CBSE Class 11 Accountancy Chapter 10 Special Purpose Books I—Cash Book

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 Book Back Questions with Video Solutions

In this article, you will find book back sums with solved video links to help you practice and understand the concept clearly.

What is Cash Book?

  • A cash book is a book of primary entry in which cash and bank transactions are recorded in chronological order.
  • Receipts are recorded on the debit side of the cash book.
  • Payments are recorded on the credit side of the cash book.

  • Cash transactions are recorded in the cash column.
  • Bank transactions are recorded in the bank column.

  • It is balanced by deducting total payments from total receipts to know cash in hand and balance at bank.
  • It performs the function of both Journal and the Ledger at the same time.

Question 1:

Prepare a simple cash book of Ripinder Delhi:

Jan 01, 2021 Started business with capital: ₹ 2,00,000.

Jan 02, 2021 Purchased furniture for cash: ₹ 50,000.

Jan 03, 2021 Purchased goods for cash: ₹ 30,000.

Jan 05, 2021 Paid freight: ₹ 500.

Jan 07, 2021 Sold goods for cash: ₹ 28,000.

Jan 10, 2021 Paid to Ramesh: ₹ 20,000.

Jan 15, 2021 Sold goods for cash: ₹ 10,000.

Jan 20, 2021 Paid wages: ₹ 10,000.

Jan 25, 2021 Purchased goods from Raj on credit: ₹ 20,000.

Jan 31, 2021 Paid rent by cheque: ₹ 5,000.

Video Solution:

Watch the detailed explanation video: Click Here

Question 2:

Prepare a simple cash book of Gopal:

Apr 01, 2021 Commenced business with cash ₹ 2,00,000.

Apr 04, 2021 Purchased following assets for business: Computer: ₹16,000; Furniture: ₹18,500; machinery: ₹32,000; payment made by cheque.

Apr 06, 2021 Purchased goods from Bhushan in cash ₹ 40,000.

Apr 08, 2021 Paid wages for installation of machinery: ₹ 4,000.

Apr 12, 2021 Computer repair charges ₹ 1,900.

Apr 15, 2021 Paid wages ₹ 15,000; Purchased postage stamps ₹ 150; Paid for stationery: ₹ 2,700.

Apr 19, 2021 Sold for cash half the goods purchased from Bhushan to Anil Krishna at a profit of 25% and allowed him a trade discount of 5%.

Apr 24, 2021 Payment to carpenter for repairs to personal furniture: ₹ 350.

Apr 26, 2021 Paid for medical expenses of Gopal: ₹1,800.

Apr 30, 2021 Paid for shop rent ₹ 2,500.

Video Solution:

Watch the detailed explanation video: Click Here

Question 3:

Prepare a simple cash book of Simran:

Mar 01, 2021 Commenced business with cash: Rs.65,000.

Mar 03, 2021 Bought goods for cash: Rs. 6,850.

Mar 04, 2021 Paid cash to Mohan: Rs.950.

Mar 06, 2021 Deposited in bank: Rs.40,000.

Mar 06, 2021 Paid for office furniture in cash: Rs. 4,650.

Mar 09, 2021 Sold goods for cash: Rs.30,000.

Mar 12, 2021 Paid wages in cash: Rs.1,200.

Mar 13, 2021 Paid for stationery: Rs. 400.

Mar 15, 2021 Sold goods for cash: Rs.25,000.

Mar 17, 2021 Paid for miscellaneous expenses: Rs.450.

Mar 19, 2021 Received cash from Trilok: Rs.4,850; cash discount: Rs.150.

Mar 22, 2021 Purchased goods: Rs.2,500.

Mar 22, 2021 Paid Salary: Rs. 4,000.

Mar 25, 2021 Paid Rent: Rs.900.

Mar 28, 2021 Paid Electricity Bill: Rs. 350.

Mar 29, 2021 Paid for Advertising: Rs.400.

Mar 31, 2021 Paid into Bank: Rs.25,000.

Video Solution:

Watch the detailed explanation video: Click Here

Question 4:

Prepare a simple cash book of Suresh:

Apr 1, 2021 Cash in hand: Rs.6,400.

Apr 3, 2021 Received cash from Anupama: Rs.1,00,000.

Apr 4, 2021 Paid into bank Rs.80,000.

Apr 5, 2021 Received from Bhumika as commission: Rs.6,000.

Apr 6, 2021 Paid wages Rs.30,000.

Apr 7, 2021 Withdrawn from bank for expenses Rs.30,000.

Apr 8, 2021 Purchased goods in cash from Ashok Rs.10,000.

Apr 9, 2021 Cash sales: Rs.10,000.

Apr 11, 2021 Drew cash for personal use: Rs. 10,000.

Apr 12, 2021 Purchased furniture for Rs.4,000.

Apr 13, 2021 Paid to Ruma Rs. 1,200.

Apr 14, 2021 Paid to Ganguly Brothers for office fan: Rs.1500.

Apr 15, 2021 Paid own life insurance premium from office cash: Rs. 800.

Apr 16, 2021 Purchased stationery for Rs.1,000.

Apr 17, 2021 Paid office expenses Rs. 500.

Apr 19, 2021 Paid electricity charges: Rs.100.

Apr 20, 2021 Received interest from Raman: Rs.500.

Apr 30, 2021 Deposited all cash into the bank in excess of the minimum cash balance of Rs. 2000.

Video Solution:

Watch the detailed explanation video: Click Here

Question 5:

Prepare a double-column cash book and balance it:

Mar 1, 2021 Cash in hand: Rs.12,750; Cash at bank: Rs.72,400.

Mar 4, 2021 Received from Asha cash Rs.1,200 and a cheque for Rs.3,200, allowed a discount of Rs.400.    

Mar 7, 2021 Paid salary to staff by cheque: Rs.25,600.

Mar 9, 2021 Withdrawn cash from bank for office use: Rs. 21,900.

Mar 12, 2021 Interest paid by bank for office use: Rs.1,200.

Mar 16, 2021 Purchased furniture in cash: Rs.16,500.

Mar 21, 2021 Paid Mohan & co by cheque: Rs. 10,900, Discount received: Rs.100.

Mar 24, 2021 Proprietor withdrew from office cash for his personal use: Rs.11,600.

Mar 29, 2021 Sold goods to Manoj for cash: Rs.14,800.

Mar 31, 2021 Deposited office cash into bank: Rs.21,200.

Video Solution:

Watch the detailed explanation video: Click Here

Question 6:

Prepare a double-column cash book of Bimal, Lucknow:

June 1, 2021 Cash balance: Rs. 5,000 & Bank balance: Rs.17,500. 

June 5, 2021 Cash received from sale of Personal asset deposited in firm's bank account: Rs.5,000. 

June 6, 2021 Cheque received as advance against sale, paid into bank Rs.50,000. 

June 7, 2021 Paid s. Bose by cheque Rs.12,500; Discount received Rs.200. 

June 9, 2021 Paid wages in cash: Rs.3,000. 

June 20, 2021 Received a cheque from A. Mukherji and sent to bank Rs.6,000. 

June 21, 2021 Drawn from the bank: Rs.5,000. 

June 29, 2021 Paid office salaries in cash: Rs. 4,000. 

June 30, 2021 Sold goods in cash and banked the same Rs.8,000. 

June 30, 2021 Paid rent by cheque: Rs.1,000.

Video Solution:

Watch the detailed explanation video: Click Here

Question 7: 

Prepare a two-column cash book of Mani, Kochi: 

Mar 1, 2021 Cash in hand: Rs. 15,000 & Cash at bank: Rs. 5,000. 

Mar 3, 2021 Purchased goods for cash Rs. 6,720; received discount of Rs. 220. 

Mar 5, 2021 Deposited into bank Rs. 5,000. 

Mar 7, 2021 Cash sales: Rs. 10,000. 

Mar 10, 2021 Cash withdrawn from bank: Rs. 2,000. 

Mar 15, 2021 Received three-month postdated cheque of Rs. 20,000 from raj and discounted from the bank, paying discounting charges Rs. 750. 

Mar 18, 2021 Received cheque from Deepak for Rs. 5,000 (not banked); allowed a discount of Rs. 200. 

Mar 20, 2021 Cheque received from Deepak deposited in bank. 

Mar 22, 2021 Paid to Chandra by cheque Rs. 2,500; received discount Rs. 100. 

Mar 25, 2021 Withdrew from bank for personal use: Rs. 1,000.

Mar 28, 2021 Sold goods to Ashok for Rs. 10,000. 

Mar 30, 2021 Purchased goods from Chander for Rs 20,000.

Mar 31, 2021 Received cheque from Ashok Rs. 5,000 and deposited in bank, allowed cash discount Rs. 200.

Video Solution:

Watch the detailed explanation video: Click Here

Question 8: 

Prepare a two-column cash book of Vinod, Delhi:

Oct 1, 2021 Cash in Hand: Rs. 25,000; Cash at Bank: Rs. 75,000. 

Oct 7, 2021 Bought goods against cheque: Rs.15,000. 

Oct 8, 2021 Bought goods Rs. 5,000. 

Oct 10, 2021 Honored our own acceptance by cheque: Rs. 5,000. 

Oct 14, 2021 Paid miscellaneous expenses: Rs. 150. 

Oct 18, 2021 Ramesh, who owed Rs. 5,000, became bankrupt and paid us 50 paisa in a rupee. 

Oct 20, 2021 Received cash from Manohar: Rs. 7,500; Allowed discount: Rs. 250. 

Oct 23, 2021 Withdrew from bank Rs. 4,000. 

Oct 24, 2021 Paid Ghanshyamdas & Co. Rs. 3,000; Received a discount of Rs. 100. 

Oct 25, 2021 Withdrew from bank for personal expenses: Rs. 3,000. 

Oct 27, 2021 Sold goods Rs.11,000. 

Oct 28, 2021 Received cheque for goods sold Rs.19,000. 

Oct 29, 2021 Received repayment of a loan of Rs. 5,000 and deposited Rs. 3,000 out of it into the bank.

Video Solution:

Watch the detailed explanation video: Click Here

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Learn CBSE Class 11 Accountancy Chapter 10 Special Purpose Books I—Cash Book, with detailed explanations and solved problems.

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Conclusion:

Practicing CBSE Class 11 Accountancy Chapter 10 Special Purpose Books I—Cash Book questions regularly will strengthen your concepts, improve your accounting skills, and help you prepare confidently for your examinations.

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