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Page No 9.40:

Answer:

Books of Mr. Ram Gopal of Delhi

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2014

 

 

 

2014

 

 

 

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 9.40:

Answer:

Books of Ganesh Lal

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

(Rs)

2013

 

 

 

2013

 

 

 

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 9.41:

Answer:

Books of Mr. Ashok

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

Rs

Date

Particulars

L.F.

Amount

Rs

2014

 

 

 

2014

 

 

 

April 01

Capital

 

3,50,000

April 02

Purchases

 

22,000

April 08

Sales

 

75,000

April 10

Rent

 

1,200

April 21

Sales

 

9,900

April 18

Building

 

3,00,000

April 30

Vijay

 

12,000

April 25

Salaries

 

10,000

 

 

 

 

April 28

Wages

 

5,500

 

 

 

 

April 30

Balance c/d

 

1,08,200

 

 

 

4,46,900

 

 

 

4,46,900

 

 

 

 

 

 

 

 

 

Page No 9.41:

Answer:

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Amount

(Rs)

Date

Particulars

L.F.

Amount

Rs

2014

 

 

 

2014

 

 

 

July 01

Balance b/d

 

62,500

July 03

Purchases

 

42,500

July 04

Amar Nath

 

2,100

July 09

Sundry Trade Expenses

 

1,460

July 12

Kailash Bros

 

13,370

July 10

Postage

 

120

July 26

Sales

 

8,070

July 18

Purchases

 

14,150

 

 

 

 

July 20

Rent

 

4,500

 

 

 

 

July 22

Baldev Singh

 

2,250

 

 

 

 

July 23

Furniture Repair

 

500

 

 

 

 

July 28

Printing

 

450

 

 

 

 

July 30

General Expenses

 

260

 

 

 

 

July 31

Drawings

 

1,000

 

 

 

 

July 31

Balance c/d

 

18,850

 

 

 

86,040

 

 

 

86,040

 

 

 

 

 

 

 

 

 

Page No 9.41:

Answer:

Cash Book

Dr.

 

 

Cr.

Date

Particulars

L.F.

Discount

Allowed

(Rs)

Cash

(Rs)

Date

Particulars

L.F.

Discount

Received

(Rs)

Cash

(Rs)

2014

 

 

 

 

2014

 

 

 

 

April 01

Capital A/c

 

 

50,000

April 01

Purchases A/c

 

100

9,900

April 05

Sales A/c

 

 

5,000

April 08

Bank A/c

 

 

25,000

April 11

M. Pal & Co

 

150

4,850

April 10

Ghosh & Co

 

300

9,700

April 15

Sales A/c

 

 

500

April 15

Stationery A/c

 

 

300

April 21

R.K. & Co.

 

 

10,000

April 25

Rent A/c

 

 

2,000

 

 

 

 

 

April 30

Salary A/c

 

 

7,000

 

 

 

 

 

April 30

Balance c/d

 

 

16,450

 

 

 

         150

70,350

 

 

 

400

70,350

 

 

 

 

 

 

 

 

 

 

 



Page No 9.42:

Answer:

Cash Book

Dr.

 

 

Cr.

Date

Particulars

L.F.

Discount

Allowed

(Rs)

Cash

(Rs)

Date

Particulars

L.F.

Discount

Received

(Rs)

Cash

(Rs)

2014

 

 

 

 

2014

 

 

 

 

May 01

Balance b/d

 

 

25,000

May 01

Mohan

 

250

4,750

May 04

Vikas

 

400

9,600

May 07

Purchases A/c

 

 

10,000

May 11

Sales A/c

 

 

15,000

May 21

Anuj

 

500

7,000

May 15

Jatinder

 

500

19,500

May 25

Bank A/c

 

 

20,000

 

 

 

 

 

May 31

Drawings A/c

 

 

5,000

 

 

 

 

 

May 31

Salary and Wages

 

 

15,000

 

 

 

 

 

May 31

Balance c/d

 

 

7,350

 

 

 

900

69,100

 

 

 

750

69,100

 

 

 

 

 

 

 

 

 

 

 

Page No 9.42:

Answer:

Cash Book

Dr.

 

 

Cr.

Date

Particulars

L.F.

Discount

Allowed

(Rs)

Cash

(Rs)

Date

Particulars

L.F.

Discount

Received

(Rs)

Cash

(Rs)

2014

 

 

 

 

2014

 

 

 

 

April 01

Balance B/d

 

 

1,87,900

April 04

Drawings

 

 

1,00,000

April 02

S.K Agarwal

 

 

3,40,000

April 05

Purchase

 

 

1,50,000

April 06

Seles

 

 

1,86,000

April 06

Wages

 

 

15,000

April 08

Mukesh Chand

 

 

1,00,000

April 09

Naresh Chand

 

2,500

22,500

April 14

Krishan Chand

 

1,300

1,23,600

April 12

Purchases

 

 

24,300

April 29

Anand Prakash

 

 

28,000

April 13

Satish Chand

 

 

15,000

 

 

 

 

 

April 13

Money Order Commission

 

 

200

 

 

 

 

 

April 18

Purchases

 

 

29,000

 

 

 

 

 

April 21

General Expenses

 

 

1,400

 

 

 

 

 

April 28

Stationery

 

 

2,500

 

 

 

 

 

April 30

Water Bill

 

 

1,000

 

 

 

 

 

April 30

Charity

 

 

500

 

 

 

 

 

April 30

Drawings

 

 

20,000

 

 

 

 

 

April 30

Balance c/d

 

 

5,84,100

 

 

 

 

 

 

 

 

 

 

 

 

 

1,300

9,65,500

 

 

 

2,500

9,65,500

 

 

 

 

 

 

 

 

 

 

 

Page No 9.42:

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)

2008

 

 

 

 

 

2008

 

 

 

 

 

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.

 

 

 

800

Dec. 29

Bills Payable

 

 

 

1,000

Dec. 30

Cash A/c

C

 

 

20,550

Dec. 30

Bank A/c

C

 

20,550

 

 

 

 

 

 

 

Dec. 30

Balance c/d

 

 

450

49,110

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50,000

50,350

 

 

 

 

50,000

50,350

 

 

 

 

 

 

 

 

 

 

 

 

 

Journal

 

Date

Particulars

L.F.

Debit

Amount

Rs

Credit Amount

Rs

Dec. 14

Cheque-in-Hand A/c

Dr.

 

395

 

 

Discount Allowed A/c

Dr.

 

15

 

 

    To Kamla

 

 

 

410

 

(Received cheque from Kamla and discount allowed)

 

 

 

 

 

 

 

 

 

 

Dec. 16

Bala

Dr.

 

425

 

 

    To Discount Received A/c

 

 

 

30

 

    To Cheque-in-Hand A/c

 

 

 

395

 

(Kamla’s cheque endorsed to Bala and discount received)

 

 

 

 

 

 

 

 

 

 

             

 



Page No 9.43:

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

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51,950

60,000

 

 

 

100

51,950

60,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.43:

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)

2014

 

 

 

 

 

2014

 

 

 

 

 

Jan. 01

Balance b/d

 

 

50,000

 

Jan. 01

Balance b/d

 

 

 

10,000

Jan. 03

Cash A/c

C

 

 

20,000

Jan. 02

Wages

 

 

15,000

 

Jan. 04

Sales A/c

 

 

75,000

 

Jan. 03

Bank A/c

C

 

20,000

 

Jan. 05

Sales A/c

 

 

 

50,000

Jan. 07

Drawings A/c

 

 

 

10,000

Jan. 09

Ram

 

1,000

20,000

 

Jan. 08

Hari

 

1,500

35,000

 

 

 

 

 

 

 

 

Balance c/d

 

 

75,000

50,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,000

1,45,000

70,000

 

 

 

1,500

1,45,000

70,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.43:

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)

2014

 

 

 

 

 

2014

 

 

 

 

 

Jan. 01

Balance b/d

 

 

5,670

1,26,750

Jan. 02

Bank A/c

C

 

5,000

 

Jan. 02

Cash A/c

C

 

 

5,000

Jan. 07

Furniture A/c

 

 

2,500

 

Jan. 05

A

 

100

7,900

 

Jan. 08

B

 

50

 

7,450

Jan. 15

C

 

 

 

5,000

Jan. 15

Bank A/c

C

 

10,000

 

Jan. 15

Sales A/c

 

 

7,850

 

Jan. 17

Motor Car A/c

 

 

 

52,400

Jan. 15

Cash A/c

C

 

 

10,000

Jan. 17

D

 

30

 

3,670

Jan. 19

Bank A/c

C

 

2,500

 

Jan. 19

Cash  A/c

C

 

 

2,500

 

 

 

 

 

 

Jan. 22

Purchases  A/c

 

 

3,500

 

 

 

 

 

 

 

Jan. 25

Establishment Expense  A/c

 

 

 

4,500

 

 

 

 

 

 

Jan. 31

Rent  A/c

 

 

500

 

 

 

 

 

 

 

Jan. 31

Balance c/d

 

 

2,420

76,230

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

23,920

1,46,750

 

 

 

80

23,920

1,46,750

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.43:

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

 

 

 

 

 

June 01

Balance b/d

 

 

500

1,750

June 06

Bank A/c

C

 

5,000

 

June 05

Investment

 

 

5,500

 

June 07

S. Bose

 

 

 

1,250

June 06

Cash A/c

C

 

 

5,000

June 09

Wages A/c

 

 

300

 

June 20

A Mukherji

 

 

 

600

June 21

Cash A/c

C

 

 

500

June 21

Bank A/c

C

 

500

 

June 29

Office Salaries A/c

 

 

400

 

June 30

Sales A/c

 

 

 

800

June 30

Rent A/c

 

 

 

100

June 30

Cash A/c

C

 

 

750

June 30

Bank A/c

C

 

750

 

 

 

 

 

 

 

June 30

Balance c/d

 

 

50

7,050

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6,500

8,900

 

 

 

 

6,500

8,900

 

 

 

 

 

 

 

 

 

 

 

 

 



Page No 9.44:

Answer:

Cash Book

Dr.

 

Cr.

Date

Particulars

L.F.

Cash

(Rs)

Bank

(Rs)

Date

Particulars

L.F.

Cash

(Rs)

Bank

(Rs)

2012

 

 

 

 

2012

 

 

 

 

Jan.01

Capital  

 

20,000

 

Jan.02

Bank

C

8,000

 

Jan.02

Cash

C

 

8,000

Jan.03

Purchases

 

 

150

Jan.04

Rama

 

200

 

Jan.07

Bank

C

230

 

Jan.05

Sales

 

40

 

Jan.08

Shayam

 

 

345

Jan.07

Cash

C

 

230

Jan.08

Carriage

 

 

180

Jan.10

Bank

C

200

 

Jan.10

Cash

C

 

200

 

 

 

 

 

Jan.30

Wages

 

 

60

 

 

 

 

 

Jan.30

Balance c/d

 

12,210

7,295

 

 

 

20,440

8,230

 

 

 

20,440

8,230

 

 

 

 

 

 

 

 

 

 

 

Page No 9.44:

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

 

 

800

 

Jan. 01

Balance b/d (Overdraft)

 

 

 

5,700

 

 

 

 

 

 

Jan. 10

Sohan

 

175

 

2,425

Jan. 07

Ram

 

 

 

3,250

Jan. 15

Ram

 

 

 

3,250

Jan. 20

Bank A/c

C

 

250

 

Jan. 20

Cash A/c

C

 

 

250

Jan. 31

Balance c/d (Overdraft)

 

 

 

8,550

Jan. 30

Rent A/c

 

 

 

150

 

 

 

 

 

 

Jan. 31

Bank Charge A/c

 

 

 

25

 

 

 

 

 

 

Jan. 31

Balance c/d

 

 

1,050

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,050

11,800

 

 

 

175

1,050

11,800

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Journal

 

Date

Particulars

L.F.

Debit

Amount

Rs

Credit Amount

Rs

Jan. 05

Cheque-in-Hand A/c

Dr.

 

3,250

 

 

Discount Allowed A/c

Dr.

 

250

 

 

    To Ram

 

 

 

3,500

 

(Cheque received from Rakesh and allowed him discount. Cheque received was not deposited the same day)

 

 

 

 

 

 

 

 

 

 

Jan. 25

Cheque-in-Hand A/c

Dr.

 

1,200

 

 

Discount Allowed A/c

Dr.

 

150

 

 

    To Hari

 

 

 

1,350

 

(Received cheque from Hari and allowed him a discount but endorsed)

 

 

 

 

 

 

 

 

 

 

Jan. 28

Mukesh

Dr.

 

1,200

 

 

    To Cheque-in-Hand A/c

 

 

 

1,200

 

(Cheque received from Hari endorsed in favour of Mukesh)

 

 

 

 

 

 

 

 

 

 

             


Note: Discount allowed (Rs 150) to Hari will not be shown in the Cash Book it is accounted by passing a Journal Entry. 

Page No 9.44:

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

 

 

 

 

 

June 01

Balance b/d

 

 

800

 

June 01

Balance b/d (Overdraft)

 

 

 

5,700

June 09

Bharati

 

 

 

3,250

June 20

Baharti

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

 

 

 

 

             

 



Page No 9.45:

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

 

 

5,000

 

Mar. 01

Balance b/d (Overdraft)

 

 

 

1,000

Mar. 03

Cash A/c

C

 

 

2,000

Mar. 02

General Expenses A/c

 

 

500

 

Mar. 15

Ravi

 

 

2,000

 

Mar. 03

Bank A/c

C

 

2,000

 

 

 

 

 

 

 

Mar. 08

Drawings A/c

 

 

 

100

 

 

 

 

 

 

Mar. 10

Hari

 

 

3,500

 

 

 

 

 

 

 

Mar. 15

Balance c/d

 

 

1,000

900

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7,000

2,000

 

 

 

 

7,000

2,000

 

 

 

 

 

 

 

 

 

 

 

 

 

Page No 9.45:

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

 

 

200

1,800

Jan. 05

Salaries A/c

 

 

 

800

Jan. 03

Gopalan

 

 

300

500

Jan. 06

Repairs of  Typewriters

 

 

300

 

Jan. 04

Sales A/c

 

 

600

 

Jan. 08

Modern Co.

 

 

300

300

Jan. 09

Bank A/c

C

 

200

 

Jan. 09

Cash A/c

C

 

 

200

Jan. 10

Sales A/c

 

 

1,400

1,400

Jan. 09

Packing Charges

 

 

30

 

 

 

 

 

 

 

Jan. 12

Purchases A/c

 

 

760

 

 

 

 

 

 

 

Jan. 12

Balance c/d

 

 

1,310

2,400

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,700

3,700

 

 

 

 

2,700

3,700