

(Rs)

Date

Particulars

L.F.

Discount Received

Cash

(Rs)

Bank

(Rs)

2016

 

 

 

 

 

2016

 

 

 

 

 

June 01

Balance b/d

 

 

5,000

17,500

June 07

S. Bose

 

200

 

12,500

June 05

Investment

 

 

5,000

 

June 09

Wages A/c

 

 

3,000

 

June 06

Advance A/c

C

 

 

50,000

June 21

Cash A/c

C

 

 

5,000

June 20

A Mukherji

 

 

 

6,000

June 29

Office Salaries A/c

 

 

4,000

 

June 21

Bank A/c

C

 

5,000

 

June 30

Rent A/c

 

 

 

1,000

June 30

Sales A/c

 

 

 

8,000

June 30

Bank A/c

C

 

7,500

 

June 30

Cash A/c

C

 

 

7,500

June 30

Balance c/d

 

 

500

70,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15,000

89,000

 

 

 

200

15,000

89,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.31:

Answer:

 

Cash Book

 

Dr.

 

 

 

 

Cr.

Date

Particulars

L.F.

Discount